To see the other types of publications on this topic, follow the link: Legal audit.
Dissertations / Theses on the topic 'Legal audit'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 dissertations / theses for your research on the topic 'Legal audit.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Zerni, M. (Mikko). "Essays on audit quality." Doctoral thesis, University of Oulu, 2009. http://urn.fi/urn:isbn:9789514292927.
Full textAbstract:
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 understanding of the determinants and implications of quality-differentiated audits through four inter-related essays. The findings of the essays shed light on the various ways in which client firms strive to signal high audit and consequent earnings quality. From the supply-side perspective, the essays of this dissertation provide evidence how some (individual) auditors have been able to establish a reputation higher than the generic reputation.
Importantly, this dissertation adds to the ongoing debate about the regulator changes and initiatives in the European Union and the U.S.A. requiring disclosure of engagement partner identity. The rationale behind such a requirement is that it could bring within investors’ reach greater transparency and accountability in the auditing process thereby helping to restore investor confidence in the capital markets. Consistent with this rationale, the results of this dissertation support the view that audit markets (and/or firm insiders) infer audit quality, at least to some extent, from the characteristics of the individual audit partner in charge.
2
Waqas, M. (Mohammad). "Determinants of audit fees :analysis of legal systems & macro-economic determinants." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811072988.
Full textAbstract:
This research investigates the effect of macro-economic factors on audit fees in two distinctive communal arrangements which is an addition to the limited amount of literature related to this topic. Auditee and auditor characteristics related variables have been a part of several audit fee research studies unlike the macro-economic variables which are diverse in different settings, for which we wanted to test their effect on the audit remuneration.
Following the footsteps of Leuz et al. (2003), investor rights, development of financial markets, concentration of ownership, legal enforcement and level of disclosure are all tested in two cross-country settings by generating one variable called cluster defining the macro-economic characteristics. Considering La Porta et al., (1998), Taylor & Simon (1999), Francis, Khurana, & Pereira (2001), Leuz at al., (2003) Vlek (2008) and Zhan (2012), we assumed that due to the aforementioned characteristics being stronger in common law countries causes the auditors to charge a higher fee. Moreover, it is also hypothesized that auditee and auditor related characteristics maintain a positive relationship when regressed with audit fees, as done in earlier studies.
This research takes 2027 firm-year observations listed on both the German and UK stock exchanges from 2010–2016 (specifically those observations for which the audit fee data was represented). The outcome after truncating and conducting a regression analysis clearly showed an influence on audit fees, supporting the previous research studies that distinct common law arrangement causes an upward effect on the audit fees. Lower investor protection laws, level of disclosure, legal enforcement, less developed financial markets and higher concentration of ownership are all associated with code law setting.
In addition, an interaction term was formed between leverage and size of the firm, based on an assumption that companies having a bigger brand name, more presence and a higher performance rate around the world can easily obtain financial debt, whether equity related or from banks which does not hold true, showing a negative impact on the audit fees.
3
Kořistka, Martin. "Cíle a úprava auditu při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76349.
Full textAbstract:
Goals of this thesis are following: Explanation of audit framework in the Czech republic and practical example of verification od financial statements. The thesis explains basic definition and historical development of audit profession. The thesis explains international harmonisation of audit, mainly focused on International standards on auditing and Direction 2006/43/ES. It is also devoted to legal and professional framework mainly focused on law number 93/2009, Chamber of auditors of the Czech republic and Ethical codex. Finally, the thesis shows practicle example of verification of financial statements. The fourth phase of the audit process is demonstrated on the ABC, a.s.
4
Sirois, Louis-Philippe. "Auditor size and audit quality revisited : the role of market size and legal environment." Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/11565.
Full textAbstract:
The objective of this thesis is to revisit the notion of audit quality and investigate how it is related to auditor size and the structure of the auditing industry. Specifically, I propose a model of audit firm competition where both audit quality and auditor size are endogenous and predict how market characteristics, namely market size and investor protection regime, affect the structure of the auditing industry and differences between Big-4 and Non-Big-4 audit quality and fees. I show that Big-4 audit firms compete mostly on audit value (i.e., quality and price) through investments in audit technology, the level of which is increasing in both market size and investor protection.
Consistent with my predictions, empirical results for the U.S. audit market, where investor protection is held constant across local markets, confirm that the audit industry is characterised as a natural oligopoly dominated by the higher quality Big-4 audit firms. More importantly, I find that Big-4 audit value is increasing in market size. In particular, Big-4 audit quality, relative to Non-Big-4 audits is constant in market size while Big-4 audit fee premium is decreasing in market size. I also present detailed hypotheses adapted to a cross-country setting to empirically evaluate the impact of investor protection regimes on characteristics of the audit industry and the audit product. Although I leave to future research actual empirical testing, preliminary evidence reviewed from other studies generally supports my hypotheses.
My thesis has direct policy implications as it provides key insights about the audit industry, how audit firms compete and how the industry evolves. Taken together, my results imply that the audit industry is naturally concentrated yet remains overall competitive. That is, Big-4 audit quality and fees are not adversely affected, thus far, by the high level of auditor concentration and Big-4 market power. Accordingly, recent concerns about high auditor concentration, although warranted, may be overstated.
5
Dachevskiy, Nikita. "Právní úprava auditingu v EU, České republice a Ruské federaci." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360558.
Full textAbstract:
This thesis is dedicated to legal regulation of statutory audit in the European Union, Russian Federation and the Czech Republic. The first chapter describes history of audit, its functions and objectives. The second chapter is dedicated to legal regulation of statutory audit in the European Union, mainly to Directive 2006/43/EC of the European Parliament and of the Council and to Regulation (EU) No 537/2014 of the European Parliament and of the Council. The third chapter outlines legal regulation of statutory audit in the Czech Republic, which is created primarily by the act No 93/2009 about auditors. The fourth chapter defines legal regulation of statutory audit in the Russian Federation, mainly the act "On auditing activities" No 307. The last chapter compares separate legal regulations.
6
Zavřel, Patrik. "Audit BOZP v těžké laboratoři C1." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-402551.
Full textAbstract:
The diploma thesis deals with OSH management and related audit. The research handles the requirements of national and international health and safety legislation. The risk analysis and its evaluation are performed. Corrective action is proposed in justified cases.
7
Skiadas, Dimitrios. "Financial control of the management of the resources given to Greece by the European Social Fund concerning employment : legal and institutional aspects." Thesis, Durham University, 2000. http://etheses.dur.ac.uk/1583/.
Full text
8
Mirzay, Fashami Ashkan. "An evaluation of the indicators of threat to auditor independence in an Islamic legal system: The case of Iran." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/90735/4/Ashkan_Mirzay_Fashami_Thesis.pdf.
Full textAbstract:
This study aimed to assist in developing a more effective framework for regulating auditor independence practice in Iran, a non-IFRS country with an Islamic legal system. It investigated the following general research question: In order to increase auditor independence in a non-IFRS country with an Islamic legal system, what are the potential indicators of threats to auditor independence, and how should a regulator prioritise addressing these threats?
9
Vu, Viet Ha. "Les dimensions de la performance des cabinets d'audit légal." Thesis, Paris Est, 2008. http://www.theses.fr/2008PEST3015.
Full textAbstract:
La qualité de la certification des comptes rendue par les cabinets d’audit légal est un élément important à la transparence des activités économiques. Plusieurs acteurs contribuent à cette qualité : les auditeurs en tant que personnes physiques, les cabinets d’audit en tant que personnes morales et les organismes professionnels qui élaborent les normes professionnelles et contrôlent les procédures d’audit. Le cabinet d’audit se doit de concilier ses objectifs d’entreprise lucrative (commerciale) et les desiderata des différentes parties prenantes. Le cabinet doit donc être performant à plusieurs niveaux. La présente thèse étudie les dimensions de performance des cabinets d’audit dans leur mission d’audit légal des comptes. Les approches utilisées pour mesurer la performance sont : la théorie des stakeholders, les tableaux de bord stratégiques en versions anglo-saxonne (Kaplan and Norton, 1992, 1998, 2000) et scandinave (Edvinsson and Malone, 1997), l’approche par le capital immatériel (Roos et al., 1997, Johnson, 1999). De plus, la construction de l’échelle de mesure suit la démarche préconisée par Churchill (1979). Combinant une phase qualitative (un stage d’observation-participante, 10 entretiens ouverts et 20 entretiens semi-directifs) et une phase quantitative basée sur un questionnaire de recherche (114 réponses), la thèse met en évidence certaines dimensions de performance des cabinets d’audit selon la perception des auditeurs français, à travers les Analyses en Composantes Principales (ACP) et les Analyses Factorielles Confirmatoires (AFC). L’analyse typologique permet de classifier les cabinets en groupes selon leurs dimensions de performanceThe quality of certification of accounts rendered by the legal audit firms is an important element in the transparency of economic activities. Many actors contribute to the quality: auditors as individuals, audit firms as legal persons and professional organizations that develop professional standards and control audit procedures. The audit firm must reconcile its lucrative aim and the demands of different stakeholders. The firm must therefore be performing at several levels. This research studies the performance dimensions of the audit firms in their legal mission in France. To construct a measure of the dimensions of performance, we adopted the approach of Churchill (1979). The proposed tool to measure performance is in the form of a strategic scorecard, which is a combination of the Balanced Scorecard (Kaplan and Norton, 1992, 1998, 2000), the Skandia's Navigator (Edvinsson and Malone, 1997), as well as of the approach by immaterial capital (Roos et al., 1997, Johnson, 1999). Based on the data collected from qualitative and quantitative surveys, the principal component analysis (PCA) on each of the performance dimensions emerges axes among the performance items revealed by French auditors. After that, a confirmatory analysis (CFA) must help us to validate the proposed model, and a typology analysis will be realized in order to identify the strategic scoreboard corresponding to each type of firm
10
Phillips, Jillian. "THREE STUDIES INVESTIGATING THE LEGAL LIABILITY IMPLICATIONS OF THE SARBANES-OXLEY ACT OF 2002." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2251.
