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Dissertations / Theses on the topic 'Independent Audit'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Best, Peter J. "Machine-independent audit trail analysis." Thesis, Queensland University of Technology, 1994.

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2

Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.

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Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more

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3

Guliyeva, Laman <1998&gt. "INDEPENDENT AUDIT SYSTEM AND ITS EFFECTS TO BUSINESS: THE COMPARISON INDEPENDENT AUDIT SYSTEM BETWEEN AZERBAIJAN AND TURKEY." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19951.

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The economic growth of countries is undoubtedly based on capital accumulation and the increase in productivity that this requires. With the globalization process, international cooperation and capital flows have assumed an effective function in the economic development of countries. Both the production process, the commercial process, and the capital movements require a properly functioning legal system and a transparent business environment in which international accounting and auditing standards are effectively applied. Moreover, the concepts of control and significant influence come to the

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4

Elshendidy, T., Mohamed K. A. Eldaly, and M. Abdel-Kader. "Independent oversight of the auditing profession: A review of the literature." Willy Online Library, 2021. http://hdl.handle.net/10454/18384.

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Yes<br>This paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibili

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5

Kosmala, Maclullich Katarzyna. "The impact of non-audit services and audit process standardisation on independent audit judgement and fraud recognition." Thesis, University of Edinburgh, 2001. http://hdl.handle.net/1842/22387.

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The study addresses issues of audit independence, in particular behavioural and ethical aspects of individual judgement and decision-making in external auditing. The study examines how the auditor's sensitivity to the possibility of fraud, to management representations, and to management services opportunities impacts upon individual audit judgement embedded in a structured audit environment. A phenomenon of management services opportunism is perceived as a form of power exertion by the client over the auditor's judgement and his/her recognition of material fraud. Further, auditing is perceive

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6

Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan

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Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan

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8

Lax, Catarina, and Anneli Eklund. "Nya direktiv för små aktiebolag? : - ett ägarperspektiv." Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-392.

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<p>Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.</p><p>Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionspl

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9

Modisagae, Thapelo. "The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41829.

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The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless of the size of the financial institutions. Despite the compliance AML efforts undertaken by various institutions, AML compliance appears to be a daunting challenge, the question posed by this research is whether there is a need for independent anti-money laundering (AML) compliance reviews, given the invasive nature of money laundering in financial institutions. Secondly, the r

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10

Silva, Simone Povia. "Auditoria independente no Brasil: evolução de 1997 a 2008 e fatores que podem influenciar a escolha de um auditor pela empresa auditada." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13102010-191828/.

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As informações contábeis são de grande importância para o equilíbrio do relacionamento entre os stakeholders, sendo direcionadoras para a alocação de seus recursos. A auditoria independente, nesse contexto, surge como um importante mecanismo que contribui para proporcionar confiabilidade a essas informações, reduzindo o conflito de agência inerente a esse relacionamento, ao expressar uma opinião sobre a adequação das demonstrações contábeis às praticas de contabilidade. Diversas são as empresas de auditoria independente cadastradas na Comissão de Valores Mobiliários para realizar tais trabalho

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FREITAS, Aline Rúbia Ferraz de. "Fatores de governança corporativa e de estrutura de propriedade e suas influências nos honorários da auditoria independente." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18444.

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Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2017-03-28T18:56:41Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação versão final - corrigida - biblioteca.pdf: 1221712 bytes, checksum: b2f58c09c11987847061e8feca60f1b8 (MD5)<br>Made available in DSpace on 2017-03-28T18:56:41Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação versão final - corrigida - biblioteca.pdf: 1221712 bytes, checksum: b2f58c09c11987847061e8feca60f1b8 (MD5) Previous issue date: 2016-08

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Uchida, Inácio Mitsuo. "Um estudo sobre as possíveis causas do cancelamento de registro das empresas nacionais de auditoria independente na Comissão de Valores Imobiliários CVM." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1429.

