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Dissertations / Theses on the topic 'Audit firm'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide ra

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2

Edström, Karl-Johan, and David Frisk. "Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48571.

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Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visib

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3

Kim, Jamie J. "Should Mandatory Audit Firm Rotation Be Implemented?" Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/367.

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The accounting profession, particularly the public company auditing profession, has experienced a drastic transformation over the last decade. Following a series of costly accounting scandals that tarnished the profession’s credibility, Congress passed the Sarbanes-Oxley Act of 2002 (SOX) for more rigorous regulation of public companies and public accounting firms. The new policy changed audit interactions with clients and included a mandate for the periodic rotation of audit partners on audit engagements to increase auditor independence. Currently being debated are further changes that may le

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Bergqvist, Joel, and Adam Karlsson. "Revisionskvalitet : Hur påverkar audit-firm tenure revisionskvaliteten?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-355657.

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Studien motiveras av införandet av obligatorisk byrårotation i Sverige genom EU:s revisionspaket. Studien undersöker sambandet mellan audit-firm tenure (längden på en revisionsbyrås uppdrag hos ett företag) och revisionskvalitet. Som proxy för revisionskvalitet används mått på absoluta diskreta periodiseringar. För att genomföra studien görs en regressionsanalys och ett korrelationstest. Urvalet baseras på svenska företag noterade på Nasdaq Stockholm Large- och Mid Cap och det slutliga antalet företagsår som studeras är 383 stycken. I kontrast till stor del av tidigare stud

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5

Özalp, Murat Ozan, and Michael Torres. "Införandet av EU:s revisionspaket : En studie om obligatorisk byrårotation och revisionskvalité." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30609.

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Bakgrund: Innan rotationskrav för revisorer har hunnit cementeras och ge utslag, har Regeringen i ett nytt betänkande lagstadgat även krav för rotation för byråer. Krav på byrårotation uppkom som en proposition efter finanskrisen 2008, som ett led i att strama åt regelverket för revisionsbyråer. Den Europeiska kommissionen skriver i sitt betänkande att även om de huvudansvariga revisorerna byts ut med jämna mellanrum kvarstår risken för en jävsituation. Syfte: Syftet med studien är att undersöka hur revisionsbyråer, kunder och myndigheter förhåller sig till obligatorisk byrårotation. Vi kommer

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Krauß, Patrick [Verfasser], Henning [Akademischer Betreuer] Zülch, and Torsten [Akademischer Betreuer] Wulf. "Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality / Patrick Krauß. Gutachter: Henning Zülch ; Torsten Wulf. Betreuer: Henning Zülch." Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://d-nb.info/1056877294/34.

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7

Braswell, James M. "Audit committee tenure, earnings quality, firm performance and cost of capital." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/6009.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 16, 2007) Vita. Includes bibliographical references.

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8

El-Guindy, Medhat Naguib Khela. "IFRS reporting, audit firm tenure, auditor fees and earnings management." Thesis, University of Leeds, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.578614.

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This thesis aims to investigate the effectiveness of three recent policy changes which have been implemented in the UK or under discussion for future implementation and their association with earnings management. The three policy changes are the adoption of IFRS for UK listed firms, the potential mandatory rotation of audit firms, and the enhanced disclosure requirements of the different categories of auditor fees in the UK. The thesis contains three empirical chapters addressing the three mentioned issues. As to the first study, I investigate the effect of reporting under IFRS versus reportin

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9

Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the

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10

Lee, Jun-Seo [Verfasser]. "Auditor Tenure and Audit Quality : An Empirical Analysis at Audit Firm and Audit Partner Level for the German Market / Jun-Seo Lee." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/1081935499/34.

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11

Shah, Latisha. "Institutional Ownership in Relation to the Mandatory Audit Firm Rotation Rule and its Effect on Audit Quality." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1878.