Full textAbstract:
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor s litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor s SOX Section 404 reporting decisions influence lawyers assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, influence jurors perceptions of auditor liability for negligence. The third study examines how the requirements of SOX Section 302 related to audit committee independence and audit committee expertise influence jurors perceptions of auditor independence and auditor liability for negligence. Overall, these three studies provide insights on how different provisions of SOX, specifically the Section 404 report and audit committee requirements, influence the likelihood that auditors will be sued and the likelihood that they will be held liable by a jury.Ph.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
11
Massot, Véronique. "Audit légal et technologies organisationnelles : l'exemple de l'environnement PGI en PME." Thesis, Montpellier 2, 2011. http://www.theses.fr/2011MON20243/document.
Full textAbstract:
L'objet de la thèse est d'analyser à travers l'étude des représentations et du comportement décisionnel du commissaire aux comptes, le processus d'audit légal dans un contexte de PME dont le système d'information est basé sur un PGI. Par conséquent, il s'agit de déterminer si la présence d'un système informatique intégré au sein de la PME contrôlée, est de nature à faire évoluer le processus d'audit légal. Dans le cadre d'une démarche interprétative et qualitative, des investigations ont été menées auprès de commissaires aux comptes, auditant en univers PGI/PME. Elles ont permis d'énoncer deux résultats majeurs. Le premier révèle que les progiciels de gestion intégrés sont créateurs de confiance pour certains répondants, mais suscitent également de la défiance pour d'autres. Toutefois, c'est la position critique qui est dominante. Le second enseignement de cette recherche souligne qu'il existe une évolution variable dans la pratique des auditeurs, ce qui met partiellement en échec la théorie de l'adaptabilité décisionnelle de l'individu. Plus généralement, les observations tendent à montrer que la technologie PGI ne remet pas en cause la finalité et les fondements de la démarche du certificateurThe aim of this thesis is to analyse - through the study of the representations and decision-making behaviour of the legal auditor - the legal audit process in an SME-context where the information system is based on an ERP. Therefore, we intend to determine whether the presence of an integrated information system within the audited SME is likely to alter the legal audit process. In the framework of an interpretative and qualitative approach, investigations were carried out among legal auditors working in an SME/ERP environment. These surveys have allowed us to formulate two major results. The first result reveals that ERPs are trustworthy systems to some respondents, but they also arouse mistrust in others. However, on the whole, the sentiment of mistrust prevails. The second result of this research indicates that varied and unsettled changes exist in each auditors'work methods, which partly challenges the theory of individual decision-making adaptability. More generally speaking, observations tend to show that ERP technology doesn't call into question the purpose and the fondations of the auditor's approach
12
Albuquerque, Josà Alfredo de. "Evaluation of environmental liabilities of degradeted soils by salts in Curu Pentecoste Perimeter irrigated, Ceara." Universidade Federal do CearÃ, 2015. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14817.
Full textAbstract:
nÃo hÃA pesquisa tem como base fÃsica o PerÃmetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensÃo, o custo da reversÃo e a responsabilidade legal pelo passivo ambiental. A irrigaÃÃo pÃblica no semiÃrido brasileiro tem gerado como subproduto a degradaÃÃo dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversÃo à do poder pÃblico. Para quantificar a extensÃo e o custo da reversÃo do dano ambiental, inicialmente, aplicou-se um questionÃrio aos agricultores irrigantes para analisar o significado que eles dÃo aos problemas relacionados com a irrigaÃÃo, com a Ãgua de irrigaÃÃo e com a degradaÃÃo dos solos. Posteriormente, utilizou-se um sensor de induÃÃo eletromagnÃtica para medir a condutividade elÃtrica no solo, estimando-se o total de sais solÃveis em sua soluÃÃo. Os valores da condutividade elÃtrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de anÃlise fÃsica e quÃmica, procedendo-se à identificaÃÃo das Ãreas degradadas por sais. Com a definiÃÃo da extensÃo dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produÃÃo agrÃcola, para aferir os custos da reversÃo do passivo ambiental. Os resultados demonstraram uma hipossuficiÃncia financeira e tÃcnica dos agricultores irrigantes; que a degradaÃÃo ambiental por sais atinge 67,27% da Ãrea do perÃmetro irrigado. Conclui-se que, em decorrÃncia dos aspectos de solidariedade, a responsabilidade civil objetiva na reparaÃÃo do dano ambiental provocado pela irrigaÃÃo à do poder pÃblico.
The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.
13
Granja, Ana Carla L. "Maternal deaths in Mozambique : an audit approach with special reference to adolescence, abortion and violence /." Stockholm : [Karolinska institutets bibl.], 2002. http://diss.kib.ki.se/2002/91-7349-218-3.
Full text
14
Patel, Ibrahim, and Simon Thörn. "How do government reforms influence the establishment of private limited companies in Sweden?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9538.
Full textAbstract:
Background: This study focuses on three reforms which the Swedish government have performed: The abolishment of the audit requirement, the reduction of the legal capital requirement, and the reduction of the employment taxes. What effect have they had on the establishment of private limited companies? Purpose: The purpose of this dissertation is to explain the influence government reforms have on the establishment and re-establishment of private limited companies inSweden. Method: An explanatory study was performed to study the effect of the reforms, and a quantitative method was used which includes the positivistic and deductive approach. Conclusion: For a majority, the reforms were not decisive; rather, they were contributory for founders’ decision to establish a private limited company. Many owners have re-established from different organizational forms to the private limited company form.
15
Albuquerque, José Alfredo de. "Avaliação do passivo ambiental de solos degradados por sais no perímetro irrigado Curu Pentecoste, Ceará." reponame:Repositório Institucional da UFC, 2015. http://www.repositorio.ufc.br/handle/riufc/18982.
Full textAbstract:
ALBUQUERQUE, José Alfredo de. Avaliação do passivo ambiental de solos degradados por sais no perímetro irrigado Curu Pentecoste, Ceará. 2015. 82 f. : Tese (doutorado) - Universidade Federal do Ceará, Centro de Ciências Agrárias, Departamento de Engenharia Agrícola, Programa de Pós-Graduação em Engenharia Agrícola, Fortaleza-CE, 2015.Submitted by demia Maia (demiamlm@gmail.com) on 2016-08-08T15:40:50Z No. of bitstreams: 1 2015_tese_jaalbuquerque.pdf: 962070 bytes, checksum: 0f076f8e5aa488dfdcd3e60443022493 (MD5)
Approved for entry into archive by demia Maia (demiamlm@gmail.com) on 2016-08-08T15:41:13Z (GMT) No. of bitstreams: 1 2015_tese_jaalbuquerque.pdf: 962070 bytes, checksum: 0f076f8e5aa488dfdcd3e60443022493 (MD5)
Made available in DSpace on 2016-08-08T15:41:13Z (GMT). No. of bitstreams: 1 2015_tese_jaalbuquerque.pdf: 962070 bytes, checksum: 0f076f8e5aa488dfdcd3e60443022493 (MD5) Previous issue date: 2015
The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.
A pesquisa tem como base física o Perímetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensão, o custo da reversão e a responsabilidade legal pelo passivo ambiental. A irrigação pública no semiárido brasileiro tem gerado como subproduto a degradação dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversão é do poder público. Para quantificar a extensão e o custo da reversão do dano ambiental, inicialmente, aplicou-se um questionário aos agricultores irrigantes para analisar o significado que eles dão aos problemas relacionados com a irrigação, com a água de irrigação e com a degradação dos solos. Posteriormente, utilizou-se um sensor de indução eletromagnética para medir a condutividade elétrica no solo, estimando-se o total de sais solúveis em sua solução. Os valores da condutividade elétrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de análise física e química, procedendo-se à identificação das áreas degradadas por sais. Com a definição da extensão dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produção agrícola, para aferir os custos da reversão do passivo ambiental. Os resultados demonstraram uma hipossuficiência financeira e técnica dos agricultores irrigantes; que a degradação ambiental por sais atinge 67,27% da área do perímetro irrigado. Conclui-se que, em decorrência dos aspectos de solidariedade, a responsabilidade civil objetiva na reparação do dano ambiental provocado pela irrigação é do poder público.
16
Маринів, Наталія Анатоліївна, Наталия Анатольевна Марынив, and Nataliia Anatoliivna Maryniv. "Правові принципи проведення податкових перевірок." Thesis, Право, 2012. http://essuir.sumdu.edu.ua/handle/123456789/44455.
Full textAbstract:
Ефективне здійснення закріплених в законодавстві специфічних, властивих органам виконавчої влади, до яких відноситься і органи Державної податкової служби України, функцій і задач потребує безумовного забезпечення захисту і дотримання законних прав і інтересів громадян і організацій.Эффективное осуществление закрепленных в законодательстве специфических, присущих органам исполнительной власти, к которым относится и органы Государственной налоговой службы Украины, функций и задач требует безусловного обеспечения защиты и соблюдения законных прав и интересов граждан и организаций.
Effective implementation of legislation enshrined in specific inherent executive bodies, which include the State Tax Service of Ukraine, functions and tasks require unconditional to protect and respect the legitimate rights and interests citizens and organizations.
17
Pereira, Alexandre Demetrius. "A auditoria externa e as demonstrações contábeis no direito comercial." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-15032013-095535/.
