Relevant bibliographies by topics / Accounting and audit

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting and audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 May 2022

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Journal articles on the topic "Accounting and audit"

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Bills, Kenneth L., Lauren M. Cunningham, and Linda A. Myers. "Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees." Accounting Review 91, no. 3 (July 1, 2015): 767–92. http://dx.doi.org/10.2308/accr-51228.

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ABSTRACT In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as “an association”). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other independent member firms, joint conferences and technical trainings, assistance in dealing with staffing and geographic limitations, and the ability to use the association name in marketing materials. We expect these benefits to result in higher-quality audits and higher audit fees (or audit fee premiums). Using hand-collected data on association membership, we find that association member firms conduct higher-quality audits than nonmember firms, where audit quality is proxied for by fewer Public Company Accounting Oversight Board (PCAOB) inspection deficiencies and fewer financial statement misstatements, as well as less extreme absolute discretionary accruals and lower positive discretionary accruals. We also find that audit fees are higher for clients of member firms than for clients of nonmember firms, suggesting that clients are willing to pay an audit fee premium to engage association member audit firms. Finally, we find that member firm audits are of similar quality to a size-matched sample of Big 4 audits, but member firm clients pay lower fee premiums than do Big 4 clients. Our inferences are robust to the use of company size-matched control samples, audit firm size-matched control samples, propensity score matching, two-stage least squares regression, and to analyses that consider changes in association membership. Our findings should be of interest to regulators because they suggest that association membership assists small audit firms in overcoming barriers to auditing larger audit clients. In addition, our findings should be informative to audit committees when making auditor selection decisions, and to investors and accounting researchers interested in the relation between audit firm type and audit quality.
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Djamaa, Wahjuny, Yustin Triastuti, and Putri Diaz Tami. "Pengaruh Fee Audit, Kompetensi, Etika Auditor, dan Tekanan Anggaran Waktu terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Depok & Jakarta Tahun 2020." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 3, no. 6 (April 25, 2022): 1179–205. http://dx.doi.org/10.47467/elmal.v4i1.1302.

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The purpose of this study is to discuss and determine the effect of audit fees, competence, auditor ethics and time budget pressure on audit quality at a public accounting firm in Depok. Therefore, we need an audit to clearly determine whether our company's financial statements are in accordance with the guarantee. truth and fairness. The truth and fairness of the audit is very influential on the financial statements, so the company needs an audit. An audit that is able to improve the quality of information, but on the other hand, is a good audit. The public spotlight in recent years is the low quality of audits due to the involvement of public accountants in it. Therefore, companies must also maximize Audit Quality which can be influenced by Audit Fees, Competence, Auditor Ethics, and Time Budget Pressure. This type of research is quantitative research. Samples were taken using convenience sample method. The sample consisted of 30 respondents with the positions of Auditor, Public Accountant, Manager, and Supervisor from the Trisnowati & Mariati Public Accounting Firm (KAP), Hary Suganda Public Accounting Firm (KAP), SE.AK.CPA.CA.BKP, Public Accounting Firm (KAP) ) Irfan Zulmendra, Budiandru Public Accountant Office (KAP) located in Depok & Jakarta, so that the research data analyzed were 30 respondents. The results of the study can be concluded that: (1) Audit Fee has a significant effect on Audit Quality with a significance value of tcount 0.030 <ttable 0.05; (2) Competence has a significant effect on Audit Quality with a significance value of tcount 0.000 <ttable 0.05; (3) Auditor Ethics has no significant effect on Audit Quality with a value of tcount 0.393> ttable 0.05; Time Budget Pressure has a significant effect on Audit Quality with tcount 0.000 <ttable 0.05; Audit Fee, Competence, Auditor Ethics, and Time Budget Pressure have a significant effect on Audit Quality with a value of Fcount 7.645> Ftable 2.74. Keywords: Audit Fee, Competence, Auditor Ethics, Time Budget Pressure, and Audit Quality
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Nevidomyi, V., Yu Myronenko, K. Kanonishena-Kovalenko, and Ya Horobchuk. "IMPLEMENTATION OF INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS TO THE FINANCIAL AUDITS OF THE ACCOUNTING CHAMBER OF UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 208 (2020): 32–41. http://dx.doi.org/10.17721/1728-2667.2020/208-1/4.

