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梁松柏 and Chung-pak Leung. "Concurrent auditing on computerized accounting systems." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269011.
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Leung, Chung-pak. "Concurrent auditing on computerized accounting systems /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872501.
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Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.
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Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementation afin de répartir efficacement les droits de contrôle au sein d'une banque et de fournir une discipline de gestion. Mon analyse des externalités de reporting de niveau 3 met en évidence un arbitrage intéressant entre la transparence et la stabilité financière. D'une part, les rapports de niveau 3 réduisent la capacité des parties prenantes d'une banque à extraire des informations des états financiers de banques similaires. D'un autre côté, les rapports de niveau 3 réduisent le risque systémique causé par la comptabilisation à la valeur de marché. En outre, la manipulation rend le signalement de niveau 3 moins souhaitable, ce qui peut à son tour augmenter le risque systémique. Le deuxième chapitre de cette thèse est co-écrit avec Jeremy Bertomeu de l'Université de Californie à San Diego et Haresh Sapra de l'Université de Chicago. Dans ce chapitre, nous abordons la question du système optimal de provisionnement des pertes sur prêts pour les banques. En particulier, nous développons d'abord un cadre pour étudier comment la mesure comptable et la réglementation prudentielle interagissent pour affecter les incitations d'une banque à obtenir un crédit. Notre résultat principal est que le système de mesure comptable et l'effet de levier bancaire sont des outils politiques qui devraient être utilisés en parallèle, générant plus de valeur que les systèmes reposant soit sur la réglementation comptable, soit sur la réglementation prudentielle. Ensuite, nous utilisons nos résultats pour faire la lumière sur le débat actuel sur le modèle approprié de provisionnement des pertes sur prêts pour les banques. Nous montrons que si les banques prennent des risques excessifs dans le cadre d'un modèle de pertes encourues, un modèle de pertes attendues peut entraîner des liquidations excessives. Le troisième chapitre de cette thèse s'éloigne des rapports financiers pour les banques afin de se concentrer sur l'analyse des incitations des auditeurs à fournir une qualité d'audit élevée. En particulier, j'essaie de comprendre l'impact de la fourniture de services autres que d'audit (NAS) sur les incitations des sociétés d'audit, afin de conclure sur la meilleure façon de réguler cette industrie. Je crois qu'une meilleure compréhension des incitations des auditeurs est nécessaire pour concevoir de meilleures réglementations. À cette fin, je développe un cadre qui fournit de nouvelles perspectives sur les effets incitatifs des NAS sur les auditeurs. Je montre qu'il peut être optimal pour les investisseurs d'une entreprise cliente de laisser l'auditeur externe fournir des NAS en raison d'une externalité d'incitation. En effet, la possibilité de fournir des NAS en cas de détection d'anomalies financières augmente les incitations de l'auditeur à exercer un effort d'audit. Cependant, en dépit de cette externalité positive, la fourniture de NAS peut diminuer la qualité perçue de l'audit, ce qui peut à son tour rendre la fourniture de NAS par les auditeurs indésirables. Ainsi, mon analyse révèle un arbitrage intéressant pour les régulateurs entre l'effet d'incitation positif et la diminution de la qualité de l'audit. L'élimination de la restriction actuelle sur les honoraires d'audit conditionnels peut compenser cette baisse ex post de la qualité de l'audit tout en préservant les incitations ex anteThis thesis focuses on financial reporting. The main objective of the first chapter is to understand the role of fair value accounting, taking into account the possibility for banks to use their private information (Level 3 reporting) to compute fair values. Namely, I analyze a model of prudential regulation to shed some light on banks' incentives to use Level 3 reporting. I bring in accounting measures as the primary inputs into capital requirements set by a regulator to efficiently allocate control rights within a bank and to provide managerial discipline. My analysis of the Level 3 reporting externalities highlights an interesting tradeoff between transparency and financial stability. On the one hand, Level 3 reporting reduces the ability for a bank's stakeholders to extract information from financial statements of similar banks. On the other hand, Level 3 reporting decreases systemic risk caused by mark-to-market accounting. Further, manipulation makes Level 3 reporting less desirable, which may in turn increase systemic risk. I believe that the framework of this chapter offers other opportunities to study the real-effects of fair value accounting that have not yet been explored. The second chapter of this thesis is co-authored with Jeremy Bertomeu of the University of California San Diego and Haresh Sapra of the University of Chicago. In this chapter, we tackle the question of the optimal loan loss provisioning system for banks. In particular, we develop first a framework to study how accounting measurement and prudential regulation interact to affect a bank's incentives to originate credit. Our main result is that the accounting measurement system and bank leverage are policy tools that should be used in tandem, generating more value than systems that rely either on accounting regulation or on prudential regulation. Then, we use our results to shed some light on the current debate on the appropriate loan loss provisioning model for banks. We show that while banks engage in excessive risk-taking under an incurred loss model, an expected loss model can lead to excessive liquidations. The third chapter of this thesis moves away from financial reporting for banks to focus on the analysis of auditors' incentives to deliver high audit quality. In particular, I try to understand the impact of the provision of non-audit services (NAS) on audit firms' incentives, in order to conclude on the best way to regulate this industry. I believe that a better understanding of auditors' incentives is necessary to design better regulations. To that end, I develop a framework that provides new insights into the incentive effects of NAS on auditors. I show that it can be optimal for the investors of a client firm to let the external auditor provide NAS because of an incentive externality. Indeed, the possibility of providing NAS contingent on detecting financial misstatements increases the auditor's incentives to exert audit effort. However, despite this positive externality, the provision of NAS may decrease perceived audit quality, which may in turn render the provision of NAS by auditors undesirable. Thus, my analysis uncovers an interesting tradeoff for regulators between the positive incentive effect and the decrease in audit quality. Removing the current restriction on contingent audit fees may offset this ex post decrease in audit quality while preserving the ex ante incentives
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Aboa, Yohann Pierre Junior D. "Continuous Auditing: Technology Involved." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.