Full textAbstract:
A auditoria externa de demonstrações contábeis é um dos instrumentos mais importantes para o desenvolvimento do mercado, pelo fato de adicionar credibilidade e segurança às informações financeiras prestadas pelos agentes econômicos que buscam captar recursos junto ao público investidor. A doutrina jurídica pátria, entretanto, ao contrário do que ocorre em outros países, tem relegado o estudo do assunto a um papel secundário, quase não abordado nas obras nacionais, deixando sua pormenorização integralmente sob o domínio da ciência contábil. Esta postura causa um afastamento do jurista da realidade das circunstâncias em que a auditoria se desenvolve, fazendo com que, pela falta de compreensão das peculiaridades da matéria, haja a aplicação inadequada de muitos institutos a uma realidade específica e, muitas vezes, diversa daquela para as quais referidos institutos foram concebidos. Como a matéria abrange tanto o Direito quanto a Contabilidade, tencionamos fazer aqui uma abordagem conjunta, a fim de possibilitar a comunicação das duas ciências e compartilhar os problemas que o tema apresenta. Passamos em revista a natureza dos principais institutos de auditoria; seu relacionamento e importância na economia; as características jurídicas do contrato, suas obrigações, as partes contratantes e os terceiros interessados; o desenvolvimento contábil de sua execução; e seu relacionamento com os sistemas de governança corporativa. Além disso, verificamos as atuais tendências quanto ao sistema de riscos e responsabilidade civil do auditor, matéria amplamente discutida no âmbito internacional.The external audit of financial statements is one of the most important instruments in market development, to add credibility and security to the financial information provided by economic agents seeking to attract resources from the investor public. The national legal doctrine, however, contrary to what occurs in other countries, has relegated the study of the subject to a secondary role, almost national works not covered in detail, leaving fully under the domain of accountant science. This attitude causes a hivingoff lawyer of the circumstances in which the audit develops, causing, by lack of understanding of the peculiarities of the subject, inadequate application of many institutes to a specific reality occurs and, often, different from that for which these institutes were designed. As the subject covers Law and Accounting, we intend to do a joint approach to enable the communication of both science and share the problems that the theme displays. Passing across the nature of the main audit institutes, their relationship and importance in the economy, the legal characteristics of the agreement, their obligations, the contracting parties and third parties, your ledger development and relationship with the corporate governance systems. In addition, we verify the current trends regarding the system of auditor\'s civil liability and risk, widely discussed internationally.
18
El, Kaddouri Hamza. "Contribution à l'analyse de la transformation du système de gouvernance des universités à travers la mise en place de l'audit légal." Thesis, Orléans, 2016. http://www.theses.fr/2016ORLE0506.
Full textAbstract:
Les universités françaises ont fait l’objet d’un ensemble de réformes qui, dans l’esprit, visent à moderniser leur gestion et leur mode de gouvernance. Ces réformes se sont traduites par la mise en place d’un ensemble de mesures notamment l’adoption de la Loi Relative aux Universités (LRU) en 2007 qui permet auxdites universités d’accéder aux Responsabilités et Compétences Elargies (RCE). Ce passage s’est accompagné de l’obligation de certification des comptes des universités par un auditeur légal dont la mission d’audit vient s’ajouter à un ensemble complexe de mécanismes de gouvernance des universités déjà en place. En conséquence, le problème qui se pose est la question de l’utilité et de l’apport potentiel d’un contrôle externe supplémentaire au sein des universités.Cette thèse a pour objectif d’examiner les facteurs d’efficience et de légitimité de la de la transformation du système de gouvernance des universités par l’introduction de l’audit légal à travers deux objectifs : d’une part, explorer les perceptions qu’ont les membres des équipes dirigeantes du rôle de l’audit légal dans la gouvernance et son impact sur la latitude managériale des présidents des universités et d’autre part, mettre en évidence l’apport potentiel de l’audit légal au système de gouvernance en place.Pour répondre à ses objectifs, nous avons opté méthodologiquement pour une approche mixte combinant les études qualitative (46 entretiens) et quantitative (113 questionnaires exploitables) réalisées auprès des équipes dirigeantes des universités. Les résultats révèlent que l’audit légal, en tant que mécanisme de gouvernance, contribue en dynamique à réduire et à renforcer la latitude managériale des dirigeants des universités, et sa dimension cognitive semble être dominante aux yeux des équipes dirigeantes des universités. Cette étude met également en évidence certaines insuffisances du système de gouvernance des universités et montre le rôle de complémentarité joué par l’audit légal. En ce sens, cette recherche contribue à une approche intégrée de la gouvernance, en examinant la complémentarité des dimensions disciplinaire et cognitive de l’audit légal au sein d’un système de gouvernance.Cette thèse montre par conséquent la contribution de l’audit légal à l’amélioration de l’efficacité du système de gouvernance des universitésThe French Universities were submitted to a pool of reforms and measures that were aiming to modernize their management and governance process. These reforms are translated by the implementation of a set of measures, especially by the adoption of the « Loi Relative aux Universités LRU » in 2007 which allows Universities to have access to the « Expanded Responsibilities and Competencies » (Responsabilités et Compétences Elargies RCE). This transition to RCE states that it’s an obligation to certificate the accounts of the University by an external auditor, whose audit mission is in addition to the existing complex governance system. Consequently, the main question is the utility and the potential contribution of a supplementary external control within the Universities.The purpose of this research is to assess the efficiency and the legitimacy factors of the transformation process in the University’s governance system by introducing the legal audit through two main objectives: firstly, exploring the management team’s perceptions of the role that the legal audit has in the governance process and its impact on the president’s managerial latitude; and secondly, highlighting the potential contribution of the legal audit to the current governance system.In order to meet the objective of the research, we have chosen a mixed methods approach by combining a qualitative (46 interviews) with a quantitative study (113 questionnaires), realized with the help of the University’s management teams. The results reveal that legal audit, as a governance mechanism, is contributing simultaneously at diminishing and reinforcing the managerial latitude of a President in an University and that the cognitive dimension appears to be prevailing in the eyes of the University’s management teams. This study highlights also certain weaknesses of the governance system in the universities and underlines the complementarity role of the legal audit. Therefore, this thesis contributes to an integrated approach of the governance by examining the complementarity between the disciplinary and the cognitive dimensions of the legal audit.In conclusion, this research illustrates the contribution of the legal audit for improving the efficiency of the governance system in the French Universities
19
Nemerád, Petr. "Právní aspekty due diligence v kontextu prodeje podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197998.
Full textAbstract:
This thesis aims to judge the serviceability of the Angloamerican institutes of due diligence in the context of the European continental legal system, specifically in the context of the Czech legal system, in connection with selling business. The first part defines the term due diligence, describes the evolution of due diligence during time, distinguishes its different meanings and shows the content of the term. Furthermore, it introduces its division and particular types. The following parts deal with the legal regulation of the Purchase of Business Agreement and its essential procedural requirements. In the conclusion, the possible problems on which it is appropriate to focus on are mentioned.
20
Dohnálek, Pavel. "Profesní odpovědnost auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360579.
Full textAbstract:
The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
21
Řezníčková, Veronika. "Vliv daňové judikatury na průběh daňové kontroly v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17057.
Full textAbstract:
The thesis focuses on the impact of courts tax practice on the procedure of tax audit in Czech Republic. The main purpose of the thesis was to evaluate the impact of tax judicature on the process of tax audit including the successive acts. Furthermore, the thesis should evaluate the view on tax administration of tax audit procedure reflecting the changes in judicature. The interpretation given by the judicature should be helping by illustration of the tax audit particular phases. Moreover, it should guarantee adequate level of peace to the tax subjects and tax administrators as well during this procedure. In the second part of the thesis, the particular phases of tax audit procedure were evaluated from the perspective of the tax code. This will be effective after January 1st 2011. In the course of the analysis it was shown the currently effective tax code is no more sufficient code of tax administration. It includes lots of deficits affecting the tax audit procedure. The courts tax practice covered these shortages greatly indeed. It also helped for better understanding of the current tax code tax audit paragraphs. Anyway, from the point of view of the controversy between two Czech main courts - the Constitutional Court and the Supreme Administrative Court - the absolute peace during the tax audit procedure is not achievable. From all these facts, as well as from the difficultness of following all the actual judicature concerned, I concluded, the function of the new tax code is unavoidable.
22
Brandão, Dayse Cristiane Seabra. "Adoção da auditoria ambiental compulsória no Estado da Bahia: análise jurídica e diretrizes necessárias para incorporação do instrumento de política pública ambiental." Universidade Catolica de Salvador, 2013. http://ri.ucsal.br:8080/jspui/handle/123456730/102.
Full textAbstract:
Submitted by Alane dos Santos Viana (alane.viana@ucsal.br) on 2016-09-14T18:50:40Z
No. of bitstreams: 1
BRANDAO DCS-2013.pdf: 2022565 bytes, checksum: b8802f45dd014ffa29ff4c62f0c6be54 (MD5)Approved for entry into archive by Maria Emília Carvalho Ribeiro (maria.ribeiro@ucsal.br) on 2016-09-19T22:25:27Z (GMT) No. of bitstreams: 1 BRANDAO DCS-2013.pdf: 2022565 bytes, checksum: b8802f45dd014ffa29ff4c62f0c6be54 (MD5)
Made available in DSpace on 2016-09-19T22:25:27Z (GMT). No. of bitstreams: 1 BRANDAO DCS-2013.pdf: 2022565 bytes, checksum: b8802f45dd014ffa29ff4c62f0c6be54 (MD5) Previous issue date: 2013-09-26
O presente estudo objetiva analisar juridicamente a adoção da auditoria ambiental compulsória no Estado da Bahia. Trata-se de um instrumento de intervenção estatal imposto a diversos segmentos produtivos, visando assegurar a preservação, melhoria e recuperação da qualidade ambiental, através de um processo sistemático, periódico e objetivo que estabelece estratégias seguras para avaliação da conformidade da empresa com relação ao meio ambiente, permitindo o cumprimento da legislação, aprimoramento contínuo no desempenho ambiental, além de uma base firme para corrigir ou minimizar impactos ambientais negativos. O instituto jurídico integra o rol dos novos instrumentos que buscam garantir a efetividade do desenvolvimento sustentável. Diante da inexistência de normas nacionais disciplinadoras do assunto, foi realizado um levantamento cronológico dos diplomas legais existentes e uma análise comparativa das legislações dos Estados brasileiros que já adotaram a ferramenta, no sentido de identificar as especificidades do novo instituto jurídico. Os resultados apontam que o instrumento encontra-se em consonância com o sistema jurídico brasileiro de proteção do meio ambiente, sendo apresentados os critérios legais para que o Estado da Bahia possa incorporar a auditoria ambiental compulsória como instrumento de política pública ambiental, com a correção, inclusive, de algumas vulnerabilidades detectadas no estudo comparativo realizado.
