Log in

Relevant bibliographies by topics / The audit institution / Dissertations / Theses

To see the other types of publications on this topic, follow the link: The audit institution.

Dissertations / Theses on the topic 'The audit institution'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'The audit institution.'

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

Muchačiova, Gražina. "Valstybinio finansinio audito reikšmė ir būtinumas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140128_134834-98849.

Full text

Abstract:

Magistro baigiamajame darbe išanalizuota valstybinio finansinio audito esmė ir įgyvendinimo metodai, ištirtos valstybinio finansinio audito ataskaitos ir pateikti siūlymai kaip pagerinti finansinio audito efektyvumą. Pirmoje darbo dalyje teoriniu aspektu nagrinėjama valstybinio finansinio audito samprata, tikslai, uždaviniai, teisinis reglamentavimas, atskleidžiama audito reikšmė ir būtinumas, jo įtaka viešųjų finansų valdymui. Antroje dalyje nagrinėjami valstybinio finansinio audito įgyvendinimo metodai, audito subjektai, aiškinamasi audito ataskaitų reikšmė. Trečioje darbo dalyje pateikta at

APA, Harvard, Vancouver, ISO, and other styles

2

Fully, Richard Baros, and Kortu Duke David. "Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20758.

Full text

Abstract:

Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. Accordingly, the purpose of this study is to explore the external and internal factors that cause audit delay and the aftermath they have on public sector audit quality. As for this study, its original value correlates with the espousal of

APA, Harvard, Vancouver, ISO, and other styles

3

Sazimová, Renata. "Výkonnostní audit - teorie a praxe." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360139.

Full text

Abstract:

The thesis deals with performance audit theory and practise. Performance audit consists in evaluating of economy, efficiency and effectiveness. It checks inputs, how they are used and if the intended target is achieved. The main goal of the thesis is to use the theoretical knowledge and do the performance audit of chosen entity. The partial goal is to find out how the performance audit works in reality especially in the Czech Republic.

APA, Harvard, Vancouver, ISO, and other styles

4

Ognev, Denis. "Audit bank v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203733.

Full text

Abstract:

This diploma thesis deals with external audit of banks in Czech Republic. The main objective of this thesis is to describe in detail the techniques, strategy and methods which are used by the external auditor during the engagement and to compare them with those used in internal audit. The main emphasis during the stage of interim audit is put on control of risk management activities. The first part of this diploma thesis is devoted to theoretical issues and legal aspects of audit profession. Specific characteristics of banking institutions audit including major risks and the scope of external

APA, Harvard, Vancouver, ISO, and other styles

5

Carling, Josefin, and Hanna Ström. "Revisionsutskott : En förtroendehöjande institution?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17164.

Full text

Abstract:

Ökning av bedrägerier i den finansiella rapporteringen anses ha skadat förtroendet för bolagsledningar och revisorer vilket i sin tur har lett till ett ökat krav på ansvarstagande för bolag. Svag bolagsstyrning anses vara en av de bakomliggande orsakerna till det förtroendeproblem som uppstått inom det svenska näringslivet. För att försöka återfå investerarnas förtroende har ett antal åtgärder vidtagits. Svensk Kod för bolagsstyrning uppkom delvis med syftet att stärka förtroendet för de svenska börsbolagen. Styrelsen är ansvarig för transparens och upprättandet av intern kontroll och i ett fö

APA, Harvard, Vancouver, ISO, and other styles

6

Abdi, Khaireh Hassan. "L'audit externe des établissements publics djiboutiens : analyse descriptive de la demande d'audit externe dans le cadre de la gouvernance publique." Thesis, Clermont-Ferrand 1, 2015. http://www.theses.fr/2015CLF10462.

Full text

Abstract:

Cette thèse porte sur analyser la place de l'audit, plus particulièrement l'audit externe, dans l'évolution de gouvernance des organisations publiques à Djibouti qui a débuté depuis plus de quinze (15) ans. Il s'agit aussi d'apporter des éléments de réponse sur les formes d'audit qui sont associés à cette évolution de la gouvernance. Il s'agit ici d'une l'analyse des pratiques de contrôle externe relatives au secteur public djiboutien et plus particulièrement celles concernant les établissements publics, en s’appuyant sur un cadre théorique privilégiant les relations entre parties prenantes de

APA, Harvard, Vancouver, ISO, and other styles

7

Erkan, Berna. "The Role Of Sais In Promoting Sustainable Development: Environmental Auditing." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12613993/index.pdf.