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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not a new one, but innovations in technology have redefined it. Through explanation and demonstration of three continuous auditing models, this paper will attempt to bring some light on the topic and give an insight on the technology required for such a practice to be carried out effectively. Possible drawbacks and obstacles of incorporating the system in a company’s day-to-day activities will be also looked at, and recommendations will be made.
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Chong, Hock Gin. "Materiality in accounting and auditing in the UK." Thesis, University of Bedfordshire, 1998. http://hdl.handle.net/10547/338928.
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The Statement of Auditing Standards 220 (Materiality and the audit, 1995) requires auditors to assess both the quantitative and qualitative aspects of materiality. However, the SAS has not specified the quantitative measurement of materiality. This research assesses the need in the UK for having a specific mathematical guideline in addition to the qualitative aspect of materiality. It evaluates the outcomes of legal cases in both the UK and the US, looks at the accounting statements issued by accounting bodies in other countries on materiality, and responses to the then exposure draft of the SAS 220. Questionnaires were sent in the UK to 1000 auditors (25.6% responded) and 1000 non auditors (26.4% responded), and telephone surveys followed with non respondents and selected individuals. The case studies contained in the questionnaires are materiality impact on losses on discontinuation of a production line, changes in accounting policies, contingent liabilities, and cash defaulcation. Results showed that there are inconsistencies in legal decisions on materiality. Countries having materiality guidelines adopted 10% net profit before tax as the norm. The 10% of net profit before tax is the favourite guideline for materiality from questionnaire respondents and telephone interviewees. Consistency in the results suggest the need for having a standard mathematical measurement of materiality in the UK.
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Everett, Jeffery Stephen. "Accounting, auditing and accountability in Canada's national parks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64860.pdf.
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Shen, Rui. "Two essays on empirical accounting /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202009%20SHEN.
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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.
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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporations. The forth chapter details the objective of the SOX and how it plans to protect the investing public and improve the reliability of financial information. Finally, the fifth chapter compiles various research studies that examine the effects of the SOX and its impact on audit quality.
The author discovered that regulation could help enhance ethics through indirect measures that aim to improve audit qualities, and thus, promote virtue ethics within the auditing profession. Some of these measures include establishing an oversight board to strengthen regulation and enforcement (section 101), reducing the scope of non-audit services (section 201), requiring auditors to attest to a client’s internal control operating effectiveness (section 404) and promoting principles-based standards within the profession (section 108). Through these measures, the Sarbanes-Oxley Act has managed to regain the public trust and improve audit quality, thereby, enhancing ethics within the auditing profession.
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Ge, Rui. "Two essays on positive accounting research /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202009%20GE.
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Brazel, Joseph F. Agoglia Chris. "The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/293.
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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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Dermarkar, Simon. "Commercialization of Auditing services offered by Professionals within Accounting Firms." Thesis, Université Laval, 2011. http://www.theses.ulaval.ca/2011/28210/28210.pdf.
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Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché.
Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification.
Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
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Näsman, Lacey Leathers, and Malin Olsson. "Gender inequalities in accounting and auditing businesses - A quantitative study." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149714.
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This quantitative study conducted by two students at Umeå University, studies if there are gender differences when it comes to salary and top positions in the accounting and auditing industry in Sweden. Previous studies have found that these differences, or gaps can relate to the glass ceiling theory. This theory is considered a phenomenon and a metephor wherein women can see through the glass to those top levels of the career ladder, but are unable to reach them as there is a ceiling, a gap, to prevent that from happening. Sweden is one of the most gender balanced countries in the world, but despite that the wage equality for similar work in Sweden is 74%. Since women with children work more often than men part-time, this leads to a less positive career, wage development and a poor pension for women. We analyzed previous studies to understand that the glass ceiling theory involved not only salary but also position inequalities based on gender. This information was used to create surveys which we sent electronically (via email) to auditors and accountants all over Sweden. This thesis is based on analysis of the survey and annual reports from 2017. Our results show that there are differences between gender when it comes to wages throughout the career ladder. Men have higher wages than women in the same positions. This applies to both office-level and up to executive positions. Differences in salaries between men and women also apply to both authorized and approved auditors when men have the higher average salary. That is also the same among those who had other leadership positions and among those who had a support function. We could not show major differences in top positions between genders. Most positions are gender balanced, which means that they are between 40-60%, except for at the CEO and partner level which is mostly men and the accounting manager position which is represented only by women. Our results show that there is gender-based inequality in salary but not in position; therefore, the glass ceiling theory is not currently in effect. This is important research as it not only expands knowledge of glass ceiling theory but also into the accounting and auditing fields. It found areas for improvement for both theoretical and practical use. We finish the thesis by referring to recommendations for future studies, such as focusing on lower levels and more accounting economics, authorised consultants, etc.With consideration to logit regressions for the binary leader variable:Even though Cotter's 4 criteria leader and Leader model 2 did not have the highest adjusted R2 with ols regression, it is important to see that in a logit regression, which is a more appropriate regression type since the leader variable is binary, that gender was not significant. Therefore, the conclusions remain the same.