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The peculiarities of financial audits conducted by the Accounting Chamber of Ukraine according to a methodology that meets the requirements of ISSAI are explored. The Financial Audit Manual with detailed instructions, audit procedures, and templates of audit documentation, elaborated by the Accounting Chamber and international partners in 2019, is considered. The analysis of the experience of 31 European SAIs showed that most of SAIs do not publish audit manuals, in particular, only SAI of Albania, Georgia, Lithuania, Moldova, and Romania provided free access to financial audit manuals. The methodological recommendations for conducting the financial audit by the Accounting Chamber of Ukraine, adopted and published in 2015, cover all the issues that are outlined in such manuals of SAIs from those countries..Besides, the risks of providing open access to the Financial Audit Manual, elaborated by the Accounting Chamber of Ukraine were detected. They are the risks of fraud by officials of audited entities, not detecting a material risks by auditors, the use of intellectual property of the Accounting Chamber for commercial purposes by other entities and reputational risks due to breach of agreements with international partners involved in the development of the manual. The Financial Audit Manual was tested on six financial audits conducted by the Accounting Chamber in 2019 and main results are analyzed in the paper. Significant deficiencies of internal control, fraud risks and risks associated with accounting, budgeting and financial reporting software, and the need of improvement in accounting policies, internal control and workflow in all audit entities were identified. Additionally,, the audit results are presented in a user-friendly format tailored to the needs of decision- makers, with an emphasis on issues that require rapid response. Based on the conducted analysis, the conclusions about the low quality of financial and budgetary reporting of public sector entities and the systematic nature of identified problems and risks were made. Thus, the importance of financial audits was emphasized and the proposals for further improvement of this type of audit of the Accounting Chamber were elaborated. In particular, updating of the legislation and internal documents, usage of modern information technologies and software for audits, translation of ISSAI, training for staff, changes in personnel policy, improvement of the quality control system.
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Akresh, Abraham D. "A Risk Model to Opine on Internal Control." Accounting Horizons 24, no. 1 (March 1, 2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.

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SYNOPSIS: In recent years, auditors have reported on the effectiveness of internal control, usually as part of integrated audits. The audit risk model currently in auditing standards was designed for financial statement audits, not internal control audits—a key part of integrated audits. Because the audit of processes (internal control) is conceptually different from the audit of outputs (financial statements), the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model I propose1 provides the auditor a method to determine the appropriate nature, timing, and extent of testing in an integrated audit. My model is focused on the risk of material weakness, rather than the risk of material misstatement. I also show how the auditor would use two different models in an integrated audit.
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Patskan, V. V. "INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 96–101. http://dx.doi.org/10.15421/3919102.

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The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and knowledge in order to improve the external state audit, as well as to carry out international coordinated parallel audits in important areas for Ukraine. The Accounting Chamber carries out international cooperation in the following main areas: development of bilateral and multilateral cooperation with the SAA of foreign countries; cooperation with the European Organization of Supreme Audit Institutions (EUROSAI) and the International Organization of Supreme Audit Authorities (INTOSAI); ensuring the activities of the EUROSAI Working Group on the audit of funds allocated for the prevention and remediation of disasters, chaired by the Accounting Chamber; Participation in EUROSAI Working Groups and Task Forces (Environmental Audit; Information Technology and Municipal Audit); Participation in INTOSAI Working Groups (Environmental Audit; Public Debt; Anti-Corruption and Money Laundering); participation in work of other regional associations of the SBI; cooperation with international organizations and participation in international technical assistance projects and programs; the participation of the Accounting Chamber in audits of programs financed by the European Union; organizing and conducting international coordinated concurrent audits with the participation of members of the Working Group on Audit of Funds Allocated for Disaster Prevention and Elimination. International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties is essential for the effective operation of the Accounting Chamber as the supreme audit body of Ukraine, the development of bilateral and multilateral partnerships of Ukraine with other countries of the world, ensuring a high level of trust on the part of society other state authorities, the international community, the highest audit bodies of certain foreign countries. Important in this cooperation is also to ensure the implementation of bilateral international treaties, as well as to carry out, on their basis, parallel audits by the Accounting Chamber and the supreme audit institution of the countries concerned. International cooperation of the Accounting Chamber as the supreme audit body of Ukraine in the framework of bilateral and multilateral international treaties is also an important guarantee for proper control over the flow of funds to the State Budget of Ukraine and their use, as well as ensuring the transparency of the work of the Accounting Chamber and the integrity of its members and officials, its functioning as the supreme audit body of Ukraine.
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Wang, Dechun, and Jian Zhou. "The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality." Accounting Horizons 26, no. 3 (April 1, 2012): 493–511. http://dx.doi.org/10.2308/acch-50183.