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Made available in DSpace on 2016-04-25T18:39:33Z (GMT). No. of bitstreams: 1 Inacio Mitsuo Uchida.pdf: 3081805 bytes, checksum: 0f34c3bd8af5c744a5e4813b6a675b1f (MD5) Previous issue date: 2010-10-21<br>This study seeks to answer the following question problem: what makes independent auditing companies cancel the registration with the CVM? It seeks to present a contribution to understanding the possible causes of the cancellation of auditors registration, considering the quantitative data of auditors canceled, researching the environment of accounting and auditing in Brazil, and the work of i

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Le, Thi Thu Huong. "Účetnictví a audit ve Vietnamu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81860.

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This thesis describes the accounting's and auditing's systems in Vietnam. The Vietnamese regulations and legilations are particularly emphased in great details as the important components of the accounting and auditing systems. On the other hand, it, also, focuses on the financial statements for the business and its audit as well as the struture of equity and types of investments for allied companies.

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Moraes, Ian Monteiro de. "Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4361.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira

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Duker, John, and Jonas Söderberg. "Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-6381.

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Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster. Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser. Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en k

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Tarabay, Charbel. "L'impact de l'audit interne sur les performances des PME." Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0316.

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L’objectif de ce travail de recherche consiste à déterminer l’impact du comité d’audit sur la performance financière des PME libanaises. Ceci dit que l’objectif consiste aussi à étudier l’influence du système de gouvernance sur l’indépendance du comité d’audit. Les variables mobilisées sont relatives aux caractéristiques du conseil d’administration et du comité d’audit. A cela s’ajoute, trois déterminants qui sont relatifs à l’indépendance du comité d’audit, la structure du conseil d’administration et l’impact du système dual. A titre indicatif la rentabilité des PME est relatée notamment à pa

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17

Sharmin, Samia. "The impact of built environment on children independent mobility: A comparative analysis between discretionary and nondiscretionary activities." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/201388/1/Samia_Sharmin_Thesis.pdf.

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This research examines the effects of topological (e.g., street configuration) and geographic (e.g., land use, building height) features of the built environment (BE) on children independent mobility (CIM) to discretionary (e.g., park, shop) and nondiscretionary (e.g., school) destinations. Using travel data collected through travel diary and route mapping, and BE data of comparable routes collected through virtual BE audit, a wide range of promoters and barriers of CIM were identified. The findings highlight that, to design children-friendly environment and maximise CIM, geographic features n

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18

Silva, Elton Roberto da. "The challenges faced by the external audit industry in Brazil: an exploratory study." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14957.

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Submitted by Elton Silva (auditorelton@gmail.com) on 2015-11-30T15:47:48Z No. of bitstreams: 1 Elton Silva - CIM - FGV Master's Thesis.pdf: 2530864 bytes, checksum: b7ceeaac7121e24817d4cae05555f481 (MD5)<br>Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2015-12-14T15:28:09Z (GMT) No. of bitstreams: 1 Elton Silva - CIM - FGV Master's Thesis.pdf: 2530864 bytes, checksum: b7ceeaac7121e24817d4cae05555f481 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-12-21T12:25:51Z (GMT) No. of bitstreams: 1 Elton Silva - CIM -

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Henriques, Vitor dos Santos. "Deveres e responsabilidades dos auditores independentes nas operações de incorporação entre conpanhias." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-12022014-141631/.

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O presente trabalho tem como objetivo estudar a atuação dos auditores independentes no contexto de uma operação de incorporação entre companhias abertas. Para tanto, abordaram-se os aspectos jurídicos e contábeis relevantes das operações de incorporação e, em seguida, procurou-se definir os deveres gerais e específicos aplicáveis aos auditores independentes e a responsabilidade civil em face das principais atividades desenvolvidas por tais agentes em operações dessa natureza, quais sejam, as atividades de auditoria das demonstrações financeiras e de avaliação da companhia incorporada.<br>The p

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20

Söderberg, Per, and Martin Schön. "I spårvattnet av revisionspliktens gränsvärden : En kvalitativ studie kring efterfrågan på revision, non-audit services och mot eventuella framtida EU-gränsvärden i Sverige." Thesis, Karlstads universitet, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-70994.