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Dermarkar, Simon Pierre. "Commercialization of auditing services offered by professionals within accounting firms." Master's thesis, Université Laval, 2011. http://hdl.handle.net/20.500.11794/22508.
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Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché. Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification. Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
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Schachtner, Michael. "Accounting und Unternehmensfinanzierung eine Analyse börsennotierter Unternehmen in Deutschland und der Schweiz /." Wiesbaden : Gabler, 2009. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8349-9475-2&id=doi:10.1007/978-3-8349-9475-2.
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El-Basri, M. E. "Assessing recent changes in accounting and auditing practice in the Sudan." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.380882.
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Albahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.
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This thesis is concerned with the role of the international accounting firms in the process of auditing harmonisation both through their activities as individual firms and as agents whose actions enhance the degree of compliance with the International Standards on Auditing (ISAs). A major motivation underlying this research is the aspiration to understand the real potential for successful realization of the objective of worldwide auditing standards. This objective may be facilitated by the internationalisation of supply of auditing services, which suggests that the major international accounting firms would have a vital role in the achievability of global standards. Therefore, understanding the role of these firms is another motivation for this study. In addition, within the academic arena, comparative international auditing has received significantly less attention than international accounting harmonisation. As such, the third motivation for this study is to attempt to contribute to the debate on whether the internationalisation of auditing practices is generally feasible, in particular in the context of Less Economically Developed Countries (LEDCs). The research focuses on examining the extent to which ISAs are complied with in the context of LEDCs, and the influence of environmental factors, as suggested by comparative accounting research, and the activities of international accounting firms on compliance. Thus, the original idea of harmonisation as moving towards worldwide auditing practices across countries may not be achieved as long as environmental and cultural differences exist and exert different influences on professional development across countries. These research issues are addressed through a comparative study of Jordan, Lebanon, and Syria, based on a questionnaire survey and interviews. The rationale for conducting this investigation is based on the fact these three states belong to what is generally perceived to be a relatively homogenous region in terms of the level of economic development, culture, and language. But they have been followed diverse routes while adapting to the process of internationalisation of auditing practice. Therefore, it is of relevance to examine the forces that have resulted in countries within a relatively homogenous region adopting diverse policies while dealing with the international process. The study adds to the few existing empirical studies and offers evidence relevant to the debate about the extent to which international auditing practice has been harmonised, and what is the role of the major accounting firms in promoting adoption of ISAs and decreasing international auditing differences. In particular it provides evidence which can contribute towards understanding the nature and forms of international pressures for change in LEDCs. Previous studies have focused on auditing harmonisation within developed countries. This study indicates the need to broaden the research agenda to consider contexts where the auditing profession may be at a different stage of development, and to challenge assumptions either that innovations in auditing practice and standards are easily transferred globally or that individual countries, even within a common region, have uniform auditing environments.
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Pike, Byron J. Curtis Mary B. "Does the knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures?" [Denton, Tex.] : University of North Texas, 2009. http://digital.library.unt.edu/ark:/67531/metadc12185.
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Mayhew, Brian William 1967. "Reputation building and the demand for auditing." Diss., The University of Arizona, 1997. http://hdl.handle.net/10150/289400.
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The purpose of this dissertation is to examine the role auditor reputation plays in the demand and supply of audits and to examine the process by which an auditor builds a reputation for audit quality. The goal is to begin to develop a comprehensive theory of the demand for auditing and the incentives this demand creates for the supply of audits. Scott (1984) cites a lack of theory capturing the precise nature of the auditor's contribution to a production and exchange economy. This paper uses an experimental economy and related model to examine the role of an auditor's reputation for delivering high quality audits in such a multiple period economy. A theory of the demand and supply of audits is necessary to help assess the need for regulation of the audit market. The need for regulation in existing audit markets has been questioned by some members of the auditing profession (Arthur Andersen, et. al. 1992). In response, experimental economic markets (EEM) research has examined different regulatory regimes (Dopuch and King 1992, Dopuch et. al., 1994). However, this research has not examined whether reputation can serve as a substitute for regulation in motivating the supply of high quality audits. Existing EEM research has provided some evidence of reputation effects in general (DeJong, et. al., 1985, Dopuch and King 1991) but has produced limited evidence of auditor reputation. Unlike prior EEM research, this paper explicitly examines auditor reputation. Three different experimental treatments were used to test the derived model: one treatment with robot investors and two treatments with human investors. The robot investor replications produced strong support for an auditor reputation model. Two of six human investor replications supported an auditor reputation model while the other four collapsed into markets for lemons. The markets suggest that the managers' demand for audit quality drove the level of audit quality supplied by auditors. When the managers did not demand and auditors did not supply high quality audits, the markets collapsed.
