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 29 for “"quality audit"”.
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Auditor and client commitment to audit preparation in a quality audit process
… appreciate the involvement of the client in an audit process (Canning, Malsch & O’Dwyer, 2017), the aim of this study is to explore the importance of audit client commitment to comprehensive audit preparation, to improve the quality of a UK financial statements audit. This research is based on a …
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Does Tightening Auditing Standards Improve or Impair Welfare?
This study investigates the effects of tightening auditing standards in a setting of an oligopolistic audit market and a competitive capital market. I look at how tightening auditing standards affects audit quality, audit fee, audit market share, stock price, and investment decisions. Two audit …
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Finansinio audito kokybės vertinimas Lietuvoje /
… The main purpose of this work is to analyze the quality of financial audit in Lithuania. The work consists of three main parts: the analysis of literature, the research and its results, conclusion and recommendations. Literature analysis reviewed the main concepts of financial audit quality, as …
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An Empirical Investigation of Tools and Joint Practices Used in Managing Customer-Supplier Relationships
… responsible for purchasing, sales/ marketing, quality-related, and production- or operations-related functions of U.S. private manufacturing companies in SIC 35, 36, and 37 were used to collect qualitative and quantitative data. Using 172 usable mailed survey questionnaire responses (response …
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Implications of the Improvement of Teaching Quality for Professional Development (PD) of Academics at the Colleges of Applied Sciences (CASs) in the Sultanate of Oman
… designed a higher education institution (HEI) Quality Assurance (QA) framework for Omani public and private Higher Education Institutions (HEIs), starting with a quality audit process in 2008. The Colleges of Applied Sciences (CASs), as a public HEI, are required to ensure the quality of all …
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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 effectiveness of internal auditing in the public sector in Zambia.
… factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study …
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The effectiveness of internal auditing in the public sector in Zambia.
… factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study …
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A diagnosis framework for selecting operational improvement opportunities for Malaysian industries
… that focuses on operation diagnosis that align quality audit, business excellence (BE) assessment and project selection for lean six sigma. Hence, this study was undertaken with the objective to develop, evaluate and refine a diagnosis framework that selects operational improvement …
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Essays on access to finance: A case study of Indian firms
… I aim to answer three questions. First, how audit quality impacts access to finance for Indian listed firms. Second, what is the influence of independent directors on access to finance in listed firms in India. Third, to what extent does gender diversity on boards affect access to finance in …
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An Understanding of the Joint Audit Role in enhancing the External Audit Practices in Kuwait
This research evaluates the role of Joint Audit (JA) from a diverse stakeholders' perspective and investigates the effects of JA on the overall audit quality (AQ), it has aimed at examining the effects of a JA on Kuwait's quality of the financial reports. The data were collected using …
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The development of a retrospective neonatal clinical audit tool for transfers: a modified delphi study
… There is currently no standardised clinical audit tool to assess the risks and clinical quality of care provided during neonatal retrieval. An established clinical audit tool that could be used in further research to establish the safety of neonatal transfers in the South African context …
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The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
<p>ABSTRACT</p> <p>THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES</p> <p>by</p> <p>James Alan Bell</p> <p>This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement …
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Investigating the role of reportable irregularities in South African audit
… of the statutory requirement for South African auditors to report certain irregularities to an independent regulatory body. Detailed interviews with some of the country’s leading minds in auditing and corporate governance illustrate how a whistle-blowing duty impacts the functioning of quality …
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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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Big 4 Office Personnel and Audit Quality
<p>Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying …
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Geographically Distributed Auditors' Judgement Quality
A substantial amount of audit work performed by public accounting firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits …
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Geographically Distributed Auditors' Judgement Quality
A substantial amount of audit work performed by public accounting firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits …
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Factors Associated with Successful Electronic Medical Records (EMR) Implementation in Kenya
… systems that guarantee availability and quality of data necessary to manage patients and monitor the program. Subsequent support for national rollout of EMRS resulted in over 640 new implementations in public health facilities. Such large national rollouts can be expensive, especially in …
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Third-party quality management audits for automotive component manufacturing: Perceptions and insights into a necessary yet debatable practice
<p>Third-party quality audits have been a continued practice within the manufacturing community since release of the ISO 9000 standard in 1987. In recent times, many within the manufacturing industry are questioning the value of the audit process. (Sayle, 1995, Sayle 1999, Douglas, 2000, Gordon, …
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