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Previous studies have concluded that mandatory audit firm rotation (MAFR) has not been successful in controlling the outcomes of the auditor-client relationship. Additionally, the literature concludes that high institutional ownership enhances audit quality through monitoring the management-auditor relationship. This paper hypothesizes that better corporate governance in terms of high institutional ownership percentage will enhance audit quality during a MAFR regime. Since countries that have implemented MAFR in the past have their data in their local languages, I use the special case of Arthu

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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 intende

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Gustafsson, Victor, and Joakim Wigertz. "Faktorer som påverkar byte av revisionsbyrå : En undersökning av bolag på Stockholmsbörsen." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129539.

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Forskningsproblem: Det har uppmärksammats en ökad oro bland Big 4-byråerna över den tilltagande konkurrensen på revisionsmarknaden och tendensen att bolag väljer att byta revisionsbyrå mer frekvent. Det finns ett behov i att förklara varför bolag väljer att frivilligt byta revisionsbyrå. Syfte: Syftet med studien är att förklara varför bolag frivilligt väljer att byta revisionsbyrå. Metod 15 hypoteser härleds utifrån befintlig forskning och teori inom området för revisionsbyråbyten. Dessa prövas genom en kombinerad enkät- och dokumentstudie av totalt 100 bolag för perioden mellan 2010-2014. Re

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Carlsson, Peder, and William Blomström. "The conservative newcomer : The effects on audit quality as a consequence of audit firm rotation in Swedish publicly listed companies 2008-2012." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-205313.

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The topic of the effects of audit quality as a consequence of audit firm rotation has been debated for decades in business science. It has also been discussed in the political arena. In April 2013 the Legal Affairs Committee of the European Union voted for a draft law requiring mandatory audit firm rotation for periods of 14 years. Countries such as Sweden might face the possible changes in audit quality that the mandatory audit firm rotation entails. In the light of these events, we studied how the audit quality changes when audit firms rotate. Because we used the Jones Model and the Modified

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Axelsson, Måns, and Oscar Landsjö. "Publika bolags attityd till revisionsbyråbyte : En attitydundersökning med anledning av EU:s krav på obligatorisk byrårotation." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-119558.

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Introduktion EU:s nya krav på obligatorisk byrårotation för bolag av allmäntintresse kommer medföra fler revisionsbyråbyten. Detfinns därmed ett behov av att kartlägga vilka faktorer bolagfinner relevanta vid byte av revisionsbyrå. Syfte Syftet med studien är att beskriva och förklara vilka faktorersom påverkar publika bolags attityd till byte av revisionsbyrå,i relation till nya krav på obligatorisk byrårotation. Metod Studien har en deduktiv ansats innebärande att befintlig teorioch forskning ligger till grund för uppställda hypoteser.Datainsamlingen har skett genom en enkätundersökning, iko

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Ekedahl, Madeleine, and Linda Svensson. "Ingen byrårotation är den andra lik : En komparativ intervjustudie om publika och privata aktiebolags byrårotationer." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86268.

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Bakgrund: I Sverige finns lagstiftning kring att publika och privata aktiebolag ska genomgå revision. Syftet med revision är att granska ett bolags räkenskaper och den förvaltning som sker av styrelse och verkställande direktör. I ämbetet som revisor ska denne agera oberoende gentemot bolaget och just oberoendet ifrågasattes av EU-kommissionen efter den finanskris som bland annat drabbade Europa mellan 2007 och 2009. Ifrågasättandet ledde till en ny lag för publika aktiebolag som tvingar dem att byta revisionsbyrå. Genomförandet av en byrårotation kan för både privata och publika aktiebolag sk

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Mohd, Kharuddin Khairul. "The effects of audit firm and partner industry specialisation and corporate governance on audit quality and earnings quality." Thesis, Aston University, 2016. http://publications.aston.ac.uk/30070/.

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This PhD thesis examines two empirical issues. Firstly, the study examines the effects of industry specialist auditors and corporate governance on audit quality. Secondly, the study investigates the effects of industry specialist auditors and corporate governance on earnings quality. These two empirical research questions are examined under three different level of analysis for auditor industry specialisation: 1) the firm national-city framework, 2) the partner national-city framework, and 3) the joint firm-partner national-city framework. The corporate governance characteristics examined in t

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18

Williams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.

