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Wang, Zijian. "Board characteristics, audit committee, and audit fees : Evidence from Swedish listed companies." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202576.
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This thesis examines the empirical relationship between a set of board characteristics (i.e. independence, diligence and expertise), audit committee (existence, characteristics and status within the board), and audit fees in a sample of Nasdaq OMX Stockholm-listed companies. The author investigates the relationship using a sample of 187 company-year observations for year 2011. Through multivariate regression analysis, the author found that more independent boards are associated with lower audit fees, while more expert boards and audit committee existence are associated with higher audit fees at the conventional levels. Results as such suggest that board independence, expertise and audit committee existence can influence the demand for audit coverage. Through further analyzing a subsample of 116 companies with audit committees, the author additionally found that more audit committee meetings are associated with higher audit fees, while wholly independent audit committees and an increase in the relative size of audit committee to nomination committee are associated with lower audit fees at the conventional levels. These findings are supportive for the Swedish regulatory requirement of adopting audit committees in the Nasdaq OMX Stockholm-listed companies effective from 2009 and have implications for enhancing board- and audit committee effectiveness in the Swedish listed companies.
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Ali, Roziani. "The impact of governance characteristics and non-audit fees on audit pricing : evidence from UK listed companies." Thesis, University of Sheffield, 2014. http://etheses.whiterose.ac.uk/6663/.
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Федяй, А. Ю. "Організація збору аудиторських доказів як складова аудиту." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76812.
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У роботі досліджено сутність аудиторських доказів, джерела їх отримання, класифікація, систематизації процедур, які використовуються для збору аудиторських доказів, зв’язку між кількістю аудиторських доказів та аудиторськими ризиками. Основною метою цього дослідження є розробка моделі для визначення необхідної кількості доказів за наявних ризиків та моделі оцінки достатності аудиторських доказів.В работе исследована сущность аудиторских доказательств, источники их получения, классификация, систематизации процедур, которые используются для сбора аудиторских доказательств, связи между количеством аудиторских доказательств и аудиторскими рисками. Основной целью данного исследования является разработка модели для определения необходимого количества доказательств при существующих рисков и модели оценки достаточности аудиторских доказательств.
The master’s thesis focuses on the the nature of audit evidence, the sources of its receipt, classification, systematization of procedures used to collect audit evidence, the relationship between the amount of audit evidence and audit risks. The main aim of this research is to recommendations a model for determining the required amount of evidence for the risks involved and a model for assessing the adequacy of audit evidence.
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Vaz, Inês Margarida Rainho. "Os efeitos do género e as características individuais do auditor no julgamento da prova em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21068.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO papel da auditoria na credibilização do relato financeiro releva a importância da qualidade que deverá estar presente nos relatórios de auditoria. O relatório de auditoria resulta de um processo que envolve julgamentos profissionais produzidos pelo auditor, nomeadamente, em matérias relacionadas com a prova e a materialidade em auditoria. Este trabalho tem um duplo objetivo. Por um lado, analisar o efeito do sexo dos auditores no julgamento da prova em auditoria, e por outro, verificar se essa relação é mediada por características específicas do auditor. Dessas características foram incluídas o perfil de risco, o conhecimento, a capacidade de processar informação e a preferência pelos incentivos por parte do auditor. Tendo por base dados recolhidos através de um inquérito por questionário incidente sobre a população-alvo, foi obtida uma amostra de 17 auditores. As hipóteses foram testadas através do método do fuzz-set qualitative comparative analysis. Os resultados mostram que a influência do sexo na obtenção de prova em auditoria é mediada pelas características do auditor. Sendo que num cenário conservador, no qual são estabelecidas materialidades reduzidas, a presença da aversão ao risco e a ausência de indicadores de processamento de informação são duas das condições suficientes nos dois cenários possíveis indicados.
The audit's role in the credibilization of the financial reporting highlights the importance of the quality that should be present on audit reports. The audit report results from a process that involves professional judgements produced by the auditor, namely, the judgment relating to the audit evidence and quantification of materiality. This work has a double purpose. In one hand, analyze the effect of auditor's gender in the judgement of the audit evidence, on the other hand, verify if that relation should be measured by inherent characteristics of an auditor. Of those characteristics were included the auditor's risk profile, his knowledge, the way the auditor processes the information and his preference in the type of incentives. Relying on data recollected through in inquiry by questionnaire on the target population, a sample of 17 auditors was obtained. The hypothesis were tested by the method of fuzz-set qualitative comparative analysis. Results show the effect of gender in obtaining the audit evidence it is indeed influenced through the auditor's characteristics in study. Accordingly, in a conservative scenario, in which the reduced materialities are established, the presence of risk aversion and the absence of information processing indicators are two of the sufficient conditions given on both the scenarios presented.
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Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer orientation and process orientation as indicators of commercialization. Auditor independence and auditor competence as two main cornerstones of audit quality. The data were analyzed by multiple statistics test. Our finding indicates that all three indicators of commercialization of audit market have a positive relation with auditor independence and competence. We are thus concluding that commercialization of the audit market has a positive relation to audit quality. Also, we find that auditors in Big 4 and non-Big 4 audit farm are not much difference. This may be because the Big 4 in the Chinese market do not have the same dominance as in the Western market.
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Jamil, Nurul Nazlia. "The effects of politically connected audit committees on audit fee and audit process : evidence in Malaysia." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-effects-of-politically-connected-audit-committees-on-audit-fee-and-audit-process-evidence-in-malaysia(15096026-5152-49e5-97fe-7ef52cafd8fb).html.
