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Relevant bibliographies by topics / Auditors Auditing

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Dissertations / Theses

Academic literature on the topic 'Auditors Auditing'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Dissertations / Theses on the topic "Auditors Auditing"

1

Miller, Charles Robert II. "Assessing auditors' business risk." Diss., The University of Arizona, 1987. http://hdl.handle.net/10150/184302.

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This study estimates the effect that the auditor's assessment of his business risk has on his acquisition of evidence and his pricing of audit services. Auditor's business risk (ABR) is defined as the uncertainty in the auditor's cash flows that arises because there is some probability of the auditor incurring a loss from litigation, adverse publicity or other events arising in connection with his examination of the client's financial statements. The portion of ABR that evidence can reduce is referred to as evidence-sensitive ABR. The portion of ABR that cannot be reduced with evidence is refe

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2

Nielsen, Abigail. "Market structure, auditor independence and auditor turnover." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24403.

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This thesis examines some of the relationships between the market structure of public auditing, auditor independence, and the rate of auditor changes over time. The first section of this thesis examines the relationship between market structure and auditor independence with a summary and extension of a recent paper written in collaboration with two other researchers. We concluded that competitive pricing will lead to auditor independence, whereas the existence of economic rents resulting from non-competitive pricing allows for the possibility of non-independence. We also concluded that if a no

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3

DAVIS, JON STUART. "AUDITOR BIDDING AND INDEPENDENCE: A LABORATORY MARKETS INVESTIGATION (EXPERIMENTAL ECONOMICS)." Diss., The University of Arizona, 1987. http://hdl.handle.net/10150/184130.

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This study reports the results of experiments using laboratory markets designed to test several predictions of economic behavior generated by DeAngelo's (1980, 1981) characterization of the auditor-client contractual relationship. These predictions address (1) auditor pricing behavior in the face of start-up costs and transactions costs incurred by the client when switching auditors and (2) the effect of start-up costs and transactions costs on auditor independence. The research was motivated by the recent concern expressed by policy-makers regarding the link between auditor pricing behavior a

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4

Nikkhah-Azad, Ali. "Perceptions of College and University Auditors Concerning the Importance of Selected Factors Associated with Operational Auditing." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331787/.

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The primary purpose of this study was to identify and analyze the perceptions of college and university auditors concerning the importance of selected factors associated with operational auditing. The secondary purpose was to determine whether the perceptions of certified auditors differ significantly from those of noncertified auditors. Selected factors associated with operational auditing for colleges and universities were categorized in three attribute groups—organizational, personal, and environmental. The identification of organizational and personal attributes was based mainly on concept

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5

Gerlofstig, Carl. "Auditor 2.0 : how Swedish auditors balance the profession with marketing." Thesis, Kristianstad University, School of Health and Society, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-6902.

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<p>This study examines how auditors’ attitude towards marketing and their view on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how the changing business environment for auditors affects the relationship between the auditing profession and marketing. The study is based on a survey of 712 auditors in Sweden. The findings suggest that auditors with positive attitude towards marketing spend significantly more time on marketing activities compared to those with less positive attitude. Furthermore, auditors wh

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6

AlHusaini, Walid A. A. "The Kuwait Investment Office (KIO) scandal : a study of auditing and audit expectations in an international context." Thesis, University of Sheffield, 2000. http://etheses.whiterose.ac.uk/6032/.

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Auditing has grown substantially in recent times, expanding into different parts of the world through a network of international audit firms (dominated mainly by the Big Six or more recently the Big Five). The growth of auditing and audit firms has not been hindered significantly by consistent criticism, doubts and debates about the value of the auditing function and what it can deliver in countries with long established audit traditions. Much of such criticism and debates usually surface in the aftermath of major financial scandals and corporate collapses and have increasingly been captured o

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7

Carreiro, Marta Vasco. "The state of the art of internal audit activity in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2772.

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Mestrado em Gestão/MBA<br>The purpose of this study is to better understand the expanding scope of internal auditing practice in Portugal and how is it comparing with the global results of the Common Body of Knowledge 2006 (CBOK) study developed by The Institute of Internal Auditors Research Foundation (IIARF). For the internal audit community, it is important to be aware of how is the current status of the internal audit activity in Portugal and in particular how is ranked with the global results; moreover, how the Portuguese internal audit activity is in compliance with the Standards, allowi

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8

Sim, Marc. "Effects of national culture on group decision making by auditors /." [St. Lucia, Qld.], 2003. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe17629.pdf.

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9

Stanford, Sharon E. McCarthy John R. "Policy implications from an analysis of the Certified Internal Auditor Examination." Normal, Ill. Illinois State University, 1993. http://wwwlib.umi.com/cr/ilstu/fullcit?p9416875.

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Thesis (Ph. D.)--Illinois State University, 1993.<br>Title from title page screen, viewed March 10, 2006. Dissertation Committee: John R. McCarthy (chair), Anthony L. Ostrosky, David L. Tucker, Jeffrey Hecht, Rodney P. Riegle. Includes bibliographical references (leaves 102-112) and abstract. Also available in print.

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10

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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