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In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset compiled by the World Bank that provides an estimate of the percent of a firm’s sales reported to the tax authority as well as information on local corruption and economic development. This database includes firms both with and without externally audited financial statements. After controlling for corruption, economic development, rule of law, and other firm, local, and country

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Hayes, Colleen. "Accountability and efficiency and the decision of whether to appoint the incumbent audit firm to provide non-audit services." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2005. https://ro.ecu.edu.au/theses/641.

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20

Huq, Asif M. "How does accounting and auditing regulations affect firm growth and cost of capital?" Licentiate thesis, Högskolan Dalarna, Mikrodataanalys, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28408.

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This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statem

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Huq, Asif. "How does accounting and auditing regulations affect firm growth and cost of capital?" Licentiate thesis, Högskolan Dalarna, Mikrodataanalys, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28408.

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This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statem

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Chládková, Zárubová Eliška. "Audit personálních činností v malé firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11056.

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My Diploma Thesis is about evaluation of performance of personal activities in the company Auto Chládek Ltd. The aims of thesis are description in detail and analysis of all personal activities that are done in the company and finding possibilities of improvements of performance of these activities. Short charakterization of the company Auto Chládek Ltd and economic analysis in detail are noticed at the beginning of the thesis. The main part of the thesis is about analysis of performance of personal activities. Desciprition of realization of some proposals and recommendations for improvements

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Chayasombat, Jaravee. "Audit quality in the small firm segment : quantitative and qualitative evidence from Thailand." Thesis, University of Manchester, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633028.

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The aim of this study is to contribute to the literature on audit quality in the small firm segment from the context of one emerging market - Thailand. The study extends existing audit quality literature by concentrating on an emerging market rather than developed countries. Currently, there is scant evidence on how differences in countryspecific factors and cultural values affect audit quality and the economic role of an audit. The predominance of small firms in emerging markets makes a study of audit quality in this segment increasingly difficult to ignore. In Thailand, the country providing

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McGregor, Dale. "The Impact of mandatory audit firm rotation on the statutory duties of Directors." Master's thesis, Faculty of Law, 2018. http://hdl.handle.net/11427/30833.

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On 5 June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with criticism from many stakeholders due to the adverse effects many believe the implementation of MAFR will have on audit quality and auditor independence. To date, there have been limited studies which focus on the impact of audit quality and auditor independence on audit practitioners in South Africa as a

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WANG, Rui. "Firm ownership, institutional environment, and audit collusion : empirical evidence from a transitional economy." Digital Commons @ Lingnan University, 2008. https://commons.ln.edu.hk/acct_etd/12.

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Motivated by the renewed interest in, but insufficient empirical evidence of, collusion between auditors and corporate management, I examine this issue in the unique environment of China, which is characterized by a high level of government control over listed companies and auditors, strong competition for audit clients, and uneven economic and legal development across the country. In contrast to prior studies, I employ a two-stage regression approach to study the determinants of audit collusion in China. In the first stage, I develop an audit opinion prediction model of Big 4 auditors (viewed

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Saucedo, Gabriel D. "The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/46978.

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A common cliché found in annual reports is "our employees are our most important, valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments

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Parlier, Jennifer Ashley. "The Client Acceptance and Retention Process: How Policies and Procedures Are Developed and Implemented Within Audit Firms." Diss., Virginia Tech, 2019. http://hdl.handle.net/10919/90369.

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When developing client acceptance and retention policies and procedures, an audit firm's policy-makers are required to adhere to quality control and auditing standards established by the Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) that are not well defined. As a result, the policies and procedures across firms may differ significantly. These differences arise from the development as well as the implementation of client acceptance and retention policies when evaluating prospective and continuing clients. My research study exam

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Karlsson, Louise, and Oscar Petersson. "Standardisering av Key Audit Matters : En kvantitativ studie om Key Audit Matters i Sverige och Storbritannien." Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158676.