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Syftet med studien är att beskriva och analysera privata företag, som inte skulle omfattas av revisionsplikt enligt EU:s gränsvärden, och revisorernas inställning till revision och non-audit services [NAS]. Vidare analysera hur NAS påverkar förhållandet mellan revisorer och företag. Även få en bild av framtida inställning till revisionspliktens gränsvärden. Detta återkommer i slutsatsen för att bevisa att vi uppfyllt syftet. En kvalitativ komparativ design, utförd genom semi-strukturerade intervjuer har använts för att besvara dessa forskningsfrågorna. Denna studie är gjord på fem revisorer oc

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Antunes, Jeronimo. "Modelo de avaliação de risco de controle utilizando a lógica nebulosa." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29052006-143449/.

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A avaliação dos riscos de que o sistema de controle interno de uma entidade possa falhar na identificação, mensuração, registro e divulgação de eventos econômicos, que deverão ser refletidos nas demonstrações contábeis de uma entidade, constitui-se em significativo desafio para os auditores independentes. As metodologias de trabalho empregadas para tal finalidade, normalmente, utilizam como sustentáculo a lógica clássica, em que os elementos que compõem os fatores de riscos são avaliados de forma binária, qual seja, presume-se de modo algo simplista que tais fatores ou estão presentes, ou não

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Antunes, Jerônimo. "Contribuição ao estudo da avaliação de risco e controles internos na auditoria de demonstrações contábeis no Brasil." Universidade de São Paulo, 1998. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25012005-164416/.

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O risco de emitir uma opinião tecnicamente incorreta sobre demonstrações contábeis é a preocupação fundamental dos auditores independentes no Brasil e no mundo. Para cercar-se de condições que lhes assegurem um julgamento confiável e adequado sobre o objeto de seus trabalhos, os auditores independentes aplicam diversos procedimentos técnicos, em busca de evidências claras, precisas e suficientes. Dentre tais procedimentos, destaca-se, pela relevância, o estudo, conhecimento e avaliação dos procedimentos de controle interno da empresa auditada. Os procedimentos empregados pelos auditor

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23

Andersson, Carolina, and Larsson Marie Valtersson. "Oberoendeideologin utifrån två perspektiv : en kvalitativ studie av uppfattningar mellan revisorer och klienter." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14990.

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Revisorns oberoende är en ständigt omdiskuterad fråga och ämnet verkar aldrig gå ur tiden, detta då massmedia ständigt florerar med spekulationer om jävsituationer mellan företag och revisorer. Syftet med denna studie är att skapa förståelse för hur revisorer och dess klienter resonerar kring oberoende och beroende. För att studera denna komplexa fråga har vi genomfört elva personliga intervjuer, fem intervjuer med auktoriserade eller godkända revisorer och sex intervjuer med revisionsklienter. I studien har vi analyserat hur revisorer och klienter resonerar kring revisorns oberoende samt vad

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Булат, Г. В., Г. В. Булат та G. Bulat. "Організаційно-методичне забезпечення обліку і аудиту оборотних активів (на прикладі автотранспортних підприємств)". Diss., Одеський національний економічний університет, 2013. http://dspace.oneu.edu.ua/jspui/handle/123456789/3959.

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Дисертацію присвячено обґрунтуванню теоретичних та практичних положень щодо удосконалення обліку та внутрішнього аудиту оборотних активів на автотранспортних підприємствах. У роботі уточнено поняття оборотних активів, класифікація та документальне оформлення їх обліку. Удосконалено форму бухгалтерського балансу, з точки зору відображення в ньому оборотних активів, як основного джерела для проведення аналізу фінансового-господарської діяльності автотранспортних підприємств та прийняття ефективних управлінських рішень. Розроблено організаційну структуру внутрішнього аудиту на автотранспортних

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Campelo, Aldeir de Lima. "As responsabilidades legais dos auditores independentes no Brasil e seu monitoramento perante os órgãos reguladores." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1762.