This study aims to analyze the adoption legally compulsory environmental audit in the state of Bahia. It is an instrument of state intervention imposed on various productive sectors, while ensuring the preservation, improvement and restoration of environmental quality, through a systematic, periodic and objective of establishing secure strategies to evaluate the company's compliance with respect to the middle environment, enabling compliance, continuous improvement in environmental performance, as well as a firm basis for correcting or minimizing negative environmental impacts. The legal institute integrates the role of the new instruments that seek to ensure the effectiveness of sustainable development. Due to the lack of national standards of the disciplinary matter, we conducted a chronological survey of the existing legal and a comparative analysis of the laws of Brazilian states that have adopted the tool, in order to identify the specifics of the new legal institute. The results indicate that the instrument is in line with the Brazilian legal system for protection of the environment , which were the legal criteria for the State of Bahia can incorporate compulsory environmental audit as an instrument of environmental public policy, with the correction, including some vulnerabilities detected in comparative study.
23
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.
Full textAbstract:
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: 2010-04-26The 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 Commission as well as in the Regional Accounting Council of their jurisdiction. All professional activities require involvement, commitment and mainly responsibility in its practice and such responsibility may vary according to the implications from their work. Independent auditors also follow this rule and due to the relevance of their services, must be totally reliable. Based on these aspects, the goal of this study is mainly to identify the legal responsibilities of independent auditors in Brazil through the verification if such liabilities are being monitored by regulators and how this monitoring is performed. Therefore, the study presents the development of independent audit activity in Brazil, the conceptual aspects, genres, as well as financial statements, generally accepted auditing standards and professional standards. This is a study with a methodology based on the review of theoretical literature and also in research of the explanatory-descriptive. Regulators presented in the research are the Federal Accounting Council, the Brazilian Securities and Exchange Commission and the Brazilian Central Bank. These three regulatory agencies have designated a person to answer the questionnaire prepared for this purpose, with open questions. The responses of the regulators, in conjunction with the theory study, since the initial development to the results, present a study that meets its objective, and provides credibility to the reader
A prática de auditoria independente é de exercício exclusivo do contador que, para realizar o exame das demonstrações contábeis de sociedades por ações, bem como, às sociedades de grande porte, ainda que não constituídas sob a forma de sociedades por ações, conforme previsto no artigo 3º da Lei nº 11.638/2007, tem como necessário o seu registro na Comissão de Valores Mobiliários além do registro no Conselho Regional de Contabilidade da jurisdição do contador. Todas atividades profissionais exigem envolvimento, compromisso e principalmente responsabilidade em seu exercício e essa responsabilidade pode variar de acordo com as repercussões que sobrevêm do seu trabalho. Os auditores independentes seguem essa regra e que devido à relevância dos seus serviços prestados, devem total confiabilidade à sociedade. Com base nesses aspectos, este estudo objetiva, preponderantemente, identificar as responsabilidades legais dos auditores independentes no Brasil pela verificação se tais responsabilidades são monitoradas pelos órgãos reguladores da profissão e como se dá esse monitoramento. Para tanto, o estudo apresenta a evolução da atividade de auditoria independente no Brasil, os aspectos conceituais, os gêneros, bem como, trata das demonstrações contábeis, das normas de auditoria das demonstrações contábeis e das normas profissionais da atividade. Trata-se de um estudo com metodologia focada teoricamente na revisão da literatura e também em pesquisa do tipo exploratório-descritiva. Os órgãos reguladores apresentados na pesquisa são o Conselho Federal de Contabilidade, a Comissão de Valores Imobiliários e o Banco Central. Os três órgãos designaram um responsável para ser o respondente do questionário elaborado para este fim, com questões abertas. As respostas dos órgãos, em comunhão com a teoria estudada, desde o desenvolvimento inicial até os resultados obtidos, apresentam um estudo que atende ao proposto, bem como oferece credibilidade ao leitor
24
McKay, Carolyn Louise. "Audio visual links from prison: prisoners’ experiences of video technologies for accessing justice." Thesis, The University of Sydney, 2016. http://hdl.handle.net/2123/15764.
Full textAbstract:
Technological linkages between justice and law enforcement agencies are radically altering criminal process and access to justice for prisoners. Audio visual links, integral to an increasingly networked justice system, enable the custodial appearance of prisoners in remote courts. For many criminal proceedings, the state of New South Wales (NSW) in Australia has reversed the traditional presumption of a prisoner’s physical presence in court, to a presumption in favour of appearance by audio visual link (AVL). AVL is thus becoming the hegemonic form of court appearance for prisoners. In this thesis, I argue that the incorporation of such technologies into prisons is not without consequence: technologies make a critical difference to prisoners’ experiences of criminal justice. My thesis examines: how does custodial appearance by AVL from prison impact prisoners’ legal experiences? To answer this, I engage with the population most affected by AVL – the prisoners themselves – and focus on the prison endpoint of the video link. The nucleus of my study is empirical fieldwork undertaken with thirty-one prisoners regarding their experiences of custodial appearance. Drawing upon these accounts, and through a Foucauldian/phenomenological framework, I interrogate the legal and conceptual shifts brought about by AVL’s displacement of physical appearance. Prisoners identified benefits of AVL particularly in avoiding prison trucks and strip-searches. Nevertheless, many prisoners still expressed a desire to present themselves to court in-person as a human rather than as a generic prisoner on a screen. The central argument of this thesis is that custodial appearance has created a heightened zone of demarcation between prisoners and courtroom participants. This demarcation is explored through the transformed spatial, corporeal and visual relationships. The cumulative demarcations challenge procedural fairness and profoundly recompose prisoners’ legal experiences.
25
Beghetto, Andrea. "L'attività di revisione legale del bilancio d'esercizio tra dettato normativo e principi di revisione internazionali." Doctoral thesis, Università degli studi di Padova, 2013. http://hdl.handle.net/11577/3423401.
Full textAbstract:
The thesis examines the juridical impact on the statutory audit process after the adoption of the legislative decree 27 January 2010, n. 39 that has implemented the European Statutory Audit Directive (Directive 2006/43/CE) into Italy. In particular, the study analyzes the new legal significance of the international standards on auditing (ISA): art. 11 of the decree 39/2010, indeed, establishes that all statutory audits should be carried out on the basis of international auditing standards.
Chapter One contains an analytical reconstruction of the Italian legal framework on statutory auditing and investigates the legal significance of ISA after the adoption of the decree 39/2010. Chapter two studies statutory audit process focusing on its nature and object and combining legislative content with ISA content. The same study method was adopted analyzing powers and duties of the statutory auditors and focusing on the disagreement between law and standards. Chapter three, finally, deals with substantial, legal and procedural effects of audit opinion.
The thesis concludes that the new legal significance of the international standards on auditing allows to solve many interpretative problems pointed out by authors and case laws before Italian implementation of the European Directive 2006/43/CE.La tesi analizza l’impatto giuridico sull’attività di revisione legale dei conti risultante dall’approvazione del d. lgs. 27 gennaio 2010, n. 39 in attuazione della direttiva 2006/43/CE. Lo studio, in particolare, si sofferma sulla nuova rilevanza normativa che l’art. 11 del decreto attribuisce ai principi di revisione internazionali (ISA) affermando che la revisione legale deve essere svolta in conformità agli standards adottati dalla Commissione Europea ai sensi dell’art. 26, parr. 1 e 2 della direttiva 2006/43/CE. Il primo capitolo contiene un’accurata ricostruzione del quadro normativo di riferimento e dei rapporti tra la disciplina codicistica e le regole tecniche contabili e di revisione. Il secondo capitolo si focalizza sull’attività di revisione indagandone la natura e l’oggetto coniugando quanto disposto dalla normativa primaria, oggi contenuta all’interno del citato d. lgs. 39/2010, con il contenuto dei principi di revisione elaborati dalla prassi internazionale e nazionale. Lo stesso procedimento di analisi è stato poi adottato nell’esame dei poteri-doveri riconosciuti al revisore legale approfondendo i punti in cui il dettato legislativo risulta discorde con gli standards di riferimento. Il terzo capitolo, infine, analizza il giudizio sul bilancio e i suoi effetti sostanziali, legali e procedimentali. Le conclusioni cui giunge l’elaborato valorizzano la rilevanza giuridica oggi attribuibile ai principi di revisione internazionali la cui lettura permette di risolvere molti dei dubbi interpretativi rilevati dalla dottrina e dalla giurisprudenza con riferimento al dettato normativo antecedente le modifiche introdotte nel 2010.
26
du, Fresne Andrew J. "Can Audits be an Effective Method to Improve Information Governance Compliance Objectives?" University of Findlay / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=findlay1595949409362295.
Full text
27
Lins, Cristiana de Meira. "Divergências entre o parecer prévio do Tribunal de Contas do Estado (TCE) e o resultado do julgamento das contas anuais de prefeitos em Pernambuco." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/10553.