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Yu, Dong Michael. "The effect of big four office size on audit quality." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4827.
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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.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 15, 2007) Vita. Includes bibliographical references.
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Lambert, Tamara A. Agoglia Chris Tsakumis George T. "Closing review notes : the effect of reviewer delay and review note frame on audit workpaper preparers' effort and performance /." Philadelphia, Pa. : Drexel University, 2009. http://hdl.handle.net/1860/3117.
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ZOU, Ting. "Auditor type, firm ownership and auditor reporting under a joint audit requirement : exploratory evidence from India." Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/acct_etd/1.
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India is one of the largest developing countries in the world. Although many issues and phenomena arising from its transitional economy are worthy of research from an accounting perspective, the Indian accounting market is a field that remains relatively unexplored in the extant literature. One of the institutional features of India is that while it is mandatory for public sector companies and banks to have joint auditors, their appointment is voluntary for other companies. In a thesis motivated by this and other institutional features and the absence of related accounting and auditing studies conducted in an Indian setting, I examine the relations of auditor type and firm ownership with the types of auditor opinions issued under the joint audit requirement.
Using a sample of 1,142 firm-year observations from the major Indian stock exchanges from 2006-2008, I develop an auditor opinion model to examine the relations between firm ownership, auditor type and auditor opinions under the joint-audit requirement that applies in India. Companies’ self-selection bias for auditors is also considered and corrected using the Heckman 2-step method. Based on the empirical results, I report as follows. First, Big 4 auditors are more likely to issue modified opinions than local Indian auditors. Second, the Indian government assumes a supervisory role rather than a collusive role and the joint-audit requirement is associated with a higher level of auditor reporting quality. Finally, companies audited by joint auditors are more likely to receive modified opinions than companies audited by a single auditor.
The findings provide evidence of the importance of understanding the pattern of auditor opinion in India and the incentives of joint auditors, as well as the influence this pattern has on auditor reporting quality in a transitional economy.
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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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Pettersson, Jens, and Johan Andreasson. "Public Company Accounting Oversight Board : A forced change to the auditing profession." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-439.
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I samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. Den svenska revisorsprofessionen har länge varit självreglerad men på grund av PCAOB möts professionen av en tydligare reglering vilket kan resultera i problem. Därför finns det ett behov att undersöka hur svenska revisorer ser på PCAOB och hur det har påverkat revisorsprofessionen.
Syftet med denna uppsats är att undersöka svenska revisorers åsikter om PCAOB och om PCAOB har förändrat den svenska revisorsprofessionen. Uppsatsen har också syftet att förklara orsakerna bakom de svenska revisorernas åsikter och varför den svenska revisorsprofessionen påverkas.
Utifrån uppsatsen syfte valdes en kvalitativ ansats. Data har samlats in genom semistrukturerade telefonintervjuer och personlig intervju. Urvalet består av 4 stycken anonyma auktoriserade revisorer som alla har erfarenhet av Sarbanes-Oxley Act.
PCAOB har påverkat revisorsprofessionen till att bli mer professionell men samtidigt har formaliseringen ökat för professionen och bidragit till mindre tid för analytiskt arbete vilket i längden kan påverka kvaliteten på revisionen negativt och därmed kan PCAOB utgöra ett hot mot professionen.
Trots att revisorsprofessionen är och har varit starkt kopplad till självreglering så verkar regulativa förändringar från PCAOB som syftar till att stärka revisorernas förtroende vara viktigare än att vidhålla professionens självreglering
As auditing scandals occurred in the US, a new controlling institute for auditors was formed, Public Company Accounting Oversight Board. It has the purpose to monitor auditors who are working with clients that have to comply with Sarbanes-Oxley Act. The Swedish auditing profession has for long time been self-regulated, but due to PCAOB the profession faces a stricter regulation which could lead to some problems. Hence, there exists a need to investigate how Swedish auditors look upon PCAOB and how it has effected the auditing profession.
The purpose of this thesis is to examine Swedish auditor’s opinions about PCAOB and if PCAOB has affected the Swedish auditing profession. Furthermore, this thesis aims to explain the reasons behind the Swedish auditor’s beliefs and why the Swedish auditing profession is affected.
On the basis of the purpose, a qualitative research method was chosen. Data has been collected through semi-structured telephone interviews and personal interview. The selection consists of four anonymous authorized public accountants who all have experience of Sarbanes-Oxley Act.
Due to PCAOB the auditing profession has become more professionalized but at the same time an increase in formalisation has left little time for actual analytical work and the quality of the audit might in the end be lower which constitute a major threat to the auditing profession.
Although, the tradition of the auditing profession is and has been self-regulation it appears that PCAOB is welcomed by auditors since a regulative change that aim to improve auditors’ trust is more important than maintaining a self-regulated profession.
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Colquhoun, Philip M. "A history of New Zealand municipal accounting and auditing 1876 to 1988." Thesis, University of Canterbury. Accounting and Information Systems, 2004. http://hdl.handle.net/10092/2711.
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Public sector accounting has become more visible in recent years in both the accounting
world and academic literature. The New Zealand public sector has, according to some
commentators, been at the forefront of international developments since the 1980s. Yet
discussion and analysis of current New Zealand public sector accounting is generally
devoid of reference to its historical antecedent. This thesis addresses part of the lack of
historical understanding of public sector accounting, auditing and financial management
by providing an historical discussion of accounting and auditing by New Zealand
municipalities between 1876 and 1988.