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SYNOPSIS We investigate the impact of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) on audit fees and audit quality. AS5 supersedes Auditing Standard No. 2 (AS2), and became effective for audits for accelerated filers for fiscal years ending on or after November 15, 2007. Using a large sample of accelerated filers subject to AS5, we find evidence that audit fees decrease upon the adoption of AS5. More importantly, even though AS5 adoption reduces audit fees for our test sample, we find no evidence of a decrease in audit quality. In summary, we document evidence that AS5 improves the efficiency of internal control audits. JEL Classifications: M41.
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Wedemeyer, Phil D. "A Perspective on the PCAOB—Past and Future." Accounting Horizons 28, no. 4 (August 1, 2014): 937–47. http://dx.doi.org/10.2308/acch-50889.

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SYNOPSIS The auditing of financial statements of public companies in the United States is now a regulated industry, and the primary instrument of its regulation is the Public Company Accounting Oversight Board (PCAOB), an entity created by the Sarbanes-Oxley Act of 2002 (SOX). The PCAOB is one element of a politicized regulatory structure and, as a result, future developments in auditing will continue to be difficult to predict. SOX requirements for PCAOB inspections of audit firms substantially increased the possibility that an audit will be subsequently evaluated despite the absence of identified errors in audited financial statements. The SOX requirement for an auditor's opinion on internal controls over financial reporting (ICFR) immediately increased audit costs and continues to generate heated political debate. In addition, certain aspects of audit quality and PCAOB inspections as well as reporting and audit standards have, or will, affect the conduct of audits and the activities of audit firms. The net effect of these changes has been to increase the cost of audits, particularly as a result of increased review, other quality control activities, and the performance of audits of ICFR, where required. In return, the quality of audits in terms of compliance with audit standards has improved significantly. However, the business models of audit firms and the processes for education and certification of accountants have remained substantially unchanged and are major influences on the quality of audits.
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Lowensohn, Suzanne H., and Frank Collins. "The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market." Accounting and the Public Interest 1, no. 1 (January 1, 2001): 17–41. http://dx.doi.org/10.2308/api.2001.1.1.17.

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Audits are the primary means of monitoring that public funds are appropriately spent by governmental entities. Currently, independent auditors (rather than governmental auditors) are the primary suppliers of governmental audit services, despite the fact that many of them view governmental audits as “secondary” (AICPA 1987). Furthermore, nongovernmental auditors are believed to be less “independent” and more prone to lose sight of the programmatic demand to safeguard the public trust (Power 1997) than governmental auditors. To better understand the supply of governmental audit services, this study investigates independent audit firm partner opinions of governmental audits and their motivation to pursue these engagements. Multiple regression results of our data reveal that partners are more likely to pursue governmental audits if they believe that desirable intrinsic and extrinsic rewards are attainable through performing these audits. Furthermore, environmental risk factors—an active political climate and authoritative changes—reduce partner motivation to pursue governmental audits. It is suggested that environmental risk factors disrupt the comfortable principal/agent relationship of the auditor and auditee because the relationships have become decoupled (abstracted) from the audit's programmatic mission.
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Zhang, Joseph H. "Accounting Comparability, Audit Effort, and Audit Outcomes." Contemporary Accounting Research 35, no. 1 (February 8, 2018): 245–76. http://dx.doi.org/10.1111/1911-3846.12381.

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Read, William J., Dasaratha V. Rama, and K. Raghunandan. "Local and Regional Audit Firms and the Market for SEC Audits." Accounting Horizons 18, no. 4 (December 1, 2004): 241–54. http://dx.doi.org/10.2308/acch.2004.18.4.241.