Full textAbstract:
Submitted by CRISTIANA MEIRA LINS (crismlins@gmail.com) on 2013-01-27T15:35:49Z
No. of bitstreams: 1
dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5)Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2013-02-26T14:46:48Z (GMT) No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5)
Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-02-26T18:48:56Z (GMT) No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5)
Made available in DSpace on 2013-02-26T18:49:09Z (GMT). No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) Previous issue date: 2012-10-17
The current study has the objective of identify what are the basis that lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills. Considering that a significant number of trials executed by the City Councils concerning Mayors annual bills do not follow the recommendations stated by the priors notions from the State Audit Office, initially there have been identified theoretical approaches regarding the structure of the relation between the Executive and the Legislative Power which offer aids for the correct understanding of the politics of the City Councils on those trials. Another highlight was the technical and administrative views offered by the legislative process of the bills trails, which are susceptible to analysis and judicial reviews by the Public Ministry aiming to annulment if the trial do not demonstrate a officially registered legal motivation which serve the constitutionals arrangements. The current study was accomplished by means of bibliographic, documental and field researches, obtained through interviews with councilors of the City Councils of Pernambuco. For the data analysis it was chosen a qualitative methodology of the content analysis. The results of the current research identified that the basis which lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills were not formally described in the legislative process, in which the researched official documents do not show the legal requirements of motivation, nor explain the reasons why the State Audit Office’s legal opinion was not followed. The interviewed councilors opinion lead to the understanding that such technical basis were politically based, instead of technically based, explained by the interference of the Executive Power over the Legislative.
Este estudo tem como objetivo identificar quais os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas do Estado no julgamento das contas anuais dos prefeitos. Tendo em vista que uma parcela significativa dos julgamentos das contas anuais dos prefeitos realizados pelas Câmaras Municipais não tem acompanhado as recomendações emitidas nos Pareceres Prévios do TCE, inicialmente foram identificadas as abordagens teóricas sobre a estrutura da relação do executivo com o legislativo que oferecem subsídios para o entendimento da face política das Câmaras Municipais nestes julgamentos. Destacou-se também o aspecto técnicoadministrativo viabilizado pelo processo legislativo do julgamento das contas, passível da análise e solicitação de revisão judicial pelo Ministério Público com vistas à anulação, caso não apresente motivação legal formalmente registrada que atenda às disposições constitucionais. O estudo foi realizado por meio de pesquisa bibliográfica, documental e de campo, por meio de entrevistas semiestruturadas com vereadores das Câmaras Municipais pernambucanas. A metodologia qualitativa de análise de conteúdo foi escolhida para a análise dos dados. Os resultados da pesquisa permitiram identificar que os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas no julgamento das contas anuais dos prefeitos não estão formalmente evidenciados no processo legislativo pertinente, cujos documentos oficiais pesquisados não atendem aos requisitos legais de motivação, nem tampouco explicam as razões do não acompanhamento do parecer prévio do TCE. A opinião dos vereadores entrevistados conduz ao entendimento de que tais fundamentos são de natureza política, em detrimento dos fundamentos técnicos, explicados pela relação de preponderância do executivo sobre o poder legislativo municipal.
28
Kozik, T. L., and I. P. Ustinova. "Some theoretical questions of financial offence in appllying for volation of aviation legislation." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53304.
Full textAbstract:
Question of financial offence deeply and scalene probed in legal financial literature during great while. The specific of concept foresees research of this question and by lawyers by theorists, and financiers, and those, who is engaged in a criminal and administrative right. But a look exactly of financiers to this question is important theoretical payment in scientific developments of institute of offence. In legal literature confessedly is approach after which offence is foundation 154 of legal responsibility. These relations are in public legal, well-regulated imperative financially legal by norms. Consequently, we have a sufficient scientific ground of necessity of existence of such legal category as financial offence, and the legislative selection of financial offence in an independent kind will have an important value for confirmation of independence of all institutes financially legal to responsibility.
29
Fjällman, Emelie. "Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)." Thesis, Karlstads universitet, Avdelningen för juridik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32594.
Full textAbstract:
SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects.SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.
30
Skiöld, Martin, and Eriksson Tobias Näslund. "Ljudövervakningssystem för smarta städer : Designriktlinjer i enlighet med svensk lagstiftning." Thesis, Uppsala universitet, Informationssystem, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297389.
Full textAbstract:
This paper investigates how audio monitoring systems should be designed, in the context of smart cities and in accordance with Swedish legislation. Audio monitoring for smart cities is promising and have previously shown great potential. However its opportunities are still relatively unexplored. ShotSpotter is one of several examples of audio monitoring in the context of smart cities. In the US only, the system has successfully been used to alert and locate shootings in over 90 cities. However, the technology is surrounded by controversies and there has been debate whether audio monitoring systems are compatible with law. Compatibility is critical since incompatibility could result in severe sanctions. Research related to this paper has been conducted according to the Design Science research strategy. The research resulted in design guidelines for audio monitoring systems, for law enforcement purposes, in accordance with Swedish law. The design guidelines are based upon existing audio monitoring systems, previous research and empirical data. The empirical data consists of 12 interviews with experts in law, phonetics and digital forensics. Additionally, the design guidelines have been evaluated by an expert in a criteria-based evaluation interview. Results of the research shows that it is, in fact, possible to design audio monitoring systems, in the context of smart cities, in accordance with Swedish legislation. The design guidelines can be applied in the development of audio monitoring systems with law enforcement purposes. With some modification, they can also be used for audio monitoring systems with other purposes.Uppsatsen syftar till att undersöka hur ljudövervakningssystem inom ramen för smarta städer- konceptet bör utformas i enlighet med svensk lagstiftning. Ljudövervakning för smarta städer har visat på stor potential och ännu är dess möjligheter outforskade. ShotSpotter är ett av flera exempel på ljudövervakning inom ramen för smarta städer. Systemet har med framgång använts för att uppmärksamma och lokalisera skottlossningar i över 90 amerikanska städer. Det råder dock debatt huruvida ljudövervakningssystemet är kompatibelt med lagstiftning. Denna kompatibilitet är kritisk då det motsatta kan resultera i stränga påföljder och därmed utgöra direkta hinder för implementation. Forskning i relation till uppsatsen har genomförts inom ramen för forskningsstrategin Design Science. Forskningsprocessen har mynnat ut i designriktlinjer för hur ett ljudövervakningssystem med brottsbekämpande syfte bör utformas i enlighet med svensk lagstiftning. Designriktlinjerna baseras på befintliga ljudövervakningssystem, tidigare forskning och omfattande empiriskt underlag. Det empiriska underlaget utgörs av 12 intervjuer med olika typer av experter inom juridik, fonetik och IT- forensik. Designriktlinjerna har med framgång utvärderats i en kriteriebaserad expertintervju. Av forskningsresultatet att döma är det möjligt att utforma ljudövervakningssystem för smarta städer i enlighet med svensk lagstiftning. De framtagna designriktlinjerna kan användas vid utveckling av ljudövervakningssystem med brottsbekämpande syfte. Med viss modifikation kan de även användas för ljudövervakningssystem med andra syften.
31
Muriithi, Paul Mutuanyingi. "A case for memory enhancement : ethical, social, legal, and policy implications for enhancing the memory." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/a-case-for-memory-enhancement-ethical-social-legal-and-policy-implications-for-enhancing-the-memory(bf11d09d-6326-49d2-8ef3-a40340471acf).html.
Full textAbstract:
The desire to enhance and make ourselves better is not a new one and it has continued to intrigue throughout the ages. Individuals have continued to seek ways to improve and enhance their well-being for example through nutrition, physical exercise, education and so on. Crucial to this improvement of their well-being is improving their ability to remember. Hence, people interested in improving their well-being, are often interested in memory as well. The rationale being that memory is crucial to our well-being. The desire to improve one’s memory then is almost certainly as old as the desire to improve one’s well-being. Traditionally, people have used different means in an attempt to enhance their memories: for example in learning through storytelling, studying, and apprenticeship. In remembering through practices like mnemonics, repetition, singing, and drumming. In retaining, storing and consolidating memories through nutrition and stimulants like coffee to help keep awake; and by external aids like notepads and computers. In forgetting through rituals and rites. Recent scientific advances in biotechnology, nanotechnology, molecular biology, neuroscience, and information technologies, present a wide variety of technologies to enhance many different aspects of human functioning. Thus, some commentators have identified human enhancement as central and one of the most fascinating subject in bioethics in the last two decades. Within, this period, most of the commentators have addressed the Ethical, Social, Legal and Policy (ESLP) issues in human enhancements as a whole as opposed to specific enhancements. However, this is problematic and recently various commentators have found this to be deficient and called for a contextualized case-by-case analysis to human enhancements for example genetic enhancement, moral enhancement, and in my case memory enhancement (ME). The rationale being that the reasons for accepting/rejecting a particular enhancement vary depending on the enhancement itself. Given this enormous variation, moral and legal generalizations about all enhancement processes and technologies are unwise and they should instead be evaluated individually. Taking this as a point of departure, this research will focus specifically on making a case for ME and in doing so assessing the ESLP implications arising from ME. My analysis will draw on the already existing literature for and against enhancement, especially in part two of this thesis; but it will be novel in providing a much more in-depth analysis of ME. From this perspective, I will contribute to the ME debate through two reviews that address the question how we enhance the memory, and through four original papers discussed in part three of this thesis, where I examine and evaluate critically specific ESLP issues that arise with the use of ME. In the conclusion, I will amalgamate all my contribution to the ME debate and suggest the future direction for the ME debate.
32
Okou, Urbain. "La sécurité juridique en droit fiscal : étude comparée France-Côte d’Ivoire." Thesis, Paris 5, 2014. http://www.theses.fr/2014PA05D022.
