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 11 of 11 for “"auditee"”.
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THE BEAUTY OF AUDITOR SELECTION: THE EFFECTS OF AUDITOR ATTRACTIVENESS AND AUDITEE GOALS ON PROCURING GOVERNMENTAL AUDIT SERVICES
… step of the RFP process and whether the auditees’ audit goals (“meticulous” audit vs. “check-the-box” audit) moderate the effect of audit partners’ attractiveness on the likelihood of recommendation. Results indicate that finance directors recommend attractive audit partners more than …
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An In-depth study into behavioural auditing - its use in giving indication of potential fraud
… of behavioural auditing - the observation of an auditee‟s body language - was tested by inviting students to review five videos which were made to show examples of an auditee‟s differing body language. Feedback about the potential value of behavioural auditing and specifically of the …
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An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa
… (AGSA) around lack of accountability due to auditee non-responsiveness was confirmed. The amendments to the Public Audit Act which give the AGSA the power to sanction individuals is therefore considered necessary as a mechanism to change the culture of non-responsiveness amongst auditees and …
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The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making
… decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors …
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The pricing of audit services in South Africa : an analytical study
… the level of audit fees. Whilst the influence of auditee size and complexity have been found to be the most consistent predictors of audit fees, there is an apparent lack of consistency in other variables. These findings are largely consistent with international research and indicate a growing …
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Determinants of audit fees of listed South African companies
… driven by audit complexity than by size of the auditee.
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Beyond a deficit-based approach : public sector audit as a transformative mechanism for positive change
… by complex relationships among auditors, auditees, and stakeholders. Public sector audit provides important information to stakeholders, but it is not always so effective in transforming and improving management. This research explores audit’s potential to become an instrument for positive …
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Third-party quality management audits for automotive component manufacturing: Perceptions and insights into a necessary yet debatable practice
… relationship between the auditor (registrar) and auditee (organization) represents a significant conflict of interest, (d) the continued audit cycle is redundant and offers diminishing value, and (e) mature organizations fail to benefit from the third-party audit process. Results substantiate the …
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Auditor and client commitment to audit preparation in a quality audit process
… the lack of theoretical discussions on the auditees’ perspectives on auditing practices, and their views on the specific factors enhancing audit quality. Based on the existing literature to date, no study has explored the “auditee” as a research object in scholarly discussions on the quality …
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Auditor-client relationships: an assessment of relationship quality.
… to avoid. Failure to comply with the client's (auditee) expectations may result in sanctions by them, including the possibility of discontinuation of the relationship. Therefore, this study investigates the auditor-client relationship phenomenon and how to restore public confidence. Moreover, it …
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The dynamics of accountability in public sector reforms
… that the direct relationship between auditor and auditee based on cooperation and trust is of outstanding importance for SAIs to give effect to their recommendations. However, if an SAI has to rely on actors of diagonal accountability, it is in a vulnerable position as it might lose control over …