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Made available in DSpace on 2016-04-25T18:40:43Z (GMT). No. of bitstreams: 1 Aldeir de Lima Campelo.pdf: 995111 bytes, checksum: c7cf8c7b0fda9f1cdf4b7c92b2226ab4 (MD5) Previous issue date: 2010-04-26<br>The independent audit activity can exclusively be performed by accountants who conduct the investigation of the financial statements of listed companies, as well as large companies, as defined by article 3º of Law 11.638/2007, even if such large companies are not listed. In order to exercise such activity the accountants are required to be registered in the Brazilian Securities and Exchange C

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Faria, Maria Isabel Homem Leal de. "A comissão de auditoria no governo das sociedades: o caso das sociedades cotadas em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2009. http://hdl.handle.net/10400.5/1147.

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Mestrado em Gestão/MBA<br>O governo das sociedades e a sua importância para o bom funcionamento e a integridade dos mercados de capitais têm vindo a ser assumidos como uma temática central no mundo dos negócios. A comissão de auditoria constitui uma peça central no governo das sociedades e as suas atribuições e responsabilidades têm-se vindo a ampliar e a aprofundar sucessivamente. Neste estudo, tendo como principal suporte a teoria da agência, investigam-se factores associados à constituição voluntária de comissões de auditoria em Portugal, país inserido num contexto europeu continental - ond

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Wisnik, Melissa Tuxen. "Relação entre a natureza dos principais assuntos de auditoria apresentados nos relatórios de auditoria independente, setores de atuação e países." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24209.

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Submitted by Melisssa Tuxen Wisnik (melissa.wisnik@br.pwc.com) on 2018-06-26T22:46:49Z No. of bitstreams: 1 PrincipaisAssuntosAuditoria_SegmentoPaises(FINAL).pdf: 3490450 bytes, checksum: 2f2181d0c5802eb6d15f6b983013bf63 (MD5)<br>Rejected by Simone de Andrade Lopes Pires (simone.lopes@fgv.br), reason: Boa Tarde Melissa, Falta apenas arrumar o nome da escola: FUNDAÇÃO GETULIO VARGAS , não tem acento no "U". Por favor, faço o acerto e submeta novamente na biblioteca digital. Atenciosamente, Simone on 2018-06-28T16:04:04Z (GMT)<br>Submitted by Melisssa Tuxen Wisnik (melissa.wisnik@b

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

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

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Mitianoudis, Nikolaos. "Audio source separation using independent component analysis." Thesis, Queen Mary, University of London, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.406171.

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Luccas, Rudah Giasson. "Desvendando a opinião da auditoria independente: o resultado da auditoria." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08092015-153116/.

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A presente pesquisa objetiva analisar as teorias acerca do processo de auditoria e sua relação com a opinião expressa no relatório de auditoria. A associação estudada se diferencia de outros estudos no arcabouço teórico de auditoria, tanto no cenário nacional, quanto no cenário internacional, ao detectar a opinião esperada frente à qualidade da contabilidade da empresa e à qualidade vinculada à firma de auditoria, em métricas ex ante ao relatório da auditoria. O arcabouço teórico, base para esta pesquisa, é a teoria dos custos contratuais. O estudo detectou e explorou nos principais periódicos

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Vogel, Marcus, and Fredrik Johansson. "Kristider - Revisorns arbetsuppgifter : En studie om revisorernas arbetsuppgifter i krissituationer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26551.

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En revisor ska utifrån ett opartiskt och självständigt förhållningssätt granska ett företags redovisning. Uppdraget som revisorn genomför ska enligt gällande lagar genomföras helt oberoende. Det innebär att revisionen inte ska påverkas av yttre omständigheter eller personliga agendor. Under pandemin som pågår har revisorerna en viktig samhällsfunktion. Dels ur ett granskande perspektiv, men även andra uppdrag som exempelvis rådgivning fyller en viktig funktion i dagsläget. Revisorns arbetsuppgifter handlar till stor del om att skapa goda och hållbara kundrelationer. Anledningen till det är att

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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

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Hsu, Kevin. "The Impact of Independence-Related AAERs on the Provision of Non-Audit Services." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2004.