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Bakgrund Key Audit Matters infördes år 2016 i Sverige som en del av den utökade revisionsberättelsen med syfte att göra revisionsberättelsen mer informativ samt företagsspecifik. Key Audit Matters ska tas upp i revisionsberättelsen där revisorn upplyser om de områden som anses vara de mest betydelsefulla riskerna i företaget. Storbritannien var en av de första länderna som införde en utökad revisionsberättelse år 2013. Debatter och diskussioner hägrar i Sverige angående om den nya revisionsberättelsen med KAM uppfyller sitt syfte med att vara företagsspecifik eller om risken finns att den nya

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Staisch, Ingrid. "A brand audit on the L'Oreal brand." Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/815.

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Thesis (MBA (Business Management))--University of Stellenbosch, 2007.<br>ENGLISH ABSTRACT: The main question addressed in this research study is ‘How can L’Oréal improve upon their current brand image and subsequent brand positioning amongst Stellenbosch students as their target audience’. It was therefore considered necessary for the author of this research project to effectively be able to uncover the current health of the L’Oréal brand. A brand audit was therefore performed on the corporate L’Oréal brand. Brand audits are qualitative snapshots of the current position of the brand in ter

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Jones, Mark Andrew. "The relationship between the audit firm and the owner managed company : an empirical study." Thesis, University of East Anglia, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297325.

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Nazatul, Faiza Syed Mustapha Nazri Sharifah. "Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/376.

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Auditing has an important role to play in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor change and the nature of change issues have been conducted, none of these in a Malaysian setting. Further, since the demise of Arthur Andersen, the audit market environment has changed significantly, creating a new research d

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Almeida, Patrícia Romualdo de. "Prospecção acerca de um prazo ótimo para rodízio de firmas de auditoria no Brasil." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-20022018-152730/.

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O propósito central deste estudo é investigar se existe um prazo \"ótimo\" para o rodízio mandatório de firmas de auditoria no Brasil. Primeiramente, buscou-se evidências através da percepção de agentes do mercado para fundamentar o desenvolvimento de um modelo de estudo da qualidade de auditoria em função do tempo de relacionamento auditor-auditado tenure, considerando de forma isolada o efeito da tenure nas vertentes da qualidade, competência e independência, de acordo com o conceito de DeAngelo (1981b). Com base em um modelo quadrático, que consiste em uma simplificação do modelo originalme

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Moutinho, Vânia Nogueira. "Audit Fees and Firm Performance." Master's thesis, 2013. https://repositorio-aberto.up.pt/handle/10216/75391.

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Chen, Mei-Chun, and 陳玫均. "Audit Quality and Firm Performance." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/34605010898977457469.

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碩士<br>元智大學<br>會計學系<br>96<br>The purpose of this paper is to investigate the relationship between audit quality and firm performance. Auditing literature have discussed the valuation effects of selecting a credible auditor for the IPO. Beatty (1989) tests the relationship between auditor reputation and the characteristics of IPOs. He argues that the market’s perception of the audit quality is valuable to firms and shows significantly lower underpricing for IPOs which are audited by reputable auditors. According to this argument, we broaden the sample to include non-IPO firms, adopt the panel da

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Moutinho, Vânia Nogueira. "Audit Fees and Firm Performance." Dissertação, 2012. https://repositorio-aberto.up.pt/handle/10216/75391.

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陳品芊. "The Relationship between Key Audit Matters and Audit Firm Characteristics." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/76zxqw.

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碩士<br>國立政治大學<br>會計學系<br>106<br>The objective of this thesis is to investigate the relationship between key audit matters (KAMs) and audit firm characteristics. In this study, audit firm characteristics are focused on their independence and ability, and are measured by tenure and industry expertise, respectively. The empirical results can be summarized as follows. Firstly, lead partners tenure has little effect on KAMs. Secondly, partial evidence is found on the association between firm-level industry specialist auditors and KAMs. Thirdly, partner-level industry specialist auditors have posit

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藍緹庭. "The Influence of Switching Audit Firm on Audit Quality – Effect of Reduced Audit Fee." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8en2s8.