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The period after the demise of Enron and Andersen has been tumultuous for the accounting profession. In congressional hearings and in responses to the SEC and GAO, auditors have stated that provisions of the Sarbanes-Oxley Act of 2002 (SOA) and related SEC rules changes would cause many local and regional audit firms to terminate audit work for SEC registrants. In this study, we provide empirical evidence about small audit firms and recent changes in the market for SEC audits. After examining all auditor resignations during 2000–2003, we find that 47 local and regional audit firms disclosed in Form 8-Ks filed in 2002–2003 that they were ceasing all SEC audits; only eight such firms that made this disclosure in 2000–2001. From interviews with audit partners of such firms, we find that the primary reasons for ceasing SEC audits is the perception of a more stringent oversight by the recently created Public Company Accounting Oversight Board (PCAOB), increased professional liability insurance costs, and increased scrutiny of SEC registrants. We also find that many local and regional audit firms that had no SEC audit clients in 2002 voluntarily registered with the PCAOB. Interviews with partners of such audit firms indicate that the primary reason for voluntarily registering with the PCAOB is to signal their audit quality to non-SEC registrants (private companies, nonprofits, etc.) and their stakeholders.
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Dissertations / Theses on the topic "Accounting and audit"

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Dang, Li Brown Kevin F. "Assessing actual audit quality /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/296.

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Eldaly, Mohamed Khaled. "Effects of the new regulations of the audit profession on the audit firms' strategies." Thesis, University of Bedfordshire, 2012. http://hdl.handle.net/10547/294283.

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The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. However, trust in auditing firms has been questioned following Enron‘s failure and accounting scandals at WorldCom and other companies. As a result, Arthur Anderson failed and the number of big audit firms fell to four firms and no one knows who might be next. Defond and Francis (2005) believe that a critical trigger occurred when Deloitte & Touch issued a “clean” peer review report on Arthur Andersen in December 2001, just a few weeks before Andersen publicly announced that it had shredded documents related to Enron audit. The credibility and integrity of the profession‘s self-regulation program was immediately in doubt. To protect public interests and to restore confidence in the capital markets, the USA government issued the Sarbanes-Oxley Act (SOX) in 2002. Similarly, the Financial Reporting Council in the UK provided the Professional Oversight Board with similar mission. This thesis aims to explore the role of independent audit regulators in promoting confidence in the audit profession, and analyse the big four firms’ strategies that react toward these regulatory changes in the audit markets. The lack of studies in this area supports the use of grounded theory as a research methodology. 24 semi-structured interviews were conducted with the top management level of the audit regulators and big four firms’ partners. This study contributes to the literature as it provides a better understanding of the satisfaction of the big four audit firms toward the new independent regulators, and how these firms react toward the additional requirements of the independent inspectors.
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Ireland, Jennifer Clare. "Audit quality in the UK." Thesis, University of Bristol, 2003. http://hdl.handle.net/1983/7ec38efd-7d33-4652-86d2-4e9aec98c391.

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Tekleab, Ermias Estifanos. "The audit expectation gap in Eritrea." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/5622.

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Abdel, Meguid Ahmed Mohamed. "Does the auditor's portfolio structure matter? the effects of industry expertise on audit quality and audit fees /." Related electronic resource:, 2007. http://proquest.umi.com/pqdweb?did=1342724671&sid=1&Fmt=2&clientId=3739&RQT=309&VName=PQD.

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Thomson, Chelsea. "Exploring the perspectives of audit committee members on mandatory audit firm rotation in a South African context." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29203.