Local government has always been central to the development of New Zealand's
infrastructure and economy - efficiency and equity being crucial attributes of the sector.
Essential to achieving efficiency and equity have been key financial and accounting
principles. This thesis identifies and discusses the operation of these principles. While the
principles informed most decisions relating to local government, they were not sacrosanct.
Discussed in this thesis are instances where the principles were cast aside by legislation
for particular situations, either for all municipalities or for a specific council.
The accounting and financial management requirements were to ensure that councils were
held to account for the use of ratepayers' money. This thesis identifies and discusses
changes regarding whom the borough or city councils were accountable to. In the early
period, accounts were clearly prepared for the local community. From the 1880s to the
early 1970s, council gave account to the Audit Office, which received the account on
behalf of a local community. In the early 1970s, lead by the Audit Office, this attitude
changed back to the community, which held its council to account. This thesis traces the
technical and philosophical changes to the accounting, auditing and financial management
requirements imposed on municipalities by Parliament and central government. It also
discusses the relationships between the parties involved in choosing between different
levels of central oversight and local autonomy, and in choosing between different
accounting policies.
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Litt, Barri A. "An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/421.
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Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environmental initiatives tend to have significantly higher audit fees and capital expenditures, and significantly lower levels of earnings manipulation measured using discretionary accruals. These results support the notion that auditors do recognize the importance of environmental initiatives when conducting the year-end financial statement audit, an idea that positively reflects upon the auditor’s monitoring role. The results also demonstrate the increased amount of capital resources required to participate in strategic environmental initiatives, an anecdotal notion that had yet to be empirically supported. This empirical support provides valuable insights on how environmental initiatives materially impact corporate financial statements. Finally, my results extend the extant literature by demonstrating that the superior financial performance reported by environmentally active firms is less likely driven by earnings manipulation by management, and by implication, more likely a result of real economic gains. Taken together, my dissertation establishes a strong and timely foundation for current and future research to explore corporate environmental initiatives in the United States and globally, a topic increasingly gaining momentum in today’s more eco-conscious world.
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Svitlík, Martin. "Mezníky ve vývoji účetnictví a auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192839.
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The thesis deals with the milestones in the development of accounting and auditing. In four chapters, which are sorted chronologically, the thesis tries to identify the most significant events that contributed to the current form of these disciplines. The work not only shows which events occurred, and thus answers to the question "what", but also looks for the causes of these events and answers the question "why". Developmental line is examined primarily in the area of UK.
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Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.
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Through the juxtaposition of political economy theory and an in-depth
empirical analysis, this study provides hrther insights into the understanding
of variables that explain variations in voluntary environmental and social
accounting disclosures (VESAD) across national and regional boundaries.
Factors from three classes of Thomas (1991) classification schema, the
organizational attribute (organizational size and economic performance),
business environment (industry type) and societal variable (culture, political
and civil, system, legal system, level of economic development and equity
market) categories, were included in this project.
Listed companies' annual reports were surveyed using content analysis and
disclosure index from seven countries in the Asia-Pacific region: Australia,
Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia.
The dependent variable, the extent of VESAD information, was measured by
four different measurement bases; these were number pages, sentences and
words and disclosure index score. Different measurement bases were used to
compare and contrast findings from statistical tests to examine if this lead to
conflicting or comparable conclusions.
Descriptive and univariate analysis indicated that under all four measurement
bases the country of origin was an important determinant of VESAD practices
in the Asia-Pacific region. Multiple regression and path analysis showed that
organizational size, industry type, culture, political and civil, and legal systems
were statistically significant in explaining variations both directly and
indirectly. The level of economic development was also found to be of
important but only indirectly. It is concluded from these findings that social
and political pressures placed on companies by the interaction of these
significant variables compel firms to provide VESAD information to meet
social expectations and to avoid possible government regulation to preserve
their own self interests and survival. Economic performance and equity market
factors were of no significant statistical influence.
Empirical results using data measured by the three units of measurement for
content analysis were minimal. Differences were . noted however when
contrasted against disclosure index scores. It was concluded from these results
that content analysis and disclosure indices measured different concepts, the
latter measuring largely a subset of the former. The consequence of this
finding, is that researchers, when deciding on whether to measure the
dependent variable by content analysis or a disclosure index, will need to
define more the relevance of the measurement to be adopted to the research
question underlying the study. Determination of the unit of analysis to utilize
when adopting content analysis is less complicated as each technique provides
essentially the same results.
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Saulsbury, William J. "A Comparison of Audit Fee Trends for East Tennessee Based Companies and Similar Companies Based in Similar Regions." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/196.
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Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.
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Borzelleca, Daniel C. "The Potential Market Impacts of a More Concentrated Audit Market." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338575234.
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Luippold, Benjamin Labrie. "Managing audits to manage earnings the impact of baiting tactics on an auditor's ability to uncover earnings management errors /." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/open_access_dissertations/106/.
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Beer, Gabrielle Jamie. "Auditing the Auditors: The Role of Accounting Firms in the 2008 Financial Crisis." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/516.