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This study aims to contribute to an understanding of politically connected audit committees on audit fees and the audit process in an emerging market, using the case of Malaysia. Malaysia offers an interesting and important setting as Malaysian companies are highly concentrated and politically sensitive. In particular, the study seeks to: (i) examine the level of political connections represented in the audit committees associated with the level of audit fees incurred by Malaysian public listed companies; and (ii) examine whether politically connected audit committees have an impact on the audit process. Currently, there is scant evidence on the influence of politically connected audit committees on audit fees and the audit process. The study draws upon agency and resource dependence theories, which suggest that politically connected audit committees serve two important functions: monitoring on behalf of the shareholders, and providing resources to the companies. For the purpose of this study, a mixed method approach (archival data analysis and interviews) has been adopted. Four hypotheses are tested: (1) There is a positive relationship between the proportion of audit committee members who are senior government officers (SGO) and audit fees; (2) There is a positive relationship between the proportions of audit committee members who are politicians and audit fees; (3) There is a positive relationship between the percentage of government shares and audit fees; and (4) There is a positive relationship between audit committee characteristics (independence, size, meeting and financial expertise) and audit fees. In addition, the knowledge obtained from the interviews with Big 4 auditors and members of audit committees from the selected companies provide further insights on the influence of political connections on the audit process. The results of the study indicate that politically connected audit committees (identified by members who are either senior government officers or politicians) have a significant association with the incidence of higher audit fees. This suggests that politically connected audit committees are able to capitalise on their connections to influence companies and create direct demand for the auditors to increase their audit effort, as measured by audit fees. Contrary to expectations, this study did not find a significant relationship between government shares and audit fees. This result may be explained by the fact that government shares are managed by a variety of institutions on behalf of the government, and differences in the objectives and characteristics of the institutions that administer the shares can weaken the demand for higher efforts from auditors. An in-depth analysis of the interviews further reveals that political connections do affect the audit process. It appears that the existence of political connections leads to an increase in audit work such in a variety of ways, such as auditor-client negotiations, private meetings with audit committees and re-engineering the scope and planning of the actual audit work. One of the issues that emerges from these findings is that companies highly value political connections to obtain external resources given the uncertainties in the business environment. Also, the findings highlight the need for stronger corporate governance to mitigate the higher inherent audit risks in politically connected companies.
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Guo, Yunyan. "Mandatory Audit Engagement Partner Signature, Audit Quality and Market Perception: Evidence from UK." Thesis, The University of Arizona, 2012. http://hdl.handle.net/10150/243960.
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U.S. standard setters are considering mandating individual audit engagement partners to sign their name on the audit opinion, in the hope that such a mandate would help investors and improve audit quality. However, it is unclear whether such a mandate would improve audit quality without an increase in audit partner’s legal liability and how the market would react to such a mandate. In this paper, we examine both market perception and audit quality effects of mandatory audit partner signature in the United Kingdom, a country has similar legal and accounting environment as U.S. with no tradition of partner signatures. By comparing multiple measures of audit quality prior and after the adoption of mandatory audit partner signature, we are unable to detect any material change in audit quality. Also, there is no evidence showing that the market reacts positively to the policy change.
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Lam, Kevin Chee-keung. "Risk adjusted audit pricing, theory and empirical evidence." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp02/NQ33908.pdf.
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Alexeyeva, Irina. "Effect of different economic conditions on audit and non-audit fees: Evidence from Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56521.
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Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. Another determinant, the non-audit fee, has been intensively debated in the literature. The reason for this is that the audit and non-audit fees are not correlated in the way many researchers have expected. Namely, the vast majority of research has reported a positive association between two services. Many explanations for the phenomenon have been set forward. However, real reasons for such association remain unclear and the consensus between researchers is lacking. The study of the correlation between the two types of expenditures in the Swedish audit environment during a long time period may shed some light on this complex phenomenon. Some evidence suggest that an economic downturn can affect the relationship between audit and non-audit fees and their ratios. Therefore, the recent financial crisis provides an excellent opportunity to examine a possible relationship. Using the data from Middle Cap and Small Cap Swedish companies, this study investigates the relationship between audit and non-audit fees and their ratios during three periods of different economic conditions: favorable 2006 -2007, economic downturn 2008-2009 and post crisis period 2010-2011. In this study I tested a number of hypotheses. Firstly, I investigated the suggestion that the relationship between audit and non-audit fees in Sweden, like in many other countries, is positive. Secondly, I tested the hypothesis that economic fluctuations affect this relationship. Thirdly, I explored my prediction that the economic downturn influences the ratios of audit and non-audit fees. I have shown that the relationship between audit and non-audit services is positive during the whole investigated period. According to these results, the relationship is not affected by different economic conditions. Furthermore, I have found out that the financial crisis affected the audit and non-audit fee ratios. The ratio of the audit fee increased during the crisis and continued to increase during the post-crisis period. The ratio of non-audit fee decreased in the same proportion.
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Carvalho, Tânia Margarida da Costa. "How can young audit firms survive and grow? Evidence for the Portuguese audit market." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/14198.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo pretende analisar como é que os novos auditores conseguem sobreviver e competir, com as empresas já instaladas no mercado. Para esse efeito, o estudo dirigiu-se aos auditores em detrimento do método seguido em estudos anteriores em que se analisa a relevância dada pelos clientes a certas características do auditor. Baseado em dados obtidos através de inquérito junto de 28 novos auditores que estão a exercer a profissão, os resultados mostram que a confiança dos clientes e stakeholders, confidencialidade dos dados, honorários, relações com a administração da empresa e o network de contactos são fundamentais para que o auditor possa competir. Por outro lado, os resultados evidenciam que na maior parte das situações não existe uma estratégia definida pelos novos auditores. Esta situação poderá explicar em parte as dificuldades em competir no mercado. No entanto, os resultados sugerem alguma importância a indicadores relacionados com uma estratégia de diferenciação, nomeadamente, a capacidade de oferecer vários serviços e de procurar atingir alguma singularidade nos serviços prestados. Por último, os auditores que exercem a sua actividade através de uma firma de auditoria revelam que o crescimento da actividade está de acordo com as expectativas iniciais.
This study aims to examine how the new auditors can survive and compete with companies already established in the market. To this end, the study addressed the auditors rather than the method used in previous studies in which we analyze the importance given by customers to certain characteristics of the auditor. Based on data obtained through survey of 28 auditors who are new to practice, the results show that the confidence of customers and stakeholders, data confidentiality, fees, relations with the company management and network of contacts that are critical to the auditor can compete. On the other hand, the results suggest that in most situations there is a strategy defined by the new auditors. This may partly explain the difficulties in competing in the market. However, the results suggest some important indicators related to a differentiation strategy, including the ability to offer various services and seek to achieve any uniqueness in the services provided. Finally, auditors who carry out their activity by an accounting firm revealed that the growth in activity is in line with initial expectations.
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Kitiwong, Weerapong. "Earnings management and audit quality : evidence from Southeast Asia." Thesis, University of York, 2014. http://etheses.whiterose.ac.uk/7007/.