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This study examines the perspectives of experienced audit committee members on mandatory audit firm rotation (MAFR) in a South African context. This follows the recent initiatives by the Independent Regulatory Board of Auditors (IRBA) to make audit firm rotation compulsory in South Africa. Semi-structured, in-person interviews were conducted with audit committee members in South Africa to explore and contribute to the existing literature on audit committee member positions on MAFR. Twenty-two audit committee members were interviewed. Key discussion areas revolved around the regulator’s intended impact of MAFR in South Africa, including the promotion of auditor independence, the lowering of audit firm market concentration and acceleration of the rate of transformation in the South African audit industry. The findings show a general consensus among the audit committee members interviewed that MAFR will not achieve any of the objectives of the IRBA and that the members are predominantly in opposition of MAFR. Furthermore, the members proposed various arguments against MAFR, illustrating how the policy has limited benefits, if any, and will introduce many monetary and non-monetary costs into the audit industry, which could negatively impact the appeal of the audit industry. The vast majority of members held the view that the primary purpose of MAFR in South Africa is not to promote auditor independence, but is rather intended to address market concentration and transformation. However, the findings indicate that MAFR is believed to not be the best solution for these issues and, as such, further research and alternative measures should be sought by the regulator.
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Liu, Yuanyuan, and Yang Shen. "Energy Audit and Accounting for Riksbyggen Fastighetsservice, Gävle." Thesis, University of Gävle, Department of Technology and Built Environment, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4453.

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Riksbyggen Fastighetsservice is a company whose businesses cope with building construction and related services. The local office of Riksbyggen Fastighetsservice in Gävle has been studied in this project. The local office locates in Näringen 20:4, which was constructed in 1989.

 

The aim of this project is to make a diagnosis of the current situation; find out the most applicable way of optimizing the operation of the facility in order to reduce the energy consumption, to study costs and possible savings and provide assistance with future energy management.   

 

Firstly, a study of Energy Balance was conducted. The transmission losses was 57761 KWh; mechanical ventilation losses 3855 KWh; hot tap water heat losses 9579 KWh; natural transmission and infiltration 6897 KWh. On the other hand, heat gain from internal heat was 12707 KWh; solar radiation 8521 KWh; and supply heat 56806 KWh.

 

Secondly, the energy costs have been checked out. 29655 KWh of electricity was consumed in 2008. 5948 KWh was used by 20 fuses electricity and 23707 KWh was for 25 fuses. Lighting, electrical equipment and machine composed the electricity consumption. Lighting consumes 13278 KWh; equipment consumes 6452 KWh; and machine consumes 9925 KWh. Lighting electricity was composed by office lighting and workshop lighting with 4798 KWh and 8480 KWh respectively.

 

Electricity cost is very complicated and flexible in Sweden according to effect and consumption. The total cost of electricity consists of electricity commerce fee and electricity transmission net. Electricity commerce fee includes annual fixed fee, electricity fee, energy certificate and tax. Electricity transmission fee includes annual fixed transmission fee, grid fee and tax. Tax plays vital important role which results in huge total cost. The local office spent 43356 kr on electricity in 2008. 4798 kr was spent on office lighting, and 8480 kr was spent on workshop lighting.

 

On the other hand district heating fee is composed by annual fixed fee, effect fee, energy fee and tax. The local office spent 37142 kr on 56.806 MWh of district heating in 2008. Thus, the local office purchased 86461 KWh of energies and spent 80498 kr in total in 2008.

 

Thirdly, to assist its energy traces and management, three tables were designed. One table is for annual energy consumption and cost in each month with all information of sub-terms on costs. One table is for annual electricity consumption for each electrical equipment and cost in accordance. Another table is for district heating consumption and cost. 

 

At last, energy saving possibilities was explored. One way is applying improvements or maintenance of the office construction. The result of Energy Balance shows that transmission losses were 57761 KWh which occupies 74% of the total losses, and it is the biggest bite. As the office was constructed in 1989, if improvements and maintenance can be applied to the insulation of floor, roof and walls, or change the windows, the heat losses can be reduced.

 

However, the other solution might be much more applicable and financial sound. Just go to Clas Ohlson to buy LED 1 W and 3 W lamps to replace the current bulbs. Spending 3009 kr to buy 51 LED incandescent bulbs of 1W effect, and 3576 kr on 24 LED fluorescent of 3W effect, will save 12057 kr every year. The lighting electricity consumption will be reduced from 13278 KWh / year to 264 KWh / year. Instead of spending 16017 kr on lighting, 98% will be reduced, and only 318 kr will be paid. Moreover, the payback is really nice, only 0.42 year. Action! The sooner the better! 20% of energy cost will be saved!

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Ortman, Connor. "Blockchain and the Future of the Audit." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1987.

