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 20 of 287 for “"auditor"”.
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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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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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Professional secrecy and the auditor
… of new laws has changed the role of local auditors as both the Companies Act, 1995 and the Financial Services related legislation contain various instances which compel auditors to disclose certain which they come across to the authorities. These duties are more evident in the financial …
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Financial restatements and auditor quality
This thesis examines the association between auditor quality and the likelihood of financial restatements for Australian listed companies. I focus on two types of restatements: error-based restatements, which are financial restatements to correct a prior-period error-based misstatement, and stealth …
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Three Studies of Auditor Independence
This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students' cognitive moral development and client risk on students' judgments …
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External auditor independence: selected group perceptions
The professional independence of external auditors is fundamental to the auditing profession. Thus, it is important that auditors are not only independent in fact, but that they are also seen to be independent - i. e. independent in aPRearance. In that light, it is clear that external auditor …
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Modeling auditor judgment in nonstatistical sampling
… to identify those factors that underlie the auditor's judgment with respect to nonstatistical sample size decisions in substantive tests. The research will utilize Egon Brunswik's Lens Model to provide mathematical representations of the auditor's judgment process. Correlational statistics …
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Financial Statement Users' and Accountants' Perceptions of the Independence of the Auditor in Selected Client-Auditor Relationships
Made available in DSpace on 2014-12-11T21:53:28Z (GMT). No. of bitstreams: 1 7500349.pdf: 7730921 bytes, checksum: 45b07815e051ce7945fb7a6624181aa4 (MD5) Previous issue date: 1974
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THE BEAUTY OF AUDITOR SELECTION: THE EFFECTS OF AUDITOR ATTRACTIVENESS AND AUDITEE GOALS ON PROCURING GOVERNMENTAL AUDIT SERVICES
… and when audit partner attractiveness influences auditor selection recommendations in the governmental setting. Motivated by the Implicit Personality theoretical lens of beauty bias and Dual-Process Theory, this study uses a 2 x 2 between-subjects design to experimentally examine if auditor …
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Auditor Stress: Antecedents and Relationships to Audit Quality
… It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to …
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Essays on financial reporting quality and auditor attributes
… in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is often limited because researchers …
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The Impact of Emotional Intelligence on Auditor Judgment
… and other situational variables to influence auditors’ judgments and decisions. This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, I focus on how EI may influence the relation between job pressures …
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