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This study examines the differences in the provision of non-audit services (NAS) for audit offices that receive SEC Accounting and Auditing Enforcement Releases (AAERs). While prior research examines the links between the provision of non-audit services and impaired auditor independence, less attention has been paid to the contagion effects of independence violations. However, I do not find any evidence of a significant difference in the amount of NAS provided by offices that receive an independence-related AAER, relative to offices that receive other auditor-related AAERs. Broadly, my finding

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Marx, B., and D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness." Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.

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Published Article<br>This article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committ

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Zerni, M. (Mikko). "Essays on audit quality." Doctoral thesis, University of Oulu, 2009. http://urn.fi/urn:isbn:9789514292927.

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Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputation of an auditor (e.g. Shapiro 1983, Riley 2001). The purpose of this dissertation is to enhance our u

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

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

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Stahn, Sérgio Paulo. "Estudo exploratório da falta de qualidade nos trabalhos de auditoria independente." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/1746.

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Made available in DSpace on 2016-04-25T18:40:41Z (GMT). No. of bitstreams: 1 DISSERTACAOSERGIOPAULOSTAHN.pdf: 847741 bytes, checksum: d6677f46cbf84b501df8cb088993831a (MD5) Previous issue date: 2005-06-24<br>nenhum<br>ABSTRACT Having the objective to analyze the reasons for the lack of quality in the independent audit work, the conceptual aspects and related norms are shown as well as the quality of its practical application in the independent audit. The credibility of the independent audit depends on the making of quality work observing the norms of auditing and the professional ethic, bein

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Kusman, Jadin T. "An Economic and Psychological Analysis of Auditor Independence." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/309.

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This paper compares and contrasts economic and psychological explanations for auditor bias and independence violations in accordance with the structure of the Auditing profession. The study illustrates that external auditor bias is more appropriately attributed to unintentional biases, such as the self-serving bias, rather than economic forces.

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Della, Vedova Ilaria. "Gli amministratori indipendenti nelle società quotate." Doctoral thesis, Università degli studi di Padova, 2014. http://hdl.handle.net/11577/3423716.

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This thesis is focused on independent directors and on the role they can play in companies characterized by concentrated ownership. Particular attention is dedicated to independent directors in listed companies and in banks. The survey starts analyzing the rise and development of independent directors in common law systems – that is, in the systems where they were first born – in order to highlight the role these directors have and the interests of shareholders they are asked to protect as against the power of management. The author suggests that these directors play a different role in compa

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Ziegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.

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Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. The most discussed threat to auditors’ independence is the provision of non-audit services by audit firms. But there are other threats to auditors’ independence besides the provision of non-audit services, which are not that frequently discussed so far. There is a tendency that companies hire employees of their current audit firm,

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Chia-ah, Etienne, and Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.

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<p>With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?</p><p>The general purpose of this study is to examine whether exten

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Al-Eissa, Abdulaziz Ibraheim. "Non-Audit Services and Auditor Independence: the Case of Saudi Arabia." Thesis, full-text, 2009. https://vuir.vu.edu.au/2008/.

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The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An external auditor’s independence is crucial to users of audited financial statements. A number of factors may impact the independence of the external auditor. This study investigates stakeholders’ perceptions of NAS on auditor independence in Saudi Arabia, where NAS is banned except tax and zakat service. Thi

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Al-Eissa, Abdulaziz Ibraheim. "Non-Audit Services and Auditor Independence : the Case of Saudi Arabia." full-text, 2009. http://eprints.vu.edu.au/2008/1/Abdulazia.pdf.