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This thesis contributes quantitative and qualitative evidence from Southeast Asia to the literature on earnings management and audit quality. The association between earnings management and audit quality is investigated primarily by a new measure of audit quality and a new probit model. The new probit model tests the degree to which audit firms can be tolerant of earnings management at different levels of the artificial audit materiality. The tests of the probit model cover time-series data from 1992 to 2011 for 2,148 listed companies in Indonesia, Malaysia, the Philippines, Singapore and Thailand with a total of 20,757 firm-year observations. To extend the results of the probit model and to explore the stakeholders of audits’ perspectives on earnings management and audit quality, 16 semi-structured interviews with respondents from the audit firms, the listed companies, the regulators and the academic institute in Malaysia, Thailand and Singapore are also conducted. This thesis finds that the term earnings management is seen differently from its extant definition. In addition, this thesis provides evidence that the different roles in the process of an audit lead to different definitions and measures of audit quality; therefore, audit quality remains an imprecise measure. The evidence of this thesis also indicates that in the context of Southeast Asia, big firms have higher quality audits than non-big firms. This is likely to be because big firms are more concerned with their reputation and the serious consequences of an audit failure and big firms are perceived to have more resources. This thesis also explores whether long audit tenure impacts audit quality. The evidence on this suggests that audit partner rotation rather than audit firm rotation is being appointed by key stakeholders. Moreover, there is evidence that in comparison to audit firms from Singapore, those from Malaysia are more tolerant of earnings management whilst those from Indonesia, the Philippines and Thailand are less so. This thesis goes on to explore the possible impact of some national level factors such as the number of registrant audit firms, the use of non-English standards, corporate governance and type of legal system. From the probit model tests, it was found that non-English accounting standards and a limited number of registrant audit firms did not restrict audit quality, as perceived by some key stakeholders of audits.
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Fotoh, Lazarus Elad. "The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-55337.
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There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of students; first-year civilekonom students with/without an audit education background and, final-year civilekonom accounting students with/without an audit education background (n=137). The questionnaire covered topics on; auditors’ responsibilities, audit reliability, and decision usefulness.The results of the study indicate audit education partially (at α 0.05) had an impact in reducing the AEG on the responsibilities of auditors especially on issues related to; auditors’ responsibility in maintaining accounting records, management’s responsibility for preparing the annual financial statements and auditors’ judgment in selecting audit procedures. However, audit education had no impact on auditors’ responsibilities in detecting fraud, audit reliability and reliability of financial statements, and decision usefulness. Furthermore, the limited sample size, low response rate and use of convenience sampling may affect the generalizability of the results. Additionally, the Cronbach Alpha would have been more reliable if more participants were involved.This study concludes by calling on educational institutions in Sweden to update their accounting curriculum to encompass topics related to the nature, scope, and limitations of audits based on ISA and ABL. Moreover, this study recommends the audit profession and regulators to design and implement policies aimed at improving users understanding of the nature, scope, and limitations of an audit through audit education, refresher courses and other forms of audit-user communication. This study extends previous studies on the AEG by ascertaining the role of audit education in narrowing the AEG.
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Shchur, K. A. "Methodology for capital investments audit." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14064.
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Alsultan, Abdulaziz Sulaiman. "Audit quality, IPOs and earnings management : evidence from Saudi Arabia." Thesis, University of Portsmouth, 2017. https://researchportal.port.ac.uk/portal/en/theses/audit-quality-ipos-and-earnings-management(b8be2277-bdf9-4407-84e3-da4c410a8dfa).html.
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This research aims to examine earnings management practices in the Kingdom of Saudi Arabia. This research was conducted in response to the ban placed on Deloitte by the Capital Market Authority (CMA) from carrying out auditing work for listed firms in the Kingdom for two years, starting 1 June 2015. A large volume of published studies provide evidence that auditor size (Big 4) plays an essential role in constraining earnings management and providing high audit quality. However, banning one of the Big 4 raises a question about the role of these auditors in constraining engagement in earnings management in Saudi Arabia. It also raises a question of whether Deloitte’s clients managed earnings compared with companies audited by the rest of the Big 4 accounting firms. This research uses a sample of 85 non-financial firms for the period from 2004 to2014. This research finds that the Big 4 firms have a role in curbing earnings manage mentonly in income-decreasing activities. Moreover, this research finds that firms audited by Deloitte do not differ from those audited by the other Big 4 in terms of earnings management. CMA banned Deloitte from auditing any listed firms because of the collapse in 2012 of the Al-Mojil Group, which had gone public in 2008. Deloitte audited the pre-IPO year financial statements of Al-Mojil as well as the four years after the group went public, from 2008 to 2011. This dilemma raises doubts regarding the possibility of engagement in earnings management before going public and the audit quality in IPO firms in the Saudi context. Therefore, this research examines firms’ earnings management engagement before going public and audit quality in pre-IPO years. Based on a sample of 42 non-financial IPO firms for the period from 2005 to 2015, the findings of the current research confirm that the Saudi IPO firms did not engage in earnings management in the year before the IPO or the year of going public. Furthermore, the results of testing the role of the Big 4 in IPO firms show that the Big 4 firms are no deterrent to engagement in earnings management in pre-IPO years. This research finds that IPO firms audited by Deloitte did not engage in earnings management.
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Reed, Tracy Nelson. "The Effect of Process Accountability on the Evaluation of Audit Evidence: An Examination of the Audit Review Process." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/27564.
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This dissertation examines the effect of accountability and client risk on auditor efficiency and effectiveness during an audit review task. I considered two types of accountability. The first type is outcome accountability, which represents the type of accountability in the current audit review process. The second type of accountability is process accountability, which is not currently utilized in the audit review process. I also examined two levels of client risk (high and low) because client risk has been shown to impact efficiency and effectiveness of the audit review process. An internet-based experimental instrument was utilized for this study. Participants were practicing auditors.
Findings indicate that process accountability improved performance by exhibiting both an increase in identification of errors and a decrease in likelihood of agreement with the preparer. Findings also show that process accountability decreases efficiency by increasing overall time to complete the study and the amount of information reviewed. These results suggest that process accountability, the act of documenting the process used to perform a task, may reduce the chances of audit failure, making the reduction in efficiency acceptable.
I also find that participants in the process accountability and high risk groups may have experienced information overload. Both high client risk and process accountability have been shown to increase attention to information and time spent on a task. A decrease in errors identified by individuals in this group when compared to individuals in the process accountability and low risk group may indicate information overload. Also, attrition rates and followup responses from participants who did not complete the study indicate that information overload may have been an issue for participants in the process accountability/high risk group.Ph. D.
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Johansson, Åsa, and Teresé Stattin. "Footwear Impression as Forensic Evidence - Prevalence, Characteristics and Evidence Value." Thesis, Linköping University, Department of Mathematics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-11805.
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Den forensiska vetenskapen innefattar en mängd olika vetenskaper som tillämpas för att bistå och besvara frågor av intresse för rättsväsendet. Skoavtrycksjämförelser har använts sedan slutet av 1700-talet för att bistå i brottsutredningar. Genom att undersöka egenskaper hos ett skoavtryck kan en forensiker ge utredaren värdefull information om skon och ibland även om bäraren. I bästa fall är skoavtrycket så unikt att det kan individualiseras och identifieras till en specifik sko.