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“In the future, virtually every function in the world of financial services will be displaced, disintermediated and decentralized. The Internet gave us a powerful way to share and access information. Blockchain now gives us a powerful way to share and access value.” During a February 2017 AICPA roundtable, Chairman of the Wall Street Blockchain Alliance and previous Global Head of Trading Analytics at Thomson Reuters, Ron Quarantana spoke to the revolutionary scale of blockchain. Quaranta, viewed by many as an expert in financial technology, predicts that the adoption of blockchain, both by the Big Four accounting firms and their clients, will disrupt the accounting industry by greatly reducing the time and skill needed to perform a quality audit. Some, such as Thomson Reuters’ Jon Baron, even claim that blockchain may eliminate the need for financial statement audits altogether. To many, blockchain is synonymous with Bitcoin, the cryptocurrency that, over the past three years, has returned 3,310%, compared to 35% and 36% returns of the S&P 500 and Dow Jones Industrial Average (DJIA), respectively. Blockchain, however, is much more than Bitcoin, with applications stretching further than cryptocurrency. Rather, it is a peer-to-peer hosted public ledger that does not require a central authority to support or verify transactions, and is unalterable in future periods. In this study, I propose to examine what blockchain technology means for the 887,000 people currently employed by the Big Four. More specifically, I seek to expand upon whether the potential adoption of blockchain in the coming years will reduce audit fees, impact audit quality, or perhaps do away with the audit completely.
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Desai, Vikram G. "CHANGE IN THE INDIAN ACCOUNTING PROFESSION: THREE STUDIES RELATED TO THE ENTRY OF THE BIG FOUR ACCOUNTING FIRMS IN INDIA." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2097.

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This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition introduced by the Big Four accounting firms. The second study is an account of the change in the organizational field of the Indian accounting profession caused by the entry of the multinational accounting firms from 1990 to 2005 from a social constructionist perspective using the model of nonisomorphic change. The third study examines the change in the Indian accounting profession from 1990 to 2005 caused by the entry of the Big Four accounting firms in India from a critical perspective. It appeals to the theories of globalization to examine the change. Taken together, these studies attempt to provide the Big Four accounting firms useful information about the pricing strategies likely to be faced by them from local accounting firms in a new market, provide insights into the multiple roles played by professional associations in the process of radical change in the organizational field, and emphasize that globalization of accounting markets has not been accompanied by a level playing field for the local accounting profession in the globalized markets.
Ph.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
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LUO, Wei. "Determinants and implications of audit reporting lags in China." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/acct_etd/15.

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Timeliness is an essential attribute of corporate financial reporting as it affects the usefulness of information made available to external investors. The recognition that the length of audit is the single most important determinant influencing the timeliness of earnings announcements has motivated investigations on audit reporting lags in different countries. Nevertheless, there is a lack of research on this issue in China where the institutional environment for accounting and auditing practices is different from that of other countries. The growing interest in the Chinese stock market from domestic and international investors further increases the importance of this research. In this study, I first explore the determinants of audit reporting lags in China based on the characteristics of the Chinese audit market and business environment. I then examine the implications of long audit reporting lags. The findings of this paper indicate that audit risk, audit complexity, and auditor expertise are all associated with the length of audit reporting lags in China. Firms with long audit reporting lags are more likely to have adverse consequences such as non-standard opinions and financial statement restatements in subsequent periods.
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Books on the topic "Accounting and audit"

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Cosserat, G. Accounting and audit practice. 2nd ed. London: Certified Accountants Educational Projects, 1994.

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Bishop, Mary. Accounting and audit practice. 2nd ed. London: Certified Accountants Educational Projects, 1995.

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International Federation of Accountants. International Auditing Practices Committee. Audit of accounting estimates. New York: International Federation of Accountants, 1986.

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AICPA. Audit and Accounting Guide. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119557630.

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AICPA. Audit and Accounting Guide. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119558361.

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AICPA. Audit and Accounting Guide. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119569213.

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AICPA. Audit and Accounting Guide. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119570974.

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AICPA. Audit And Accounting Guide. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119577331.

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AICPA. Audit And Accounting Guide. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119578673.

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AICPA. Audit and Accounting Guide. New York, NY: American Institute of Certified Public Accountants, 2019. http://dx.doi.org/10.1002/9781119582007.