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The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An external auditor’s independence is crucial to users of audited financial statements. A number of factors may impact the independence of the external auditor. This study investigates stakeholders’ perceptions of NAS on auditor independence in Saudi Arabia, where NAS is banned except tax and zakat service. This

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Ekström, Simon, and Tim Ainemo. "Does audit independence have an impact on issued sanctions? : A quantitative study of listed companies in the Swedish setting." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-43825.

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This study investigated the relationship between audit independence and audit quality, which is measured by sanctions issued by Nasdaq Stockholm Exchange. Sanctions as a tool to measure audit quality is uncommon, this study is one of the first studies using this approach in Europe. The investigation was based on a sample size of 49 company-years, and a total of 16 unique companies that are or were listed on either Nasdaq Stockholm or Nasdaq First North between the years of 2008-2018. The study used a logistic regression model to investigate the relationship between the dependent and independen

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Siddiqui, Javed. "Regulation of auditor independence and the joint provision of audit and non-audit services in the UK 2000-2007." Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.632813.

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The thesis uses NIE and NIS perspectives to analyse the post-Enron response of the UK companies and auditors with regards to joint provision of audit and non-audit services (NAS). Three potential behaviours are investigated: NAS purchase behaviour of the UK companies; NAS disclosure behaviour of the UK companies; and responses of the auditors to draft APB ethical standards (2004a). Using the NIE-NIS framework, it is acknowledged that such responses could be driven by varying degrees of legitimacy, and economic dependence. The thesis uses multi-strategy research methods to investigate the behav

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Zhao, Yue. "Independent Component Analysis Enhancements for Source Separation in Immersive Audio Environments." UKnowledge, 2013. http://uknowledge.uky.edu/ece_etds/34.

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In immersive audio environments with distributed microphones, Independent Component Analysis (ICA) can be applied to uncover signals from a mixture of other signals and noise, such as in a cocktail party recording. ICA algorithms have been developed for instantaneous source mixtures and convolutional source mixtures. While ICA for instantaneous mixtures works when no delays exist between the signals in each mixture, distributed microphone recordings typically result various delays of the signals over the recorded channels. The convolutive ICA algorithm should account for delays; however, it re

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Liang, Yanfeng. "Enhanced independent vector analysis for audio separation in a room environment." Thesis, Loughborough University, 2013. https://dspace.lboro.ac.uk/2134/13645.

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Independent vector analysis (IVA) is studied as a frequency domain blind source separation method, which can theoretically avoid the permutation problem by retaining the dependency between different frequency bins of the same source vector while removing the dependency between different source vectors. This thesis focuses upon improving the performance of independent vector analysis when it is used to solve the audio separation problem in a room environment. A specific stability problem of IVA, i.e. the block permutation problem, is identified and analyzed. Then a robust IVA method is proposed

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Karmanova, Kristina. "Internal audit in Lithuanian commercial banks : an important part of corporate governance or just another department?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202533.

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Purpose: the purpose of the thesis is to find out how Lithuanian commercial banks position their internal audit function within their organizational structure to overcome the tension of working with the management and keeping the distance to be able to report on them at the same time; and is internal audit function considered as one of the cornerstones of corporate governance. Moreover, comparison of banks is made to inspect any patterns, differences and similarities concerning the origin of the capital. Method: to answer the research question a qualitative approach was chosen: analysis of aud

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Hansson, Emil, and Fredrik Löfvendal. "Increased use of marketing in the audit industry : Effect on independence price and quality." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131075.

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Background: The concept of marketing is quite new to the audit industry, prior to 1978 all marketing of audit services were strictly forbidden. In 2010, the statutory audit was abolished in Sweden forcing auditors to market their services to convince their clients that they still should hire an auditor. This increased use of marketing adds a new dimension to the profession and might affect the pricing of audit, the quality of audit and might threaten the auditors‟ independency. Purpose: This paper focuses on how the increased use of marketing affects the auditing firms‟ services, more specific

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Peter, Okah Okah. "Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-68960.

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Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. In addition to this, they called upon all firms to disclose all fees paid to auditors for both audit and non-audit services. This thesis investigates whether the provision of Non-Audit Services is associated with auditor

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