För att underlätta och förbättra den forensiska bevisvärderingen är det av stort intresse att statistiskt erhålla förekomsten av ett bevis. Genom att samla in data gällande sulmönster och sedan etablera en databas kan styrkan hos ett specifikt skoavtryck fastställas. I denna studie samlades 687 avtryck in slumpmässigt och lades in i ett visualiserat databasklassificeringssystem, SIMSALAPIM, varpå en statistisk utvärdering utfördes.
Resultatet i denna studie visar på att ett specifikt sulmönster generellt förekommer endast en gång i databasen, varför det kan sägas att ett skoavtryck tillför en viss styrka/värde som forensiskt bevis även om det inte besitter några individualiserande detaljer. Vidare, genom ytterliggare statistiska utvärderingar, kunde även ett samband mellan ålder och typ av sko ses.
The Forensic Science comprises a variety of sciences that are applied in order to assist and answer questions of interest to the legal system. Since the end of the 18th century footwear impression comparison has been applied to assist in crime investigations. By examining the characteristics of a footwear impression the forensic scientist may provide the investigator with valuable information about the footwear and sometimes even about the wearer. Ultimately, the footwear impression is so unique that it can be individualized and identified to a specific shoe.
In order to facilitate and improve the forensic evidence evaluation it is of great interest to statistically establish the prevalence of evidence. By collecting data of outsole patterns and then recording it in a database the strength of a specific footwear impression can be determined. In this survey 687 impressions were randomly collected and recorded in a visualised database classification system, SIMSALAPIM1, whereupon a statistical evaluation was performed.
The result of this survey indicates that a specific outsole pattern typically only occurs once in the database, wherefore it can be stated that any footwear impression provides some strength/value as forensic evidence even though there are no individual characteristics present. Moreover, through additional statistical evaluations, a relation between age and shoe type also was revealed.
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Dogan, Bozan Berivan, and Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.
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The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard. In order to investigate this issue, we have interviewed auditors to get their view of how they have implemented and applied KAM in the audit report. Our results show that auditors are skeptical in regards to the audit report being as entity-specific and transparent as IAASB expect it to be, since there exist an underlying fear of overstepping TCD.
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LIANG, SOPHIE LI. "SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K." Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/399745.
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Business Administration/AccountingPh.D.
I examine the spillover effects of the 2013 revision to the U.K. audit report standard, the International Standard on Auditing (ISA) 700 (UK and Ireland), from firms subject to the regulation (i.e., Premium companies listed on the London Stock Exchange (LSE)), to firms not subject to it (i.e., those listed on the Alternative Investment Market (AIM) of the LSE). The new regulation requires increased disclosures in three areas: audit risks, materiality and the scope of the audit. I hypothesize that application of the new rules to regulated clients will result in changes in audit styles and auditor mindsets that would be transferred to other (non-regulated) clients. If so, such effect of the new regulation on audit outcomes – specifically improvement in audit quality - for regulated clients will spill over to non-regulated clients. Because I expect the auditor to be the conduit for the spillover, I examine the difference in changes in audit quality for two groups: (1) AIM clients in audit offices that audit both Premium and AIM clients and (2) AIM clients in audit offices that audit only AIM clients. The results show that AIM firms in the first group (i.e., AIM clients of audit offices that also have Premium clients) experience lower absolute discretionary accruals, reduced propensity to have small positive earnings, and are more likely to receive a modified opinion under the new regulation. However, there is no change in audit quality for the AIM client firms of audit offices with only non-regulated (AIM) clients. These results are consistent with audit quality benefits spilling over from regulated clients to AIM clients, brought about by auditor-level changes. Further analyses indicate that the audit quality spillovers are more prominent for AIM clients with greater audit complexity, AIM clients of large audit offices, and London audit offices.
Temple University--Theses
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Abdel, Zaher Angie M. "Executive Characteristics and Going Concern Opinions." FIU Digital Commons, 2009. http://digitalcommons.fiu.edu/etd/93.
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Auditors have come under increased scrutiny over the past several years about the growing number of client failures without a warning in the form of a going-concern modified (GCM) audit opinion. Statement on Auditing Standards No. 59 requires auditors to evaluate whether substantial doubt exists on an audit client’s ability to continue as a going concern (AICPA 1988). My dissertation consists of three essays. For the three essays, I empirically investigate issues related to GCM audit opinions and executive characteristics. Specifically, I examine the impact of executive tenure and gender on the issuance of GCM audit opinions. In addition, my dissertation addresses two other unique issues. Given that the Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession, I provide evidence about auditors’ propensities to issue GCM audit opinions in the post-SOX period. Further, I also expand extant research in this area by using multiple outcomes and thus go beyond the traditional use of bankruptcy alone as a tool to evaluate auditors’ GCM opinion. The results indicate that, after controlling for other financial characteristics, GCM audit opinions are significantly more likely for firms that have CFOs with short tenure and/or for firms with a female CFO or CEO. However, when examining the association between executive characteristics and two types of reporting errors, the results vary with the type of reporting error. Overall, the results provide evidence that executive characteristics are associated with auditors' reporting decisions.
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Nehme, Rabih. "Dynamics of audit quality : behavioural approach and governance framework : UK evidence." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/9385/.
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The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate governance. The first empirical study assesses auditors' behaviour against audit firm factors (time deadline, time budget and performance evaluation). It also explains how behaviour may differ among experienced auditors and audit trainees. The results show that the majority of auditors commit dysfunctional behaviour but they try to avoid it in technical audit areas. The majority of auditors knowingly commit dysfunctional behaviour for the sake of better performance. It is noted that some of dysfunctional behaviour acts are due to a misperception of the concept of dysfunctional behaviour during an audit assignment. Auditors assume they are contributing to the benefit of an audit assignment while in fact they are committing dysfunctional behaviour. The second empirical model is constructed to assess the theoretical and statistical relationship between audit quality and clients' corporate governance characteristics. As for corporate governance mechanisms, the results show that audit quality has a significant positive relationship with board of directors' size and independence and a negative relationship with role duality. It can be concluded that within the British context, a bigger board of directors with diverse backgrounds leads to better audit quality. Also, more independent directors lead to better audit quality. For audit committee variables and their impact on audit quality, the results show that there is no significant statistical relationship between audit committee independence and size and audit quality; but there is a positive significant relationship between audit committee meetings and audit quality. This result gives an indicator that the more active audit committees in British companies, the better audit quality is achieved.
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Zakari, Mohamed A. B. "The sufficiency and appropriateness of audit evidence obtained by Libyan auditors." Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/6005/.
