Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"audit review process"”.
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The Effect of Process Accountability on the Evaluation of Audit Evidence: An Examination of the Audit Review Process
… the effect of accountability and client risk on auditor efficiency and effectiveness during an audit review task. I considered two types of accountability. The first type is outcome accountability, which represents the type of accountability in the current audit review process. The second type of …
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Consequentiality, justification and auditors' decision processes: A theoretical framework and two experiments
Justification demands pervade auditing, yet little is known regarding their effects on auditors' decision processes (e.g., Ashton 1990; Gibbins and Newton 1993; Solomon and Shields, in press). In this dissertation, I develop a framework for predicting when justification demands are likely to be of …
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The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's' objectivity
Auditors are subjected to various affective states during a financial examination and these affective states influence how auditors retrieve, encode, and process audit observations and client representations. Do the affective states induced by auditors' interpersonal relationships with the client, …
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The Effects of Core Audit Teams' Review of Centralized Audit Teams' Work
… accounting firms recently created U.S.-based audit support groups to advance efficiency and consistency by applying firm-wide methodologies and standard audit procedures in judgmental/routine accounting areas. These groups—hereafter called the centralized audit team (CAT)—service several …