Full textAbstract:
La France et la Côte d’Ivoire sont deux États qui présentent des similitudes dues principalement à leur passé colonial commun ; mais il s’agit également de deux États qui présentent de nombreuses différences tenant notamment à leur niveau de développement. Si les règles de droit fiscal substantiel au sein de chacun de ces deux États permettent d’étudier les exigences de sécurité juridique et les moyens par lesquels elles sont prises en compte, c’est en réalité la pratique processuelle qui révèle de manière plus substantielle l’effectivité de cette prise en compte. Au demeurant, la problématique de la sécurité juridique n’est bien souvent réduite qu’aux seules exigences d’accessibilité, de stabilité ou de prévisibilité de la norme. Ce qui témoigne au fond d’une approche partielle de l’exigence de sécurité juridique tendant à en limiter l’étude à la qualité formelle et à l’évolution temporelle des actes juridiques. La prise en compte d’une pluralité de systèmes juridiques différents révèle cependant que la notion de sécurité juridique ne ramène pas nécessairement à un contenu univoque. En effet, l’insécurité juridique ne s’exprimant pas toujours en des termes identiques d’un cadre juridique à un autre, la sécurité juridique pourrait se révéler polysémique, voire antinomique, d’un système juridique et fiscal à un autre. Ainsi donc, au-delà de la norme, la sécurité juridique s’applique également au cadre et au système juridique ainsi qu’à la pratique juridique et juridictionnelle. La sécurité juridique apparaît donc, en droit fiscal, comme l’expression de la fiabilité d’un cadre et d’un système juridiques et fiscaux, à travers des normes de qualité offrant une garantie d’accessibilité et d’intelligibilité ainsi que des moyens pour le contribuable de bâtir des prévisions ou donner satisfaction à celles légitimement bâties. En outre, au-delà du cadre imposé par la présente thèse, il convient d’aborder la problématique de la sécurité juridique dans une approche moins restrictive, afin de ne point en occulter les aspects historiques, philosophiques, sociologiques et juridiques essentiels à une étude d’ensemble de la questionFrance and Côte d'Ivoire are two countries with similarities mainly due to their common colonial past; but they are also two countries with many differences especially due to their level of development. While the rules of substantive tax law within each of these two countries make it possible to study the requirements of legal certainty and the means whereby they are taken into account, it is actually the procedural practice that reveals more substantively the effectiveness of this consideration. It should also be noted that the issue of legal certainty is often reduced to the only requirements of accessibility, stability or predictability of the standard. This actually reflects a partial approach to the requirements of legal certainty that tends to limit its study to the formal quality and the temporal evolution of legal acts. Taking into account a plurality of different legal systems, however, reveals that the concept of legal certainty does not necessarily lead to an unequivocal content. Indeed, since legal certainty is not always expressed in identical terms from one legal framework to another, legal certainty could prove to be polysemic, or even antinomic, from one legal and fiscal system to another. Thus, beyond the norm, legal certainty also applies to the legal framework and system as well as to the legal and judicial practice. Legal certainty thus, appears in tax law, as an expression of the reliability of a legal and fiscal framework and system, through quality standards, offering a guarantee of accessibility and intelligibility, as well as means for the taxpayer to build predictions or satisfy those legitimately built. Moreover, beyond the framework imposed by the present dissertation, it is important to deal with the problem of legal certainty in a less restrictive way, so as not to obscure the historical, philosophical, sociological and legal aspects essential to a holistic study of the issue
33
Ekfeldt, Jonas. "Om informationstekniskt bevis." Doctoral thesis, Stockholms universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-125286.
Full textAbstract:
Information technology evidence consists of a mix of representations of various applications of digital electronic equipment, and can be brought to the fore in all contexts that result in legal decisions. The occurrence of such evidence in legal proceedings, and other legal decision-making, is a phenomenon previously not researched within legal science in Sweden. The thesis examines some of the consequences resulting from the occurrence of information technology evidence within Swedish practical legal and judicial decision-making. The thesis has three main focal points. The first consists of a broad identification of legal problems that information technology evidence entails. The second focal point examines the legal terminology associated with information technology evidence. The third focal point consists of identifying sources of error pertaining to information technology evidence from the adjudicator’s point of view. The examination utilizes a Swedish legal viewpoint from a perspective of the public trust in courts. Conclusions include a number of legal problems in several areas, primarily in regards to the knowledge of the adjudicator, the qualification of different means of evidence and the consequences of representational evidence upon its evaluation. In order to properly evaluate information technology evidence, judges are – to a greater extent than for other types of evidence – in need of (objective) knowledge supplementary to that provided by parties and their witnesses and experts. Furthermore, the current Swedish evidence terminology has been identified as a complex of problems in and of itself. The thesis includes suggestions on certain additions to this terminology. Several sources of error have been identified as being attributable to different procedures associated with the handling of information technology evidence, in particular in relation to computer forensic investigations. There is a general need for future research focused on matters regarding both standards of proof for and evaluation of information technology evidence. In addition, a need for deeper legal scientific studies aimed at evidence theory has been identified, inter alia regarding the extent to which frequency theories are applicable in respect to information technology evidence. The need for related further discussions on future emerging areas such as negative evidence and predictive evidence are foreseen.
34
ZENG, RUEI-SHAN, and 曾瑞山. "CPA Audit Quality And Legal Liability." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/493567.
Full textAbstract:
碩士國立高雄應用科技大學
會計系
102
Abstract The purpose of this study in Chinese and English reference with qualitive research is to exploreCPA Audit Quality And LegalLiability.Influential factor often for (1)Audit size,(2)CPA gender and year of experience, (3)Audit fees,(4)CPA rotation,(5)Client importance,(6)Nonaudit services,(7)Audit industry specialization quality. The importance problem study of CPA Legal Liability are all nations accounting expert and experiences,because not only influence relation between CPA survival and development but also all society economy order safety working. CPA Legal Liability include disciplinary punishment, crime liability, civil liability and administrive liability. Crime liability and administrive liability have punishment. Civil liability has compensation effect. Key words: CPA Audit Quality,Legal Liability, Audit Size, Audit Fees, Crime Liability, Administrive Liability.
35
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.
Full textAbstract:
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.
36
Zhan, Jun. "Audit Pricing, Accruals and Firm Value: A Legal Origins Perspective." Thesis, 2012. http://spectrum.library.concordia.ca/977271/1/Zhan_PhD_S2013.pdf.
Full textAbstract:
Audit Pricing, Accruals and Firm Value: A Legal Origins Perspective
Jun Zhan, Ph.D. in Business Administration
Concordia University, 2012
Relying on an conceptual approach that mixes economics and law, La Porta, Lopez-de-Silanes, Shleifer and Vishny (1997, 1998) and La Porta, Lopez-de-Silanes and Shleifer (2008) document that legal rules and regulations protecting investors vary systematically among legal origins and related institutions. They further argue and show that such differences do affect various economic outcomes. Relying of the ground-breaking work of LLSV, many studies find extensive evidence on how a country`s legal system affects, among other things, its capital market development, the governance of firms and the properties of accounting information. In that context, the quality of external auditing, which does encompass the pricing of such services, are widely perceived to underlie capital market development, corporate governance and accounting information. However, prior empirical research pays scant attention to the interface between country-level legal systems or macro-economic factors and audit pricing. Thus, whether and how audit pricing is influenced by a country’s legal system remain open questions.
Hence, this dissertation purports to shed further light on the pricing of audit services and on the effect of such pricing on the quality of financial reporting, as proxied by accounting accruals, across different legal regimes. I measure accruals as either total accruals or discretionary accruals. In addition, I adopt multiple measures to proxy for a country’s legal institutions, such as rules of law, strength of legal enforcement and investor protection. Using a sample of 23,398 observations on audit fees from 13 countries for the period 1996-2006, I find the following results. Firstly, I find that audit fees are associated with higher accruals across countries. Additional analysis reveals that the fees-accruals association is more likely to be driven by the “Risk pricing” argument, which argues that auditors charge higher fees to compensate for additional engagement risks that are reflected in higher accruals. Secondly, I find that a country’s legal regime plays a significant role in audit pricing. Specifically, the positive fees-accruals association is more pronounced for firms from weak legal environments.
In the next stage of analysis, I proceed to investigate the impact of large audit fees on investors’ perceived audit independence. I find a significant positive association between audit fees and a firm`s Tobin’s Q, and this association is more pronounced under weak legal environment than under strong legal environment. I further test whether excessive audit fees help to predict future profitability or not. My analyses show that audit fees are significantly and positively associated with CFO of next year. These results suggest that abnormally large audit fees are priced by the stock market because they help predict a firm’s future profitability, thus providing valuable information to investors.
Overall, my findings lead to the conclusion that auditors charge higher fees to clients with larger accruals for risk-pricing purposes. My analyses do not suggest that such large fees compromise auditor independence. Moreover, the evidence suggests that legal institutions play critical roles in terms of accrual choices and of audit pricing.
37
Chou, Chieh-Ying, and 周杰穎. "An Analytical Study of Accounting Education, Audit Quality, and Legal Liability." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/95011389014428146465.
Full textAbstract:
碩士國立臺灣大學
會計學研究所
102
Following the framework in Schwartz (1997), this study examines the effect of accounting education on the audit market and the level of investment conducted under different legal regimes by an analytical model. Since the level of education is observable to the investor, this model shows that it will affect both the investor’s and the auditor’s decision making through audit fee. Under vague negligence liability rule, the equilibrium combination of audit effort, education, and investment will never achieve social optimum. Although under strict liability rule the audit effort and the education may have a chance to be socially desired, they are still upwardly distorted by excessive investment. These results can be served as reference for law makers to improve the design of auditor liability.
38
簡駿貿. "The impact of auditor's legal liability on managenent fraud and audit effort." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/65556637592621075598.