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Zábojníková, Gabriela. "The Audit Committee Characteristics and Firm Performance: Evidence from the UK." Dissertação, 2016. https://repositorio-aberto.up.pt/handle/10216/84439.
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Zábojníková, Gabriela. "The Audit Committee Characteristics and Firm Performance: Evidence from the UK." Master's thesis, 2016. https://repositorio-aberto.up.pt/handle/10216/84439.
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Lee, Shuo-Yen, and 李碩諺. "Auditor Characteristics and Audit Quality—Evidence from both Lead and Review Partners." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/y9twen.
Full textAbstract:
碩士元智大學
財務金融暨會計碩士班(會計學程)
107
This research aims to investigate the impact of industry specialist auditor and audit experience to audit quality for both lead and review CPA partners. Furthermore, I examine whether the change of lead and review partners will affect the audit quality. Using discretionary accruals as a proxy for audit quality, the empirical results show that both industry specialist and audit experience of the lead and review partners will affect the audit quality. The auditor tenure and CPA firm tenure are further controlled in the following examination, and the results show that the auditor’s experience is not significant for both lead and review partners, while industrial specialist is still significantly related to the audit quality. Finally, under the subsample of auditor changes within the same CPA firm, changes of both lead and review partners are not significantly related to the audit quality.
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LEE, Hsing-Ya, and 李興亞. "The Association between Characteristic of Audit Firms Size and Audit Quality－Evidence from China." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/96809462146125972038.
Full textAbstract:
碩士國立高雄應用科技大學
會計系
102
This study examines the association between characteristic of audit firm size and audit quality in China from 2006 to 2012.This study constructing audit firm size measured by the number of Offices, audit firm Revenues, and number of auditor. The empirical results reveal as the follows: (1) The number of Offices and auditor positively associated with audit quality proxied by going concern of audit report in China. (2) This study also finds that the number of Offices and auditor is positively association with audit quality in Shenzhen Stock Exchange. (3) In non-big 4 sample, we find that audit quality higher in Shenzhen Stock Exchange than Shanghai Stock Exchange. (4) This study does not find that the association between audit firm revenues and audit quality.
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Wen-ShanLee and 李汶珊. "The Association between Audit Committee Characteristics and Earnings Quality - Evidence from the Banking Industry." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/geb24c.
Full textAbstract:
碩士國立成功大學
財務金融研究所碩士在職專班
107
The article will take the banking industry from 2013 to 2017 as the research object to study and explore the association between the audit committee characteristics and earnings quality. Using discretionary component of loan loss provisions as earnings quality proxy variable, we find that audit committee is insignificant with earnings quality. Also, only the percentage of female in audit committee is positive with earnings quality, and other characteristics are insignificant. Furthermore, we find audit committee members with financial or accounting expertise is positive with upward earning management. Key words: Audit committee, proportion of women, proportion of financial or accounting experts, Earning quality
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Chou, Yi-Chen, and 周易成. "Audit Committees Characteristic and Auditor Independence - Evidence from China." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/56428665080320822382.
Full textAbstract:
碩士中國文化大學
會計學系
100
Audit Committee is a professional committee of the of the Board of Directors. The New York Stock Exchange and the Blue Ribbon Commission (the Blue Ribbon Committee, the BRC) is the ultimate rights and responsibilities of the Audit Committee for accountants, screening, evaluation, and competency or replaced, so the audit committee plays a very important role. In this study, based on past literature, the Chinese mainland A-share listed companies as samples to investigate the establishment of the Audit Committee and its characteristics, will affect the independence of the opinion of certified public accountants. The audit committee characteristics of this research to contain the size of the Audit Committee, the Audit Committee have financial expertise, as well as the number of shares held by members of the Audit Committee. The empirical results show that when the Chinese mainland A-share listed companies establish an audit committee and the smaller of the Audit Committee, the accounting profession a higher proportion of lower stake, accountants continue to operate doubts views of the enterprise shall be better able to resist management authorities the pressure to maintain issued a qualified opinion or repair a formal reservations independence.
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Jie-ChungHou and 侯介中. "Do Audit Committee\' Characteristics Enhance the Information Content of Earnings and Cash Flows? Taiwan Evidence." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/37z853.
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Chang, Chiahsiang, and 張嘉祥. "The Relationship between Audit Committees Characteristic and Earnings Management - Evidence from Hong Kong." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/33669594298394835408.
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碩士中國文化大學
會計學系
100
The main function of board is to monitor the audit process and internal control systems, to improve the quality of financial reporting. In this study, we used a sample of 788 listed companies in Hong Kong, and in accordance with the provisions of the Sarbanes-Oxley, the characteristics of the audit committee is divided into the size, professionalism, independence and the number of activities to explore the various characteristics of the audit committee on earnings management. The empirical results show that the larger the size of the audit committee will get greater the magnitude of the earnings management. It’s probably due to large size of the audit committee of efficiency compared to, it can not reach the effectiveness of the oversight of financial reporting. When members of the audit committee only with the lawyer, or member of the audit committee are independent directors can effectively suppress the magnitude of the earnings management. A member of the audit committee only with the ac-countant and the audit committee meeting frequency and earnings management asso-ciation, the empirical results are not significant.
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BI-SHIUANYANG and 楊弼琄. "The Association between the Contagion Effect of Low-quality Audits and Lead Auditors’ Characteristics-Evidence from Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/76gqzr.
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碩士國立成功大學
會計學系
107
This study examines the relation between the audit failure of lead auditors and his/her own characteristics. With the work experience of auditing, the lead auditors will learn a lot of knowledge, so they become moderately experienced or advance to be industry specialists. Thus, if the company is audited by these lead auditors, the audit quality of auditor report is high, and the contagion of low-quality audits is lower. I employ the sample of Taiwanese listed companies audited by Big 4 audit firms from 2003 to 2015. The results show that if lead auditors are moderately-experienced or have industry expertise, they can reduce the contagion effect of low-quality audits.
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Tseng, Chien-Hao, and 曾乾豪. "The Association between Audit Committee Characteristics and Audit Partners Characteristics." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/87892173069460498363.
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博士國立臺北大學
會計學系
102
This study examines the association between audit committee characteristics and audit partners characteristics. The auditors’ industry specialization, number of clients, tenure, and experience are used as measures of audit partners’ characteristics. This study finds that audit committee formation is associated with having the lead and concurring partners who are industry specialization and the number of clients audited by the lead partner. The results implicate that firms forming an audit committee prefer to have lead and concurring partners who are industry specialization and a lead partner who has audited a greater number of clients. In addition, audit committee formation is associated with the tenure and experience of the concurring partner. The results implicate that the firms forming an audit committee will choose concurring partners with longer tenure and more experience. Overall, firms that are forming an audit committee are more likely to choose partners with better audit quality. Furthermore, this study finds that the characteristics of an audit committee are associated with the number of clients audited by the lead partner. The results implicate that an audit committee that values higher characteristics would tend include a lead partner with a high number of clients. In addition, the characteristics of an audit committee are associated with the tenure of the concurring partner and the experience of the lead partner. The results implicate that an audit committee that values higher characteristics would tend to include a concurring partner with longer tenure and a more experienced lead partner. Overall, an audit committee that values higher characteristics is also more likely to have a partner with higher audit quality.
