Global ETD Search
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Showing 1 to 15 of 15 for “"audit risk"”.
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Control risk as audit risk element assessment model /
Recent collapses of audited companies have shown that audit quality issue is relevant and should be further developed. The main determinant of audit quality - this is audit risk which has to be assessed by auditor each time during audit. In order to assess the audit risk inherent risk element …
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The Effects of Audit Review and Audit Risk on Auditors' Justifications and Judgments
This study adds to an interesting and growing area of accounting research by providing new evidence about the strategic persuasion behaviors subordinates use when they expect to be reviewed. It is crucial to understand these behaviors since they may affect reviewer evaluations of and responses to …
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Somewhat Possible or Substantial Doubt? Documentation Requirements, Persuasion Tactics, and Linguistic (Vs. Numerical) Audit Risk Assessments
… new evidence of the linguistic strategies that auditors use to reach a preferred audit conclusion in the work papers. My findings demonstrate linguistic assessments as more biased and yet justifiable than numerical assessments. Finally, they suggest unintended effects of documentation …
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Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?
<p>This study investigates auditors’ consideration of industry-level information in their assessment of client-level risk. Auditing standards suggest that industry-level information is likely to be important in the assessment of client-level risk, but the standards provide few specifics about how …
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Hedge Fund Ownership and Auditor-Client Contracting In U.S. Firms
… between hedge fund ownership and the external audit process.</p> <p>The purpose of this study is to investigate whether hedge fund ownership affects auditor-client contracting. Specifically, the study examines the relationships between hedge fund ownership and (1) audit fees, (2) audit lag, (3) …
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Socially Distant in the Age of Audit Independence: Rethinking the Impact of Social and Economic Ties on Audit Quality
Audit independence and audit negotiation research streams reach different conclusions regarding the impact of social ties on audit quality. Research on audit independence and professional skepticism treats independence rules as a mitigating factor to detection risk, suggesting that social cohesion …
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The pricing of audit services in South Africa : an analytical study
The pricing of audit services is a complex function of many variables. Prior research has proposed various approaches and models to identify some of these factors. This paper provides a description of one such model. Studies based on this model, or modifications of it, have been performed in …
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The Effects of Goal Framing on Auditors' Use of a Decision Aid in Environments of Varied Risk
An auditor performing analytical review must typically diagnose material variances of observed client data from his/her own expectations. The auditor may utilize a decision aid to help in generating potential explanations for a variance; it has, however, the capacity to provide many more …
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Auditor judgment under uncertainty
… this dissertation, I investigate how experienced auditors recognize and respond to the degree of management’s evidentiary support and the level of estimate uncertainty when assessing management estimates. Drawing on information processing research, I predict that auditors can be more comfortable …
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An Examination of the Effectiveness of Sanction Based Tax Compliance Persuasive Messages over Repeated Periods
… the use of persuasive messages that emphasize audit and sanctions as a way to increase compliance. This work has been done in single period experiments using either survey or field study methodologies. Results from the prior studies are mixed. The theory of reasoned action is a theory of social …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP …
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"Do as I Say, Not as I Do": Audit Firm Leadership and Engagement-Level Risk
… leadership positions across the Big 4 audit firms in the U.S. In their leadership role, the managing partner is responsible for setting the tone at the top of an office through formal communication of firm-wide policies and an informal example through their behavior and preferences. …
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Tax Compliance: Beliefs, Behaviours, Attitudes and Values of Australian Taxpayers, Tax Agents and Australian Taxation Officers 1995 to 2000
… included five years of tax lodgement, debt and audit data. The data was based on the actual tax behaviours of a sample of Australian 'individual non-business' population. As a baseline all taxpayers were compliant at a point in time (1995). During the following five years they had exhibited tax …
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Towards the development of a COBIT 5-driven IT audit framework
… implementing mechanisms that ensure that IT risks are duly mitigated, and that the IT investments are yielding the expected returns for enterprise owners. For the mechanisms to work as intended, there is the need for regular auditing; however, past literature and practitioner reports have …