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 13 of 13 for “"non-audit services"”.
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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 Effect of Audit Committee Compensation on the Procurement of Non-audit Services
<p>Over the last decade, audit committee member compensation has shifted from a cash compensation structure toward a more equity-based compensation structure, with members on the audit committee holding substantially large equity positions. Although contrasting viewpoints exist as to whether more …
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The Effect of Prohibiting Non-Audit Services on Auditor Independence of Mind in the United Kingdom
… investors' interests have long debated the non-audit services (NAS) provided by auditors and how they impact auditor independence. In addition to audit examinations, audit firms often provide clients with NAS such as tax services, litigation support services, accounting services, recruitment …
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
… is to investigate (1) the association between non-audit services (NAS) and OOPAs, (2) the association between clawback provisions and OOPAs, and (3) the interaction of NAS with clawback provisions on OOPAs. An auditor providing NAS could create an economic bond with the client that weakens the …
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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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The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
The thesis explores 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? …
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The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
… and meeting frequency of boards of directors and audit committee) and audit quality. Secondly, the study investigates the effectiveness of corporate governance characteristics and higher quality auditors in constraining earnings management. There are three proxies of audit quality employed: audit …
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Is the EU "Going Too Far"? Examining the divide between the legislator within the EU and members of the financial market
… which they expressed the need to reinforce the audit system in order to help prevent future financial failure. Regarding the issue of auditor independence, the European Commission suggested further legislation to reinforce professional scepticism, mandate the rotation of audit firm and prohibit …
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Audit committee effectiveness: Australia and Saudi Arabia
The mere presence of the audit committee does not necessarily translate into an effective monitoring body. As a result, the search for mechanisms to enhance corporate governance and increase the quality of financial reports has mostly focused on the structure of audit committees. This thesis …
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Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
<p>For over 40 years, the issue of auditors providing both auditing and non-audit services (NAS) to their audit-clients continues to be at the forefront of concerns to regulators, investors, and academics. The literature primarily provides two competing effects of NAS on financial reporting …
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FEES, GOING CONCERN OPINIONS AND AUDITOR DISMISSALS: AN EMPIRICAL ASSESSMENT
<p>Auditors issue going concern modified opinions when there is substantial doubt about the company’s ability to continue its operations into the foreseeable future. Companies frequently respond to this type of audit opinion by changing auditors. Critics, such as the SEC, suggest that this may be …
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Die Unabhängigkeit des Abschlussprüfers im Zusammenhang mit dem gleichzeitigen Angebot von Beratungsleistungen beim Prüfungsmandanten - eine empirische Analyse
Zahlreiche, zum Teil sehr spektakuläre Unternehmenszusammenbrüche – national (z.B. Holzmann, Bankgesellschaft Berlin) wie international (z.B. Enron, Worldcom) – in Verbindung mit Bilanzmanipulationen, haben den Berufsstand in eine schwere Vertrauenskrise gestürzt. Vor allem der Zusammenbruch von …