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碩士<br>國立彰化師範大學<br>會計學系<br>106<br>The agency problem between management and investor makes high audit quality more important. There are several factors influencing audit quality including auditors’ auditing knowledge, experience and independence. This study adopts discretionary accruals to proxy audit quality and investigates whether the effect of switching audit firms on audit quality is different or not when audit fee is reduced. Empirical results indicate that the audit quality is impaired no matter whether audit fee is reduced or not after company switches to big audit firm from another bi

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Zhao, Pin-Sheng, and 趙品盛. "Audit Firm Switch And Earnings Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/87436917932923833971.

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碩士<br>國立中興大學<br>會計學研究所<br>105<br>Using the absolute value of discretionary accruals as the proxy of earnings quality, this studyinvestigates the association between earnings quality and auditor switch. The study further examines how different types of companies that had auditor switch affects their earnings quality.Empirical data of listed and OTC companies were gathered from the TEJ data bank in 2002-2015. Empirical results indicate that earnings quality of the company is lower when there was an auditor switch. The earnings quality of the company which had only oneauditorswitched is higher th

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Liao, Chia-Ming, and 廖家敏. "The Effect between Audit Quality of Audit Firm Sizeand CEO Turnover." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/82181537177709247902.

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碩士<br>臺灣大學<br>會計學研究所<br>98<br>I examine whether audit quality affects the marginal impact of accounting performance on CEO turnover decision, because quality financial statements are supposed to facilitate a correct CEO dismissal decision. Specifically, I expect a stronger association between CEO turnover and firm performance for companies that retain the Big 4 audit firms than companies with the other audit firms. Using a sample of 1,218 publicly-traded company-years in Taiwan between 1997 and 2008, however, I find no support to my hypothesis. The sensitivity of CEO turnover likelihood to acc

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Chen, Chun-Ping, and 陳春萍. "The Determinants of Financial Audit Fee：Evidence from a Medium Audit Firm." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/83519547739276659057.

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碩士<br>雲林科技大學<br>會計系研究所<br>98<br>The purpose of this study is to explore the impact factors of audit fee. It had limited on the research achievement due to data approachable and disclosed norm of audit fee. Therefore, the medium-size Certified Public Accountants which have charged audit fee is research object and to analysis their decision making of audit fee. The results not only help the topic of audit fee extending another fields, but also to provide the new decision as reference. Generally, the financial audit fee depends on its total assets. In order to explore the factors, the researcher

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Yu, Lianching, and 尤連慶. "A Study On Relationships Between Audit Firm Characteristics And Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/91412917524420439324.

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碩士<br>靜宜大學<br>會計學系<br>100<br>After 2008 financial tsunami, the problems of business fraud were emerged and the issues of audit quality were be concerned. The financial markets were still recovering in Taiwan, and then the crisis of European debt spread to the global industries and made the problems of audit quality more complicated. This study, based on the factors of discretionary accruals (DA) and index of earnings smoothing (ACC) outlined in previous literatures (Johnson et al., 2002；Davis et al., 2003；Myers et al., 2003；Ghosh and Moon, 2005；Chi and Huang, 2005), investigates the Relationsh

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Lee, Cheng-Hsien, and 李政憲. "Office size of the Big 4 audit firm and audit quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/q7pgk6.

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碩士<br>國立臺灣大學<br>會計學研究所<br>106<br>This study examines the association between big 4 office size and audit quality in Taiwan from 2011 to 2016. This study defines the dummy variable office size by the practice office is Taipei office or not. Audit quality is measured by discretionary accruals. The results find that cases audited by Taipei office have lower discretionary accruals than other offices. It shows the Taipei office has better audit quality. Besides, exclude the samples of Taipei office, the empirical results show that the audit qualities between Hsinchu office and other office are sign

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Hemmingsson, Oscar, and Linnéa Lindbom. "Audit Quality in Swedish Audit Firms : The Significance of Ethical Firm Culture from a Behavioral Perspective." Thesis, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-413781.

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Dysfunctional auditor behavior has transformed into one of the biggest challenges for audit quality. The purpose of this study is to analyze the culture to the ethical decision process in the Swedish context. The study uses a self- administered questioner with 75 junior and senior auditors employed in Mid-East Sweden including Stockholm. The study finds that ethical firm culture has an important relationship to the decision-making process. Furthermore, the study shows that the components of the decision-making model; recognition, judgment, intention and RAQA reacts differently to ethical firm

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Wang, Ling, and 王鈴. "An Investigation of the Association of Audit Firm Size and Audit Quality." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/72865657218969658713.