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Mentz, Marian. "An integrated audit evidence planning model to quantify the extent of audit evidence." Thesis, 2014. http://hdl.handle.net/10500/18477.
Full textAbstract:
Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement.
Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence.
The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit.
Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence.Auditing
D. Com. (Auditing)
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HUNG, YU-LING, and 洪玉玲. "Audit Partners’ Personal Characteristics and Audit Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/rua354.
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碩士國立高雄第一科技大學
會計資訊系碩士在職專班
106
This article investigates the impact of auditor characteristics, i.e., gender and age, on audit quality under the double-attestation system in Taiwan. Using financial restatements as the proxy for audit quality, we find that older auditors have more restatements. In addition, two signing auditors with different genders, combined with higher age gap (i.e., more than 5 years) are found to have less number of restatements compared with two signing auditors with the same gender and smaller age difference (less than 5 years). We further find that the advantages of age gap between two signing auditors are more pronounced in groups of 6-10 and 11-15 age gap, resulting in less financial restatements. In particular, there exists an inverted-U relationship between auditor age and number of restatements, showing that number of restatements increase to an extent but then decrease with the increase of auditor age.
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Chen, Yu-Jyun, and 陳育均. "The Relationship between Audit Committee Characteristics and Audit Fees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/yctbs7.
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碩士僑光科技大學
財務金融研究所
105
Using the ordinary least square regression, we examine the relation between audit committee characteristics and audit fees in firms listed in the Taiwan Stock Exchange and Over-The-Counter for the period 2006-2014. We use six audit committee characteristic measures: audit committee size, the percentage of financial expert members, and audit committee independence, frequency of meetings and whether the convener has expertise in accounting or finance and Female membership ratio. The empirical results show that the size of the audit committee, the percentage of members of the financial expert and the independence of the audit committee, the number of meetings and the expertise of the conference staff in terms of accounting or finance and the ratio of female members positively related to the audit fees. In addition, the empirical test results found that the percentage of accounting members audit committee and the expertise of the conference staff in terms of accounting are positively related to the audit fees.
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You, Ling-Yu, and 游姈妤. "The Effect of Audit Committee Characteristics on Audit Fees." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/28982392086307003400.
Full textAbstract:
碩士銘傳大學
會計學系碩士班
103
The Securities Exchange Law introduces independent directors and audit committee system in 2006 to strengthen corporate governance. The Securities and Futures Bureau of Taiwan further expand the scope of mandatory audit committee in 2013 and require all public companies should set audit committee no later than 2017. Since nearly 90% firms disclose audit fees due to convergence to IFRS and the regulatory bodies mandate audit committee in stages, therefore this study can examine the impact of audit committee characteristics(consisting of audit committee setting, audit committee size, audit committee meeting frequency, audit committee financial expertise, audit committee gender diversity ) on audit fees. This study selects all listed companies with complete audit and non-audit fees data during 2009-2013, including 7,983 observations. The empirical results find that audit committee setting, audit committee size, audit committee meeting frequency, audit committee with financial experts and female members all increase audit fees.
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Huang, Shin-Yi, and 黃馨儀. "Do Audit or Non-audit Services Matter?Evidence of Proprietorship Audit Firms In Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3q2jdr.
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碩士國立雲林科技大學
會計系
106
The purpose of this study is to examine the association between operating performance of audit firms and audit or non-audit services in different business areas during the pre-Tax Agent Act and post-Tax Agent periods.Empirical data are from the 1989-2015 Survey Report of Audit Firms in Taiwan published by the Financial Supervisory Committee, Executive Yuan. Total samples are divided into four business areas, including Northern, Central, Southern and Eastern regions. First, there is a significant positive correlation between audit services or non-audit services and operation performance in different business areas. Second, except for the Northern region, the operation performance during pre-Tax Agent Act is better than post-Tax Agent. Third, during pre-Tax Agent, except for the non-audit services in Eastern region, there is a significant positive correlation between audit or non-audit services and operation performance in other areas. Last, during post-Tax Agent, there is a significant positive correlation between audit or non-audit services and operation performance in the four business areas.
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Pei-Pei, Lee, and 李珮珮. "The Determinants of Audit Fees：Further Evidence from the Taiwan Audit Market." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/15189780660034368042.
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碩士東吳大學
會計學系
89
The main purpose of this study is to further research on audit fees in Taiwan audit market. Till now, studies on audit fees in Taiwan audit market are rarely few and related empirical results are discordant. Thus, we attempt to clarify the relationship between audit fees and the effect of accounting firms brand-name reputation by using up to date data and larger sample space. Our second purpose is to investigate the determinants of audit fees of the Taiwanese OTC companies. Our third purpose is to examine the phenomenon of auditor low-balling in Taiwan’s listed & OTC audit markets by the real audit fees data. Since audit fees are no mandatory disclosure requirement data under Taiwan’s environment, we collected audit fees data by the questionnaire. The major empirical results are summarized below: Firstly, taking Taiwan’s listed & OTC companies as our samples, we find that if we take the Big Five accounting firms that have the most sample companies as a group and use it as a dummy variable, brand-name reputation accounting firms can gain fee premium. There are the same results if we change the dummy variable to group Big Four, Big Three and Big One. On the other hand, if we take the Big Five accounting firms as separate dummy variables, only the Arthur Andersen and Price Waterhouse charge higher audit fees. Secondly, we find that the number of the categories of assurance service provided by auditor, rather the size of auditee, is the major determinant of the audit fees for the Taiwanese OTC companies. Based on our empirical results, the determinants of audit fees for the listed and OTC companies are different due to the underlying difference between these two companies. Thirdly, we take initial audit engagement and IPO companies as experimental variables added into the audit fee model on all sample companies and find no empirical evidence of low-balling on Taiwan audit markets.
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Liao, Yi-Fang, and 廖義芳. "Audit Market Competition, Auditor Size and Audit Quality: Evidence from China." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/zqyk2p.