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Until recently, the role of auditors in the 2008 financial crisis had largely been overlooked by regulators and the general public. Though not responsible for the meltdown, accounting firms have been criticized – and sued – for failing to warn investors about problems at financial institutions before the crisis.
Auditors can and should take steps to improve their function as independent overseers in the financial world. But there also is a gap between the expectations of auditors and their true responsibilities. As Lord Justice Lopes at the Court of Appeal in England famously said more than a century ago: The auditor “is a watchdog but not a bloodhound.” This thesis examines the so-called expectations gap and recommends ways to improve the audit quality of financial institutions.
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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 statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.
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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.
Full textAbstract:
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 statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.
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Habegger, Jerrell Wayne. "An internal auditing innovation decision: statistical sampling." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53522.
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In planning an effective and efficient audit examination, the auditor has to choose appropriate auditing technologies and procedures. This audit choice problem has been explored from several perspectives. However, it has not been viewed as an innovation process.
This dissertation reports the results of an innovation decision study in internal auditing. Hypotheses of associations between the internal auditor’s decision to use statistical sampling and the perceived characteristics of statistical sampling are derived from Rogers’ Innovation Diffusion model (Everett Rogers, Diffusion of Innovations, 1983). Additional hypotheses relating the decision to use statistical sampling to personal and organizational characteristics are derived from the innovation adoption and implementation research literature.
Data for this study were gathered by mailing a questionnaire to a sample of internal audit directors. Incorporated into the questionnaire are several scales for measuring (1) innovation attributes, (2) professionalism, (3) professional and organizational commitment, (4) management support for innovation, and (5) creativity decision style. The usable response rate was 32.5% (n= 260).
The primary finding of this study is that the extent of use of attributes, dollar unit, and variables sampling techniques is positively associated with the respondents’ perceptions of their relative advantage, trialability, compatibility, and observability, and negatively associated with the techniques’ perceived complexity. A secondary finding is that there is no overall association between the extent of use of statistical sampling by the internal auditors and their (1) professionalism, (2) professional and organizational commitment, (3) decision style, and (4) organizational support for innovation. Further exploration using multiple regression and logistic regression analyses indicate that several of the personal and organizational characteristics add to the ability of the regression models to explain the extent of use of statistical sampling. Evidence that organization types do have an effect upon the innovation decision process is presented.
The study concludes by discussing its implications for understanding the innovation decision process of internal auditors, for designing and managing future innovation processes in auditing, and for further research into audit choice problems and innovation decisions of auditors and accountants.Ph. D.
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Franke, Florian. "Synergien in Rechtsprechung und Rechnungslegung Behandlung von Synergiepotenzialen im Gesellschafts- und Handelsrecht /." Wiesbaden : Gabler, 2009. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8349-9501-8&id=doi:10.1007/978-3-8349-9501-8.
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Strohm, Christiane Watrin Christoph. "United States and European Union auditor independence regulation implications for regulators and auditing practice /." Wiesbaden : Deutscher Universitäts-Verlag, 2006. http://site.ebrary.com/id/10231815.
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Ahmad, Nadzri Farah Aida. "Roles and impacts of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba) : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/754.
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The issues of zakah and interest for IFIs have been highlighted for several years and attracted many arguments among Islamic scholars and public. The increasing public interest on the Islamic Banking since 1970s has been driven by the increasing sensitivity among Muslims to the relationship between religion and economic activities. With the emergence of IFIs, Muslims community has demanded for an establishment of an accounting body to develop a set of accounting standards that adhere to the Islamic tenets, hence AAOIFI was established. However, the journey of AAOFI in achieving such objective has not been smooth. This paper intended to study the effectiveness of AAOIFI in dealing with the issues of zakah and riba for IFIs by examining the disclosure practice of 25 IFIs worldwide. Based on the analysis conducted, it is concluded that the extents of disclosure by the IFIs are much lower than the AAOIFI requirements. The study also found that leverage and origin factors might contribute to the level disclosures of zakah and financial products. In addition, the test performed also revealed that the adopters of AAOIFI do provide more disclosure as compared to the non-adopters. However, the mean result is relatively low to suggest full compliance with the AAOIFI standards.
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Guan, Jie Qi. "Dysfunctional auditing behaviour : a research on auditors' behaviour in Macau." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b1950712.
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Kusaila, Michelle. "Managing Informal Learning in the Auditing Profession: How Auditors Develop Proficiency." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4647.
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The auditing environment is in a period of innovation, and auditors need to maintain their financial reporting commitment to financial statement stakeholders. The purpose of this quantitative cross-sectional survey study was to examine the impact of auditors' perceptions of informal workplace learning contexts on the external auditing profession using a perceived organizational support lens. Organization support theory includes four aspects used to explore informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These aspects were used to examine the impact of informal learning on auditors' engagement and performance. Multiple linear regression was used to examine data from a survey of 103 auditing professionals in Connecticut. Data showed that access to work resources, including time and technology, were significant in each model in relation to impact and its subcomponents engagement and performance. This indicated that auditors' access to the resources necessary to stay current has a positive impact in the auditing profession. This study fills the gap in the existing literature on the impact of informal learning on the auditing profession where there is continual change and informal learning is heavily relied upon to diffuse knowledge and skills in a highly knowledge-based environment. Better-qualified auditors can help businesses keep up with ever-changing societal expectations. The accounting profession is in a period of innovation that requires professionals of all levels to adapt to keep pace with the quickly changing globalized organization.