Full textAbstract:
碩士國立政治大學
會計研究所
92
In America, the audit profession contends legal practices treat auditors unfairly. Until recently, they have been held jointly and severally liable for undetected material misstatements and have had to pay their own legal fees whether or not they prevail in court. Hence, they have asked for proportionate liability regime in decades and have got some success. A primary concern about proportionate liability is its potential effects on stockholders. Opponents claim that proportionate liability would decrease investor protection when managers are bankrupt due to the reduction in compensatory payments from auditors. Until now, this controversy still exists. To understand how auditor’s legal liability affects audit failure, this study focuses on the impacts of auditor’s legal liability on management fraud and audit effort. Based on Patterson and Wright (2003) analytical model, this study investigates the effectiveness of proportionate liability in reducing the amount of management fraud and the audit failure rate relative to joint and several liability in two strategic audit settings: one that audit quality is affected by audit effort and one that audit quality is affected by both audit effort and the amount of management fraud. My results show that a proportionate liability rule with large marginal liability relief for audit quality can effectively decrease the amount of management fraud and the audit failure rate relative to joint and several liability in both strategic audit settings. This result would provide valuable reference in auditor’s legal liability determination for policy-makers and regulators.
39
CHEN, MENG, and 陳萌. "The Transformation of Auditors’ Organizational Form, Legal Environment, and Audit Fees: Evidence from China." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/cnp4j6.
Full textAbstract:
碩士東吳大學
會計學系
104
This study examines the association between the transformation of CPA firms’ organizational form and audit fees and how legal environment affects this relationship. Exploiting a unique setting in which the legal form of Chinese public accounting firms is mandated to change from limited liability (LL) to limited liability partnerships (LLP), I find that the change in the legal form is associated with a significant increase in audit fees, and that such increase is more pronounced in provinces with stricter legal environment. These findings suggest that auditors respond to the increased litigation risk by charging a higher audit fees.
40
Wu, Hsin-Liang, and 吳欣亮. "The Legal Responsibility of CPA’s Audit and Attestation of the Financial Statements in Taiwan." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/24899157998720761786.
Full textAbstract:
碩士國立臺灣海洋大學
海洋法律研究所
99
Financial statement is the best index to reflect the result of a business’ operation. Therefore, with today’s bustling economy and progressively complicated financial transactions, the user has given CPA increasingly important responsibilities and more expectations. Once a business fails, the CPA will be held responsible in addition to the company’s management. Although the failure of a business is not equivalent to the failure in auditing, the financial statements audited by such CPA will be checked under the microscope once a business fails. Therefore, whether an CPA have fulfilled the “duty of care” in his or her profession and the allocation of the burden of proof will be important in judging the legal responsibility of the CPA. This article will divide the legal responsibilities of the CPA into criminal, civil, and administrative areas (including disciplinary actions). In terms of criminal responsibility of an accountant, there will be discussion on the subjective and objective conditions necessary to establish a crime, as well as the analysis on regulations of criminal law and economic criminology. In terms of civil responsibility of an accountant, there will be discussion on Securities Exchange Act, and Certified Public Accountant Act; the claimant, the party liable for damages and the burden of proof for indemnification, and the analysis and calculation of the amount of damages. In terms of administrative responsibility of an accountant, there will be discussion on the disciplinary action from regulatory bodies and the Certified Public Accountant’s Discipline Committee, as well as the administrative remedy procedure. In addition, concrete cases will be provided where the business fails, and the court’s verdict and interpretation of the accountant’s responsibility will help the reader in their understanding of the case. CPA is regarded as the guardian of the financial statement. The execution of auditing has a great impact on social justice. Therefore, the world will impose high expectation on an accountant. As a result, an accountant shall be compliant to the legal rules, even more so in terms of social duty. However, the user of the financial statement or the regulatory bodies cannot put more legal responsibilities on an account without a reasonable limit nor hold an accountant liable as a substitute for the failure of a business. This article aims to provide an explanation to the legal responsibilities of an accountant for writing a false financial statement, as well as give thought on areas where the rules are not that clear in the hope that this can be used as a reference in the future.
41
Lien, Yuan-Lung, and 連元龍. "A Research Opon Legal Liabilities of CPA Audit Activities － Focus on Local Judgement and Precedent." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/89812670325498970212.
Full textAbstract:
碩士國立臺灣大學
會計與管理決策組
94
On January 11 of 2006, the amendment of the Security Exchange Act about the external auditor’s civil liability has been put into force. In addition, the amendment of the Certified Public Accountant Act (called the CPA Act）proposed by The Executive Yuan is canvassed in the Legislative Yuan, if the amendment is adopted, there will be a definite framework of the auditor’s liability. Because the amendment of the CPA Act may possibly enforce CPAs to take out the liability insurance, and the Investors Protection Center may take actions of false financial statement forwardly, the CPAs will face heavy pressure of litigation in the future. The liability of CPAs is a matter involved in different subjects. The domestic research stresses introduction of the U.S. cases and the legislation policy choice. The collation of related judicial practical is lacking. The dissertation collates seven judgments about CPAs’ liability and also introduces several cases about management fraud to develop the judicial points of view in such cases and to provide suggestions for CPAs. The first chapter of this dissertation introduces the research motive and research conclusion in advance. The following two chapters, “the Arising Process of Financial Statement” and “the auditing of Financial Statement”, introduce the auditing objects, the auditing process, several considerable issues and the judicial points of view. The following chapter, “False Financial Statement and Auditing Fail”, is a turning point from accounting to law, discusses such concepts by judicial decisions, and finds that the court didn’t consider the compliance of GAASs being a absolute reason to prevent liability. The last two chapters, “the General Civil Liability of CPAs” and “the CPAs’ Legal Liability under the Security Exchange Act”, allocate the civil liability, the criminal liability of CPAs, and the leading cases in U.S. to compare with domestic judgments. It is obviously that the court didn’t let the CPAs take the heavy burden on the basis of the concept of equity. And this appearance may change after the amendment of the Security Exchange Act has been taken into force. The dissertation also defines the causation in order to let CPAs take reasonable liability.
42
HSU, CHUNG-CHEI, and 許忠治. "THE EFFECTS OF NON-AUDIT SERVICES ON PERFORMANCE OFAUDIT FIRMS: A PERSPECTIVE OF LEGAL ENVIRONMENT ANDORGANIZATION TYPES." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/4ww82m.
Full textAbstract:
博士國立雲林科技大學
會計系
105
This study examines the association between non-audit services and operating performance of audit firms in Taiwan. Empirical data source from 1992-2014 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Committee,Executive Yuan. Non-audit services include four major categories, including tax services,management advisory services, corporate registration services, and bookkeeping and other services. This study divides sampling period into four sub-periods. Period 1 refers to pre-SOX (1992- 2002) and period 2 belongs to post-SOX (2003-2004). The period 3 covers the years after the passage of Certified Public Bookkeepers Act but before the amendment of Certified Public Accountant Act (2005-2007). Period 4 defined as the time periods after the amendment of Certified Public Accountant Act to 2014 (2008-2014). Based on organization type, this study classifies total sample into four sub-samples, including large, medium and small audit firms. For both large and medium audit firms, non-audit services except management advisory services are affected by the short-term legal environment but have no positive effects on operating performance. Non-audit services are not affected by the short-term legal environment but have positive effects on operating performance in the small audit firms. In terms of the provisions of non-audit services, both large and medium audit firms are feasible to render management advisory services but small audit firms can develop all non-audit services. In terms of the long-term legal environment, large audit firms can still devote to tax services but medium audit firms need to reduce corporate registration services. To maintain good operating performance, small audit firms are advised to break through the dilemma in the provisions of bookkeeping and other services to meet the increasing demand for the services.
43
LEE, HSIA-HAO, and 李夏豪. "An Analytical Study of The Impact of The Upper Limit of The Auditors' Legal Liabilities on Audit Quality." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/89742010123122925033.
Full textAbstract:
碩士國立臺北大學
會計學系
103
This study extends Schwartz(1997)’s model, studying the impact of the upper limit of the auditors’ legal liabilities on audit quality and investment level chosen by investors. This study assumes two kinds of upper limits: The multiple of audit fees and the percentage of investment. Our main results are as follows: 1. When the multiple of audit fees is used, under vague liability rule, audit effort can be more than, equal to, or less than the social optimal level. This effort level is also lower than the one chosen without upper limit. However, effort level is below the social optimal under strict liability rule. On the other hand, investment levels will both reach the social optimum under these two liability systems. 2. When the percentage of investment is used, the conclusions about the audit effort are similar to the case of the multiple of audit fees. The investment level will be higher than the social optimal. However, the higher the percentage is, the lesser the over-investment will be.
44
Faria, Inês Caetano. "Certificação legal de contas dos municípios portugueses - descrição e características." Master's thesis, 2019. http://hdl.handle.net/10316/89863.
Full textAbstract:
Relatório de Estágio do Mestrado em Contabilidade e Finanças apresentado à Faculdade de EconomiaO presente relatório pretende realçar quais as atividades desenvolvidas ao longo do estágio na sociedade de revisores Telma Carreira Curado & Associados, Sociedade de Revisores Oficiais de Contas, e ao mesmo tempo confrontar o conhecimento prático adquirido com a vertente teórica lecionada durante o Mestrado de Contabilidade e Finanças, na Faculdade de Economia da Universidade de Coimbra.Adicionalmente o relatório expõem a realização de um estudo de caso sobre os Municípios Portugueses. O objetivo é análisar o tipo de Certificação Legal de Contas emitida para cada município, num período temporal definido, e a aptidão do órgão executivo para reverter opiniões modificadas em anos posteriores. Durante o estágio foi clarificado o percurso de uma auditoria financeira, incluindo todos os procedimentos, metodologias e práticas legais subjacente à profissão com o objetivo de alcançar a compreensão e aplicação das normas de auditoria e essencialmente de desenvolver a capacidade crítica e analítica nos trabalhos de validação de asserções. Todos os conhecimentos adquiridos foram ao encontro das metas iniciais estabelecidas para o estágio, tendo sido também fundamentais para a elaboração de um estudo de caso coerente e fundamentado. Neste conclui-se que os municípios portugueses apresentam, ao longo dos anos em análise, constantes opiniões modificadas nas suas Certificações Legais de Contas. Sendo de realçar opiniões por conta de Imobilizado e Bens de Domínio Público não registados na contabilidade.