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博士國立彰化師範大學
財務金融技術學系
107
The Big 5 accounting firms in Taiwan have a highly concentrated appearance in the audit market, while China has a relatively competitive situation. The research in this paper examines the correlation between audit scale and audit quality based on the empirical evidence of the Chinese audit market. Study the demand relationship between accounts and customers in the highly competitive audit market according to the size of the market from audit scale, audit quality and the judgment of market concentration. Furthermore, whether the size of the accounting firm will affect audit quality is clearly worth exploring and research, which is the most important research topic in this paper.
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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.
Full textAbstract:
碩士國立政治大學
會計學系
106
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 positive effects on both the quantity and quality of KAMs. In further examinations, the results are as follows. Firstly, tenure has positive effects on KAMs when the auditors are partner-level industry specialist. Secondly, industry experts at both firm- and partner-levels have stronger positive effects on KAMs then industry experts at firm-level alone. Lastly, auditors’ capacity allows them to present KAMs more concisely.
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Yi-ChengTsai and 蔡煜程. "Audit Committee Characteristics and Fee Discounting for Initial Audit Engagements." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9372m3.
Full textAbstract:
碩士國立成功大學
會計學系
106
This paper examines whether fee discounting for initial audit engagements still exists in Taiwan and how characteristics of audit committees smooth down effects of low-balling. As a result of high passing rate in obtaining accountant licenses and the policy of cancelling the audit fee floor, it has been popular that accountants tend to adopt strategies of low-balling for establishing the long-term relationship with clients in Taiwan for a long time. However, they may neglect required works or reach a compromise with the management if they don’t charge sufficient fees. Therefore, it can lead to issues of impairing independences and audit quality. On the other hand, audit committees play key roles in maintaining the corporate governance. Their works involve the selection and compensation of accountants as well. If audit committees are more effective, they should be devoted to achieving goals of overseeing quality of financial reporting or internal control more likely. As a result, they may decide a higher level of audit fees because they also rely on external auditors’ assistance. The sample comprises all publicly-traded companies ranging between 2003 and 2016 in Taiwan Stock Exchange. Running regressions with different types of changes, we find that fee discounting for initial audit engagements still exists in Taiwan so far. Consistent with the hypothesis, we also prove the relations that effects of fee discounting will be smoothed down if the ratio of expertise in finance or accounting is high in audit committees. However, this finding is certified only in the group of high audit fees. As expected, we find evidence in the association between characteristics of audit committees and effects of fee discounting.
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Peng, Shu-Fen, and 彭淑芳. "Association between Auditor Efficiency and Audit Fee : Evidence from Initial Audit Engagements." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/21883795705817889851.
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碩士中原大學
會計研究所
96
The practice of discounting on initial audit fee commonly raises public’s concerns, but such a condition has not been found in prior literatures. Simon and Francis (1988) shows that audit fees are often discounted in the first three years’ engagement. For Taiwan, previous studies related to audit fees in the audit market mostly collect their data through questionnaire surveys, which causes a lot of research limitations. As the Taiwan authority requires that from 2002, listed companies under certain conditions are obliged to disclose their audit fees in the annual report, investors are enabled to assess whether the non-audit services provided by auditors have impaired their independence, and this paper is also motivated to explore the related issues on audit fees. In addition, the daily fierce competition in the audit market interests the author to explore further into the relationship between initial audit pricing and auditor efficiency among CPA firms and study whether the practice of discounting on initial audit fee also exists in Taiwan audit market. The findings show as follows: (1) Initial audit fee discounting is practiced in Taiwan listed companies and with an average range of 18.97 percent. (2) As to the regression model of overall audit fee discounting, technical efficiency is the most important determinant of audit fee discounting, and the technical efficiency variable can explicitly indicates the relationship between initial audit efficiency and audit fee pricing. As the empirical results show, the advantages and disadvantages of an accounting firms’ own cost and the discount range of audit fees have significant positive correlation. (3) As to the independent variable CHGEXP2, a 20 percent market-share of CPA firm (CHGEXP2a) is treated as the classification standard of industry specialist and a sensitivity analysis is performed. As the results show, a regression model that classifies industry specialists by finding CPA firms who have a market share over 20 percent is more statistically meaningful.
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Carvalho, André Ricardo Marques. "Key audit matters' disclosure impact on investors' reactions, audit quality and audit fees: evidence from Europe." Master's thesis, 2021. http://hdl.handle.net/10071/24128.
Full textAbstract:
Throughout the years, the need for more relevant information led standard setters to reform the audit reporting model and, consequently, to introduce key audit matters' (KAM) disclosure. In this study, I investigate whether this additional disclosure has an impact on investors' reactions, audit quality, and audit fees.
In order to achieve this, my sample includes data from listed companies from the main stock market indices of each European Union's country, from the two years after the transposition date of the requirements of Regulation nº. 537/2014 to the national legislation of each state member.
To study KAM's disclosure effect on investors' reactions I use the association studies, the price model and return model, and an event study, the CAR model. For the audit quality's study, I use as proxy the discretionary accruals, while for audit fees I used the natural logarithm of audit fees.
The results reveal that KAM's disclosure has no impact on investors’ reactions, audit quality and audit fees. The results find for investors' reactions might result of investors already be aware of the risks disclosed in KAM or because they believe that the auditor performed the necessary work to mitigate the disclosed risks. Audit quality' results may be driven from a lack of impact in the time resources and audit effort needed, while the results for audit fees might result of auditors absorbing any additional time or audit effort related to KAM's disclosure.Ao longo dos anos, a necessidade por informação mais relevante fez com que os reguladores atualizassem o modelo de reporte de auditoria, e como resultado introduzissem a comunicação de matérias relevantes de auditoria (MRA). Neste estudo, investigo se esta comunicação tem impacto nas reações do investidor, na qualidade de auditoria, e nos honorários de auditoria. Para isso, a minha amostra inclui dados de empresas cotadas dos principais índices bolsistas de cada país da União Europeia, dos dois anos após a data da transposição do Regulamento n.º 537/2014 para a legislação nacional de cada estado membro. Para estudar o impacto da comunicação das MRA nas reações dos investidores utilizo estudos de associação, "price model" e "return model", e um estudo de evento, o "CAR model". Para o estudo da qualidade de auditoria, utilizo os acréscimos discricionários, e para o estudo dos honorários de auditoria utilizo o logaritmo dos honorários de auditoria. Os resultados mostram que a comunicação da MRA não tem impacto nas reações dos investidores, na qualidade de auditoria e nos honorários de auditoria. Os resultados para as reações dos investidores podem advir de os investidores já estarem informados dos riscos incluídos na KAM ou porque acreditam que os auditores realizaram o trabalho necessários para os mitigar. Os resultados para a qualidade de auditoria podem resultar da ausência de impacto no tempo e esforço de auditoria necessários, enquanto que os resultados dos honorários de auditoria podem derivar de os auditores absorverem qualquer tempo e esforço de auditoria adicional.