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碩士<br>東吳大學<br>會計學系<br>87<br>Investors use audit firm size as a traditional surrogate for audit quality. But recently, management frauds of some public companies made investors and the government became to doubt it. This study tries to investigate the association between audit firm size and audit quality from the viewpoint of the factor inputs impacting audit quality devoted by audit firms. This study premises that audit quality is positive related with audit quality factor inputs. Big audit firms with more resources devote more factor inputs than small audit firms which result in hi

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Liu, Yen Fang, and 劉燕芳. "The association between Certified Public Accountant Firm Audit Hours and Audit Quality." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/08641410326427209998.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>Our research objective is to figure out the association between audit hours and audit quality. We examine if more hours devoted to audit have higher probability of finding CPA customers financial distress, and of providing correct accountant opinions. Our basic approach is to logistic the number of the time that CPA firms devote to the customer with the audit phases plan and internal control, substantive testing and completion, confirmation and stocktaking, and the audit hours of the level of auditors experience as proxy of audit inputs. We use the total assets a

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Hong, Zhen-Yong, and 洪振詠. "Audit Firm Industry Experience and Initial Public Offerings." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/56376681795363597211.

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"Compliance with SABS ISO9000: an audit firm perspective." Thesis, 2012. http://hdl.handle.net/10210/7058.

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M.Comm.<br>Selde in die geskiedenis van die mens was daar so 'n ingrypende mate van verandering soos wat tans plaasvind. Nuwe dinge word daagliks beproef, verbeterde metodes word ontwikkel, bestaande rekords word gebreek en hoer hoogtes word bereik. Die besigheidswereld is insgelyk aan verandering onderhewig. Veranderinge van die afgelope agtien maande behels eerder 'n totale omwenteling vir Suid-Afrikaanse besighede. Skielik is Suid-Afrika weer deel van die internasionale sakegemeenskap. Dit impliseer dat Suid-Afrikaanse besighede met buitelandse maatskappye op die wereldmark op gelyke voet m

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Wu, Yi. "Audit firm industry specialisation and analyst forecast accuracy." Phd thesis, 2014. http://hdl.handle.net/1885/155171.

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My thesis examines whether the extent to which audit firms concentrate their business in particular industries ('audit firm industry specialisation') improves the usefulness of published financial reports for analysts' predictions of future earnings, and whether the strength of any observed association varies in a manner consistent with the existence of a causal relationship between audit quality and analyst forecast accuracy. Prior research presents diametrically opposite predictions and results regarding the directional relationship between audit firm industry specialisation and analyst fore

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Chang, Huei-Yu, and 張卉諭. "The Association between Audit Committee and Firm Value." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/09051552300714090974.

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碩士<br>國立臺北大學<br>會計學系<br>101<br>Foreign literature shows that the audit committee can improve the corporate governance mechanisms to increase the firm value, but not all companies are willing to set up, since Taiwan is still only established more than a hundred, so the purpose of this study to examines the impact of audit committee on firm value, and further explore whether audit committee quality affect the firm value. The sample of this study is the listed and OTC companies of Taiwan, using Tobin’s Q as a proxy for firm value to ordinary least squares analysis the impact of audit committee

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Chen, Yalian, and 陳亞蓮. "Does Mandatory Audit Firm Rotation Improve Audit Quality: Evidence from China State-Owned Enterprises." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/xauhge.

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碩士<br>國立臺灣大學<br>會計學研究所<br>105<br>Having witnessed a series of financial fraud cases, China started to introduce mandatory auditor rotation rules. The State-owned Assets Supervision and Administration Commission of the State Council (SASAC) introduced a series of rules in 2004-2006 to assign auditors to state-owned enterprises controlled by central government (CSOEs) and require CSOEs to rotate audit firm every 5 years. Some local regulatory authorities also issued related rules for state-owned enterprises controlled by local governments (LSOEs). This study uses abnormal accruals as a proxy for

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