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Au, Chung-man Johnsman, and 歐中民. "The development of value for money auditing in the public sector in Hong Kong: problems and issues." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B31964217.
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Malagila, John. "Public sector external auditing in Tanzania : a theory of managing colonising tendencies." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/364316/.
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This study investigates the public sector external auditing (PSA) phenomenon in Tanzania, and seeks to understand the role of PSA, and the conditions in which it operates. In recent years, Tanzania has shown increased recognition of the contribution PSA makes to accountability, performance and the fight against corruption (CAGT, 2007). While empirical evidence to support this recognition is lacking in Tanzania, the literature review revealed mixed findings. Furthermore, the study responds to calls for more PSA studies in developing countries (Goddard, 2010) in general (Leung, White and Cooper, 2011) and those which adopt critical interpretive approaches (Baker and Bettner, 1997). The study adopts and implements a critical interpretive research strategy in fieldwork undertaken at the National Audit Office of Tanzania (NAOT). Specifically, it employs the grounded theory method (GTM) as an interpretive approach and strategically accommodates critical thinking in questioning and interpreting the case under study (Laughlin, 1995; Gibson, 2007). It also adopts elements of Habermas’ critical theory (HCT) as a lens through which interpretively field gained understanding is extended (Habermas, 1987). This study’s findings indicate that PSA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, managing colonising tendencies appeared to be the core strategy for both the government and external auditors. While the government appeared to manage NAOT appearance and exploited the legitimising features of PSA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. External auditors managed their relationship with auditees and the complexities of PSA roles. Managing colonising tendencies resulted into obscured subordination of PSA, contributing to cosmetic accountability and growing public interest in PSA. This research contributes to the understanding of the role and conditions shaping PSA in a developing country. It provides field-based evidence that maintaining an appearance of SAI’s ‘supremacy’ without resolving problems in the underlying power relations leads to superficial contributions from PSA. It also contributes to critical interpretive research in developing countries. Exploiting the pragmatic nature of grounded theory (GT), the research provides a practical demonstration of accommodating critical theory in a GTM. Finally, the colonisation thesis in HCT helped the researcher to develop a societal extension of the emergent theory, which also extended the thesis by highlighting external auditors’ responses to colonisation.
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Hines, Tony. "Regulatory change in financial reporting, auditing and corporate governance : impact on perceptions and behaviours." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/regulatory-change-in-financial-reporting-auditing-and-corporate-governance(695725a9-b91e-4d53-a925-1968d6c40ede).html.
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The twelve refereed publications which form the basis of this PhD each deal with the impact of regulatory change on the perceptions and behaviours of key participants. The publications are drawn from three collaborative research projects exploring different aspects of financial reporting, auditing and corporate governance regulation. The first project considered the way in which a new regulatory enforcement body, the Financial Reporting Review Panel interpreted its role and the impact of its actions on preparers and auditors of financial statements. The second project reviewed the developing perceptions of preparers, regulators and auditors following the European Commission announcement that IFRS would be adopted for the consolidated accounts of all EU listed companies with effect from 2005. The third project explores the impact of the re-regulation that followed the Enron and Worldcom scandals. In particular it examines auditor / client financial reporting and auditing interactions and presents evidence on the role taken by the newly empowered audit committee in that process. All of the publications present the results of empirical evidence. While a wide range of research methods are used, interviews and questionnaire surveys dominate. All of the publications are policy relevant and recommendations are made in each paper. Although all the research has been undertaken in a UK setting, the issues are explored within the framework of international literature, and most of the findings and recommendations are of international significance. The first part of this commentary provides an overview of the contribution and quality of the work being submitted. The publications are then located within the broad sweep of regulatory theory to demonstrate the coherence of the submission. Each of the three projects is then considered in turn and the contribution to knowledge of each of the publications is then discussed in detail, and summarised in the conclusion.
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Abonawara, Samira. "The development of auditing and the possible existence of an expectation gap in Libya." Thesis, University of Huddersfield, 2013. http://eprints.hud.ac.uk/id/eprint/19038/.