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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.
Full textAbstract:
碩士靜宜大學
會計學系
100
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 Relationship of the audit quality, firm industry specialization, audit fees, auditor tenure, firm size, accountant sex, accountants seniority and the tenure of accounting office. In this study, we add the factors of earnings smoothing and discretionary accruals as a proxy for audit quality in order to understand what accounting firm factors that may affect audit quality. The results show that the accountants audit by industry experts, the higher the audit fee, the firm the larger the acc- ountants the longer term, the longer the years of Certified Public Accountants and firm the longer term will make better quality for the audit of the financial statements, only accountants gender was not consistent with previous literature suggested.
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Chen, Wei-Jhong, and 陳椲中. "The Relationship among Audit Fees, Audit Committee Characteristics and Corporate Governance." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/8jdfdu.
Full textAbstract:
碩士國立高雄應用科技大學
會計系
102
The purpose of this study is to investigate whether corporate governance mechanism, Audit Committee and Audit Committee’s activism have a positive influence on audit fees. The empirical results show that the firms with hinge overall corporate governance index score (or without Audit Committee) will pay lower audit fee than the firms with low overall corporate governance index score (or with Audit committee). Besides, the characteristics of Audit Committee (such as independence, number of member, professionalism, and activism) are positively associated with audit fees charged by auditors, which implies that in order to obtain a better quality of financial reporting, Audit Committee is more likely to appoint auditors with higher audit quality and pay higher audit fees.
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Tsai, Yun-Jung, and 蔡昀蓉. "Audit Committee Characteristics and earnings management." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/87556933683563260399.
Full textAbstract:
碩士中國文化大學
會計研究所
97
Establishing functional committees such as audit committee…etc is an important development orientation of corporate governance in the world. The audit committee system is also a future trend and universal goal in our country. Some of the provisions of Securities and Exchange law took effect since January 1, 2007, focusing on the in-troduction of independent directors and audit committee, want to replace supervisors with sound audit committee. An audit committee typically charged with oversight of financial reporting and audit process, Securities and Exchange law article 14-4 requires an audit committee is composed of all independent directors, at least three members and one of which a accounting and financial expert. This study examines whether audit committee expertise and independence are related to earnings management by the firm. We examine 51 publicly-held audit committee samples in 2008, based on market observation post system and Taiwan Economic Journal (TEJ) database, and anticipate getting information relating to discretionary accruals, audit committee characteristics, and control variable. We find that earnings management (discretionary accruals) is negatively associated with the percentage of financial and accounting expertise on audit committee, and with independence (the percentage of independent directors on audit committee). But CPA is significantly not concerned with earnings management.
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Hsiao-TzuChang and 張筱慈. "Auditor Industry Expertise, Legal Environment, and Audit Pricing：Further Evidence from China Audit Market." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/32298748406052717586.
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碩士國立成功大學
會計學系碩博士班
100
This paper examines the audit pricing of national and city audit specialization in China at both firm and partner level. In particular, we investigate the influence of local province’s legal strength on the audit pricing of audit specialization. Using 3,266 firm-year observations post financial crisis, we find that specialized audit firms and auditors at city level and at national and city level jointly are associated with higher audit fees, controlling for other determinants of audit fees. Further, the audit fee premiums for specialized audit firms increase with the legal strictness of different provinces. However, legal strength does not have significant effect on the audit fee premiums for specialized individual auditors. Overall, our findings suggest that although specialized audit firms and individual auditors charge for higher audit fees, they may have differential attitude toward the variation in litigation risk.
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Ying-ChiHuang and 黃盈綺. "Audit Pricing and Market Pricing Strategy in Initial Audit Engagements: Evidence from Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/rrr573.
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Liu, Yen-Hsiu, and 劉晏秀. "The relation between board characteristics and audit/non-audit fees in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/35350739288988594545.
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碩士國立政治大學
會計研究所
92
To reduce the agency problem between management and capital suppliers, the business should design an effective corporate structure to reduce agency cost, including hiring outside board members and/or the establishment of an audit committee. The board members with higher independence and expertise will ask the auditors to put in more audit time to reduce information asymmetry. And they will expect to lessen the auditor’s economic dependency on the management by restricting non-audit services the company will purchase from the independent auditor firm. Most researches recently focus on the relation between characteristic of the board and business operation results. This research attempted to examine the relation between board characteristics and audit/non-audit fees paid to the independent auditors. This study found there’s no significant relation between board independence and audit fees or non-audit fees, but a negative relation existed between the board expertise and non-audit fees. Opposite to the conclusion of Carcello et al. (2000), this result indicated that the effect of board expertise on fees is greater than that of board independence. It could be due to the initial development of corporate governance in Taiwan. Most companies hire outside board members and set up an audit committee just to meet the regulation stipulated by law. On the other hand, the greater expertise a board processes, the less non-audit fee it will pay to the auditor in order to reduce the economic dependency of the auditor on the management.
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-chu, Hsiu, and 陳秀珠. "Audit Quality Investigation : Evidence from the Rebar Group." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/28246363668843250069.
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碩士逢甲大學
會計所
96
Since financial scandals world-wide spread out, for example, Enron collapse (USA) and Rebar Group bankruptcy (Taiwan), the audit quality has been open to discussion dynamically. Therefore, this study aimed to investigate what causes poor audit quality by means of a questionnaire survey. The industrial specialists and auditors were required to assess each question derived from Rebar Group case reading. Evidence suggests that the respondents have consent to the use of “modified financial statement insurance approach” rather then “auditor rotation approach” and “financial statement insurance approach” for audit quality improvement. Also, the relatively low audit fees are recognized by both parties and the fee is considered to be determined by audit working hour. However, there is less agreement on the level of audit fee increase between financial managers and auditors.
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Yueh-TingChung and 鍾岳庭. "Auditor Power and Audit Quality: Evidence from China." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/g787eb.
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碩士國立成功大學
會計學系
106
In this dissertation, the relationship between auditor power and audit quality is examined. In addition, in order to verify the channel that a powerful auditor can provide higher audit quality, we apply client importance to classify clients into big clients and small clients. There are two primary reasons that cause a powerful auditor to provide higher audit quality. First, powerful auditors might care about their reputation more sincerely than their less powerful peers. Second, because a powerful auditor has more resources, he/she can do audit work more diligently and completely. Our regression results show that audit partner power can enhance audit quality. The positive impact of power on audit quality is more pronounced for small clients, supporting the resource perspective.