The present report intends to enhance which activities were developed during the internship in Telma Carreira Curado & Associados, Society of Statutory Auditors. At the same time this report wishes to confront the acquired knowledge with the lessons learnd during the master’s degree in Accountability and Finance, in Faculdade de Economia da Universidade de Coimbra.Additionally, the report presents one case study about Portuguese Municipalities. The purpose is to analyse the type of Legal Certification of Accounts for each county, for a defined time period, and the ability of the executive body to reverse modified opinions the following year. In addition, the analysis of the influence of the SROC change on the type of opinion and reservations issued. During the internship the course of a financial audit was clarified, with all procedures, methodologies and legal practices underlying the profession in order to achieve understanding and application of auditing standards and essentially to develop critical and analytical capability in assertion validation work.All the acquired knowledge met the initial goals established for the internship, being also fundamental in the elaboration of a coherent and well-grounded case study. In it, it is concluded that the Portuguese municipalities present, over the years under analysis, constant modified opinions. Of particular note are opinions on fixed assets and public domain goods not registered in accountancy.Key words: Financial Audit; Legal Certification of Accounts; Auditor's Opinion; Local Administration; Modified Opinion
45
Lai, Springfield, and 賴春田. "The Changes in the Business Scope, Legal Responsibilities of A Certified Public Accountant (CPA) and The Evolution of Audit Firm''s Organization." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/60988768616074421516.
Full textAbstract:
碩士國立臺灣大學
會計學研究所
88
The CPAs'' business is heavily reliant on the territory''s economic development, especially the development of capital market. However, for the past 30 years, the CPAs'' business has been expanding from the attest services related to compliance with Generally Accepted Accounting Principles (GAAP) to the services of consulting in nature, and most recently, the CPA''s services have expanded to the business process outsourcing, which have caused significant impact on the CPAs'' professional ethics and independence position. Many scholars in the Accounting profession are expressing serious concerns on this expansion of CPA''s business. This essay covers the background of this phenomenon. This essay reported the changes of the local big accounting firms for the last 30 years. These changes were in response to the worldwide changes in the accounting profession, that is due to globalization, diversification, merger and acquisition of business. The CPAs'' business include many diversified operations, which are managed by professional partners of different fields of expertise, such as accountants, tax lawyers, investment bankers, business consultants, etc. How do they work together effectively and efficiently so that they can provide the best services to the clients? This essay described the operational discipline and methodology to address the operation needs of the business. There had been significant changes in the CPA responsibilities for the past 30 years. For example, the CPA''s unlimited legal liabilities partnership have been changed to limited liabilities partnership, except for the CPA in charge. Furthermore, at present, the non-auditing and consulting services departments have been incorporated as a separate company being prepared to go public. These issues are very hot at this moment in the accounting and auditing fields. This essay also described the historic background, authority requirement, and the Big Five responses to the evolution. Finally, this essay pointed out the following topics, which are the very hot issues, for further study: 1. Business processes outsourcing (BPO) BPO is the recommendable idea to corporate re-engineering as companies do not only seek for downsizing but also for better efficiency and improving the companies'' return on investments. The CPAs are considered to be highly capable to provide the BPO services such as accounting and reporting services, tax filing services, information process, personnel services, etc. as a consequence, the CPAs'' business scope will be enlarged. 2. On-line reporting for financial and non-financial information The current internet and web technologies enable the company to report its financial and non-financial information to its public investors through on-line systems. The CPAs shall be responsible to direct their clients to use these technologies to achieve this objective and this is a very good topic for academic research for young scholars. 3. Reporting change from "cost basis" to "fair value basis" The financial statements of a company are, at present, based on the "cost basis" which will be soon changed to "fair value basis" due to increasing globalization of capital markets and growing interest in the concept of shareholder value. Not to mention our existing financial reporting published recently, this change will, of course, significantly affect the CPAs'' business and responsibilities as well as the audit firms'' organization at structure. We need to keep an eye on its development.
46
SEDLÁČKOVÁ, Vendula. "Implementace E-Auditu do problematiky kontroly daně z příjmů právnických osob." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-50731.
Full textAbstract:
The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims of course all this operations are carried out with e-audit instruments, especially with analytic software IDEA.
47
陳鑕靂. "A legal study on the supervision mechanism of insurance business internal control and internal audit - Focusing on article 148-3(1) and 171-1(4) of the Insurance Law." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/gsfqzx.
Full text
48
Vlk, Vojtěch. "Právní aspekty realizace developerského projektu z pozice investora." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-436179.
Full textAbstract:
Real estate development is an intersectoral discipline not only itself, but also in the field of law, because within it both public and private legal relationships are established. The aim of this work is to analyze the construction process of a residential project consisting of ten solitary family houses and related technical and transport infrastructure from a legal point of view. The emphasis will be placed on the analysis of legal risks that can arise for the investor in the various stages of realization of the construction project. The chapters will be sorted chronologically as the realization of the construction project takes place, from the selection of a suitable site to the issuance of the occupancy permit. The first part of the work is devoted to a legal audit of the land on which the construction project is to be carried out. Particular attention is paid to a public law restrictions, such as zoning or buffer zones, as well as risks arising from acquisition of ownership from a specific seller, such as the risk of unenforceability of a sales contract due to bankruptcy of the seller or voidability of the sales contract due to execution proceedings. The next chapters are devoted to the actual realization of the project. In third chapter I analyze the specifics of the developer's preliminary...
49
Madaleno, Mateus Mireny Vasco. "A Importância da Certificação das Contas nas PME: os efeitos das contas certificadas no seu desempenho económico e financeiro." Master's thesis, 2017. http://hdl.handle.net/10316/81922.
Full textAbstract:
Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de EconomiaApesar do interesse e debate crescente em torno da pertinência da Auditoria no contexto corporativo, escassos são os estudos dedicados à descrição e análise do seu impacto. Com efeito, o presente trabalho procurou descrever e avaliar as mudanças registadas nos indicadores económicos e financeiros de uma amostra de sociedades por quotas portuguesas sujeitas à obrigatoriedade da certificação das contas. Para tal, recolheram-se duas amostras emparelhadas compostas por 40 empresas do setor secundário e terciário, avaliando-se em dois momentos (antes e após a certificação das contas), de período de 6 anos (entre 2003-2008), os indicadores económicos e financeiros - endividamento, imobilização do património, cobertura do passivo de curto prazo, cobertura do passivo de médio e longo prazo, solvabilidade, autonomia financeira, rendibilidade dos capitais próprios, ROI, rendibilidade das vendas, custo do capital alheio, rotação do capital próprio, fundo de maneio, liquidez geral, liquidez reduzida. Este estudo também faz referência aos efeitos e consequências da auditoria nas entidades auditadas, assim como, o seu impacto e importância para as entidades auditadas e para as instituições reguladoras, que têm o papel de averiguar se a obrigação legal de certificação das contas esta a ser cumprida pelas empresas. Sendo que, a certificação legal das contas tem um papel importante a nível social, uma vez que é o garante de que as empresas auditadas apresentam uma imagem verdadeira e apropriada.Os resultados, indo de encontro ao único estudo anterior realizado em Portugal, não demonstram diferenças estatisticamente significativas antes e após a certificação das contas. Porém, revelam uma evolução positiva após a certificação das contas nas várias medidas de desempenho. A conclusão deste estudo contempla sugestões para estudos futuros e a importância da compreensão destes resultados no contexto atual.
Despite the growing interest and debate about the need for Auditory in the corporate context, few studies have described and analysed its impact. Because of that, the present work aimed to describe and measure changes in economic and financial rates in a sample of Portuguese Limited liability enterprises (LLEs) that had mandatory account certification. To do so two paired samples were collected, each with 40 enterprises of the secondary and third sector, measured before and after account certification, in a cohort of 6 years (2003-2008), with the economic and financial rates: debt, fixed assets, short-term liabilities, long-term liabilities, solvency, financial autonomy, return on equity, return on investment, sales profitability, cost of capital, sales return, working capital, general liquidity, reduced liquidity. This study also refers to the effects and consequences of auditing on audited entities, as well as their impact and importance for audited entities and regulatory institutions, which have the role of ascertaining whether the legal obligation to certify the accounts is to be Companies. Legal certification of accounts plays an important social role, since it ensures that the audited companies present a true and fair view.The results, confirm a previous study conducted in Portugal, and don´t show differences before and after account certification. Nevertheless, there is a positive development in several domains after account certification. Conclusions derived approach the importance of this results in the present context and suggestions for future research.
50
Jedličková, Anetta. "Podvod v klinickém hodnocení léčiv z pohledu etiky a práva." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-332271.
Full textAbstract:
The subject of my dissertation is fraud in clinical trials in terms of ethics and law. The aim of my research was to analyze the frequency of fraud in clinical trials of a given sample of data collected, identify the main fraudsters and to analyze the causes that led participants in clinical trials to commit fraud. In the theoretical part of my dissertation I defined the concepts of clinical trials, deception, ethical issues and the relevant legal framework. The practical part contains the results of the data analysis of the incidence and causes of fraud, the main actors of fraud and conception of recommendations, which appears to be essential for the prevention of fraud in clinical trials. The data analysis and participant observation show that during 107 GCP (Good Glinical Practice) audits conducted during the period of 2008-2013 in 22 countries, 14 revelations of fraud in clinical trials were identified, which represents 13.1 %. Most often fraud was committed by investigators, a total of 47.6 % of all observed groups of cheating clinical trial participants. The main causes that led investigators to commit fraud represent a lack of eligible patients, financial gain and personality traits. Based on the results obtained during my research I highlighted in the practical part of my dissertation the ethical...