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 21 for “"external auditor"”.
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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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Role stress, the Type A behaviour pattern, and external auditor job satisfaction and performance
… potential catalysts to job-related stress in the external auditor's environment. The two principal elements of role stress, role conflict and role ambiguity, represent two sources of stress to which auditors appear to be particularly exposed. The study reported in this thesis sought to validate, …
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AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.
… negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the …
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THE IMPACT OF INTERNAL AUDITORS' PROFESSIONAL AND SOCIAL AFFILIATIONS ON FINANCIAL REPORTING QUALITY
… firm management, the audit committee, and the external auditor (Hermanson & Rittenberg, 2003; Gramling, Maletta, Schneider, & Church, 2004). A potential threat to this strong corporate governance is professional and social affiliations. Accordingly, the Sarbanes-Oxley Act (SOX, 2002) limits …
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THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK
… theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on constraining earnings management practice in the …
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A theoretical investigation of mandatory auditor reports on internal control structures
Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before …
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The Effect of Audit Committee Compensation on the Procurement of Non-audit Services
… due to the economic bond that arises between the external auditor and the client, as a result of NAS purchases. Although regulators have not provided convincing evidence that NAS impair auditor independence, investors perceive that NAS have the potential to impair auditor independence, and hence, …
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Are voluntary internal controls-related audit report disclosures informative in IPOs?
… controls effectiveness from management or the external auditor. When not engaged to opine on the effectiveness of internal controls, auditing standards permit auditors to voluntarily state that their opinion does not extend to internal control effectiveness. Given auditors’ limited ability to …
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Perceptions of Earnings Management in Libyan Commercial Banks: An Accountability Perspective
… governance, and enhancing the role of the external auditor.
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An Examination of the Audit Implications of Third-Party Risk
… IT systems and/or business operations to external companies. Publicly traded companies in the United States are required to file a financial report with the Securities and Exchange Commission each year that includes a discussion of significant risks the company faces. I use this disclosure …
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Government Accounting and Performance Reports in the United Arab Emirates
… potential ways of improving financial reports, external potential users of financial reports and, finally in this section, reasons that prevent the users from reading or using governmental financial reports in the UAE.<br/><br/>Secondly, various issues relating to performance measurement in the …
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The determinants of the market reaction to an announcement of a change in auditor
… underpinnings of federal securities law is the external auditor opinion of registrant financial statements. The SEC believes that the corporate practice of voluntary auditor change may be perceived by the investing public as attempted opinion shopping. The monitoring hypothesis of Jensen and …
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The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
… the relationship between Audit Committees and External Auditors’ fees of a sample of FTSE 350 companies in the UK for the period of 2005-2006. This is achieved by providing answers to three main research questions. First, what are the determinants of Audit Committee activity? Second, what is …
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African American women superintendents: Their point of exit
… of thematic analysis.</p> <p>Corroborated by an external auditor, the resulting analysis and stories evolved from thorough examination of these topical areas included in the research questions: factors causing their exit from the superintendency; perceptions and descriptions of their …
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Assurance of CSR Reports and Its Association With CSR Disclosure and Company Financial and Sustainability Performance.
… their CSR reports assured by an independent, external auditor. In theory, CSR assurance should enhance the credibility of the companies’ CSR reporting. Using a sample of 251 companies from the S&P 500 that have their CSR reports assured and a matched sample of companies that do not have their …
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Non-Audit Services and Auditor Independence: the Case of Saudi Arabia
The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An external …
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The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
… AEP has inspired much debate among investors, auditors, academicians, and regulators. A key concern is whether the PCAOB mandated disclosure of the AEP’s identity without sufficient supporting research. Therefore, whether the disclosure of the audit engagement partner’s identity will impact …
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An Empirical Investigation of the Effects of Earnings Predictability and Auditor-Client Relationships on the Bond Credit Market
… second study investigates the effect perceived auditor independence has on the rating assigned to newly issued bonds. The magnitude of non-audit service fees is utilized as a proxy for auditor independence. The results of the study document a consistent negative relationship between the level of …
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A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor …
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