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Book chapters on the topic "Accounting and audit"

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Stuart, Bruce Wayne, Iris Caroline Stuart, and Lars Jacob Tynes Pedersen. "Audit Education." In Accounting Ethics Education, 39–63. New York, NY : Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003017509-4.

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Rimmel, Gunnar. "Sustainability audit and assurance." In Accounting for Sustainability, 180–92. 1 Edition. | New York: Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781003037200-17.

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Danter, Ed. "Audit Fieldwork." In Palgrave Studies in Accounting and Finance Practice, 43–57. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-92466-9_4.

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Danter, Ed. "Audit Conclusion." In Palgrave Studies in Accounting and Finance Practice, 59–70. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-92466-9_5.

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Thompson, David. "Contemporary Challenges in Audit." In Contemporary Issues in Accounting, 125–43. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-91113-7_7.

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Liu, Feng, Fan Ye, and Xiaoxiao Yu. "Audit Quality and Audit Fees in China." In The Routledge Companion to Accounting in China, 187–203. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Routledge companions in business, management and accounting: Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-12.

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Baker, Richard. "The audit profession." In The Routledge Companion to Critical Accounting, 143–63. 1 Edition. | New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-9.

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"Audit." In Accounting Research Database (RLE Accounting), 195–200. Routledge, 2014. http://dx.doi.org/10.4324/9781315867182-16.

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"The Audit." In Inside Accounting, 93–110. Routledge, 2016. http://dx.doi.org/10.4324/9781315588704-7.

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"Fund Accounting." In Audit & Accounting Guide, 563–71. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449812.ch16.

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Conference papers on the topic "Accounting and audit"

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Sangkrista, Louis Bernardus Dupa, and Fitriany Fitriany. "Impact of Abnormal Audit Fee on Audit Opinion." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.45.

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Golova, Elena E. "Crop Production Cost Accounting Audit." In Conference on Land Economy and Rural Studies Essentials. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.07.10.

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Soroka, S. A., and O. A. Evdokimova. "MODERN PROBLEMS OF ACCOUNTING ANALYSIS AND AUDIT." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-110-114.

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Abstract:
Financial statement analysis and audit is the important stage of the process of accounting. Users of financial statements take managerial and investment decisions that are based on the finding, thereby influencing ongoing work and further development. Accuracy of these decisions might be affected by the problems arising in the process of the analysis and audit. The article describes major problems encountered in the process of the analysis and audit as well as their solutions
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"Discussion on Risk Factors of Accounting Audit and Information Audit." In 2020 International Conference on Social and Human Sciences. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000208.

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Julia Sari, Eka, Mohamad Adam, and Rina Tjandrakirana. "The Influence of Audit Rotation, Audit Tenure and Workload on Audit Quality at Consumer Goods Sector Manufacturing Companies listed in Indonesia Stock Exchange." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008439102580266.

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Garcia, Osmarina Pedro Garcia, Leticia Mara Rocha, Elias Garcia, and Udo Strassburg. "AUDIT SYSTEM: SHOWING ACCOUNTING ADVICE OFFICE'S POINTS OF AUDIT OF SYSTEMS." In 10th CONTECSI International Conference on Information Systems and Technology Management. Sao Paulo: TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-351.

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Lu, Xiaohong. "Study on the Differences Effect between Accounting Audit and Quality Audit." In 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icemct-17.2017.221.

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Mayangsari, Sekar. "Audit Quality in Indonesia." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.084.

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Muhajir, Ahmad. "Does Audit Risk Affect The Audit Fee?" In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007017104750480.

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Xuehua, Zhang. "Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality." In 2014 International Conference on Economic Management and Social Science (ICEMSS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/emss-14.2014.65.

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Reports on the topic "Accounting and audit"

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Smolenyak, Barbara E., Madelaine Fusfield, and Janet Stern. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards. Fort Belvoir, VA: Defense Technical Information Center, January 1999. http://dx.doi.org/10.21236/ada375112.

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INFORMATION: Audit Report on "Accounting and Reporting for the American Recovery and Reinvestment Act by the Department of Energy's Funding Recipients". Office of Scientific and Technical Information (OSTI), April 2010. http://dx.doi.org/10.2172/977132.

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Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant. Office of Scientific and Technical Information (OSTI), April 1995. http://dx.doi.org/10.2172/89512.

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