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Auditing has grown considerably recently but this growth has not been impeded by steady criticism, misgivings and discussions concerning the worth of the auditing function and audit report communication. A great deal of such criticism and discussion typically emerge following major financial scandals and company collapses such as the crash of Enron, Arthur Andersen, not only in countries that suffered from such corporate collapses, but also in countries that have never experienced such crises. This criticism is attributed to the fact that this serious problem is referred to as the “Audit Expectation Gap”. Consequently, the “expectation gap”, has been investigated by various scholars in order to examine its occurrence in numerous countries such as the USA and the UK; nevertheless, the scope of such gap has not been explored in many emerging economies such as that of Libya. The main aim of carrying out this research study is to explore and examine the development and current state of auditing in Libya, and the possible existence of an expectation gap in auditing in economic transition conditions in one of the less developed countries, namely Libya. To realise the research objectives and to respond to the research questions, mixed research methods were applied. A questionnaire was conducted with the general auditing bureau, private auditors, financial statement preparers, lenders and private investors, aimed at investigating the existence of an audit expectation gap and the effectiveness of audit report communication in Libya. 270 questionnaires were gathered. The questionnaires were followed by 15 semi structured interviews to gain an understanding of the gap the reasons behind the existence of an audit expectation gap. The outcomes of this study reveal that the Libyan accounting and auditing framework is not properly developed. Furthermore, the study demonstrates that the lack of the accounting and auditing principles has resulted in flaws in the accountability and responsibility of external auditors. Moreover, the findings of both the questionnaire and the interviews evidently indicate that the audit expectation gap (which contributes to the reasonableness gap and deficient standards gap) exists in the Libyan private sector with respect to a certain number of auditing issues. These encompass auditors and the auditing process, audited financial statements, and the audited company, together with prohibitions and regulations in the audit milieu. Also, an expectation gap (a deficient standards gap) was detected especially related to the purpose of an audit, the responsibility factor, assurance of future feasibility, and the utility of decision making processes. On the other hand, it is proposed that the present audit report is not a wellunderstood document whereas it is surprising to find out that one of the unqualified audit report communication factors examined in this study – the reliability of the financial statements – appears obviously to be communicated in the audit report; both groups were unsure pertaining to this matter as – on average – their responses displayed uncertainty’ relating to the reliability issue. These findings have significant implications for the Libyan Authorities regarding the actions that should be considered to bridge the gap. Reducing the gap may need to develop the Libyan auditing profession and increase the utility of the audit report as the main source for taking investment decisions.
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Buijink, Willem Frederik Jan. "Empirical financial accounting research compliance with regulation, distributional properties of financial ratios and demand for external auditing /." Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1992. http://arno.unimaas.nl/show.cgi?fid=8263.
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Keyser, John D. III. "The Effects of Preparer Familiarity and Preparer Affect on Reviewer Decisions." Case Western Reserve University School of Graduate Studies / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=case1489679599785707.
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Farag, Magdy. "THE EFFECT OF ACCOUNTING REGULATION ON SECOND-TIER AUDIT FIRMS AND THEIR CLIENTS: AUDIT PRICING AND QUALITY, COST OF CAPITAL, AND BACKDATING OF STOCK OPTIONS." [Kent, Ohio] : Kent State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=kent1195230343.
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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.
Full textAbstract:
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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Evett, Chantal. "What are the Potential Impacts of Big Data, Artificial Intelligence and Machine Learning on the Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1642.
Full textAbstract:
To maintain public confidence in the financial system, it is essential that most financial fraud is prevented and that incidents of fraud are detected and punished. The responsibility of uncovering creatively implemented fraud is placed, in a large part, on auditors. Recent advancements in technology are helping auditors turn the tide against fraudsters. Big Data, made possible by the proliferation, widespread availability and amalgamation of diverse digital data sets, has become an important driver of technological change. Big Data analytics are already transforming the traditional audit. Sampling and testing a limited number of random samples has turned into a much more comprehensive audit that analyzes the entire population of transactions within an account, allowing auditors to flag and investigate all sorts of potentially fraudulent anomalies that were previously invisible. Artificial intelligence (AI) programs, typified by IBM’s Watson, can mimic the thought processes of the human mind and will soon be adopted by the auditing profession. Machine learning (ML) programs, with the ability to change when exposed to new data, are developing rapidly and may take over many of the decision-making functions currently performed by auditors. The SEC has already implemented pioneering fraud-detection software based on AI and ML programs. The evolution of the auditor’s role has already begun. Current accounting students must understand the traditional auditing skillset will not longer be sufficient. While facing a future with fewer auditing positions available due to increased automation, auditors will need training for roles that will be more data analytical and computer-science based.
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Asare, Stephen Kwaku. "The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184633.
Full textAbstract:
Drawing on the relevant psychology literature, three procedural variables that could influence the auditors' information processing when making going concern opinion decisions were identified. These procedural variables are the decision frame, the order in which evidence is evaluated and the initial belief held by the auditor. With respect to the decision frame, it was predicted that belief revision after processing contrary information (mitigating factors) is higher for auditors who frame their initial hypothesis in terms of viability (failure). This prediction hinges on the assumption that more weight is put on disconfirmatory information than on confirmatory information, holding "information content" constant. Second, denoting P(C) as the auditors' judgment just before processing contrary information (mitigating factors), it was hypothesized that contrary information (mitigating factors) has a bigger effect on belief revision as ex ante P(C) increases (decreases). Finally with respect to the order of evaluating evidence, it was posited that recency effects occur in belief revision and that these recency effects will be manifest in the auditors' opinion decision. These predictions were tested in a field experiment using 70 experienced auditors from four Big Eight firms. Results of the experiment provided support for the predictions relating to the initial belief and the order in which evidence was evaluated. However, the predictions relating to the decision frame were not supported. Furthermore, the study indicated that auditors exhibited considerable variability in their interpretation of substantial doubt (the standard of proof in SAS 59). Whereas some auditors interpreted this requirement as the preponderance of probability, others required a substantially higher level of probability as a threshold of proof for issuing unqualified opinions. Incidentally, it was discovered that this variability was partly accounted for by auditors' firm affiliation. Implications of these results for the audit review, the standard setting process and the nature of expertise in auditing are discussed.