Full text

Abstract:

This thesis is based on cross-sectional data analyses by using Ordinary Least Squares (OLS) Method in order to determine the main drivers of the environmental performance and specifically the effects of environmental audits conducted by Supreme Audit Institutions (SAIs) on sustainable development. Two general models are employed throughout the study that have the Environmental Performance Index (EPI) as dependent variable and various sub-models for different income groups are produced to observe the individual and interactive effects of explanatory variables. First model includes 150 countries

APA, Harvard, Vancouver, ISO, and other styles

8

Shahmurad, Omar Ibrahim Hassan Ahmed. "Framework to improve government auditing with particular reference to the performance of the State Audit Institution (SAI) in the United Arab Emirates." Thesis, University of Hull, 1995. http://hydra.hull.ac.uk/resources/hull:3949.

Full text

Abstract:

The increased role of governments in planning and controlling socio-economic development, results in huge government expenditures on programmes and activities. This increases the importance of the government budgeting and accounting system as a tool for planning, managing and controlling this huge increase in government activities. The external auditing and controlling authority ( State Audit Institution ) can strengthen the monitoring and controlling mechanism by performing not only a regularity and compliance audit, but by extending its role to include the examination, evaluation and audit o

APA, Harvard, Vancouver, ISO, and other styles

9

Zovienė, Asta. "Vidaus medicininio audito veiklos vertinimas ligoninėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_134044-31889.

Full text

Abstract:

Magistro baigiamasis darbas sudarytas iš trijų pagrindinių dalių. Pirmoje dalyje analizuojami teoriniai vidaus medicininio audito sveikatos priežiūros įstaigose aspektai bei modeliai, nagrinėjamas vidaus medicininio audito teisinis reglamentavimas Lietuvoje. Antroje dalyje analizuojama VšĮ Respublikinės Panevėžio ligoninės vidaus medicininio audito veikla 2010 – 2013 m., jos organizavimas ir vykdymas. Trečiojoje darbo dalyje įvertinama vidaus medicininio audito veikla Respublikinėje Panevėžio ligoninėje vidaus medicinos auditorių ir konsultantų požiūriu. Magistro baigiamojo darbo pabaigoje, re

APA, Harvard, Vancouver, ISO, and other styles

10

Hanselová, Aneta. "Využití účetnictví a kompetence při kontrolní činnosti Nejvyššího kontrolního úřadu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206022.

Full text

Abstract:

The aim of the following thesis reflects current trends in public sector accounting and subsequent audit of public sector entities's financial statements. The main principles of accounting are desribed in order to determine how the financial statements are used during controls and audits. In this context the Supreme Audit Institution is introduced as an independant institution practicing external audit in public sector. For this purpose the SAI's control reports reflected the financial audit of the selected public sector entities will be analyzed.

APA, Harvard, Vancouver, ISO, and other styles

11

Júnior, Eduardo Castaldelli. "Divulgação de desempenho de órgãos públicos: uma Análise de Conteúdo dos relatórios de gestão do Tribunal de Contas da União." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17122010-143341/.

Full text

Abstract:

O objetivo deste trabalho é analisar a adoção de uma política de divulgação usada pela entidade fiscalizadora brasileira, o Tribunal de Contas da União (TCU), para divulgação de seus indicadores de desempenho. Essa análise é principalmente influenciada pela análise comparativa de Barzelay (1997) e de Pollitt e Summa (1997). As organizações públicas são requeridas a utilizar a avaliação de desempenho orientada a resultados em substituição à orientada a recursos que elas estavam utilizando. Os stakeholders do TCU (agências auditadas, Congresso Nacional, e a comunidade) esperam um amplo nível pre

APA, Harvard, Vancouver, ISO, and other styles

12

Голованова, Т. П. "Гендерний аудит ВНЗ як інструмент реалізації політики рівних прав та можливостей жінок та чоловіків в освітній сфері". Thesis, Cумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46862.

Full text

Abstract:

Питання забезпечення рівними можливостями чоловіків та жінок визначають як важливе 44% опитаних представників ЗНУ. При цьому значний внесок у такий достатньо високий показник роблять саме жінки, адже для них рівень важливості питання підіймається до 55%, в той час як лише кожен п’ятий чоловік має аналогічну думку. Перспективи роботи ми бачимо у продовженні участі у діяльності Всеукраїнської мережі осередків гендерної освіти вищих навчальних закладів. Для просування ідеї гендерного аудиту необхідна активна участь співробітників, викладачів, студентів на в

APA, Harvard, Vancouver, ISO, and other styles

13

Söderström, Paulina, and Suana Muric. "Revision inom privat och offentlig sektor: en jämförelse : En jämförande studie av granskningsprocessen för revision inom den privata sektorn och statlig revision." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44347.

Full text

Abstract:

Bakgrund: Under 2000-talet har ett antal skandaler skakat om revisionsbranschen, både inom den privata och den offentliga sektorn. Detta har väckt ett intresse för att undersöka hur revisionen går till inom dessa två sektorer. Tidigare forskning som jämför revision inom den privata sektorn med statlig revision är begränsad, vilket motiverar den här undersökningen då en sådan jämförelse kan ge större kunskap kring huruvida företag och myndigheter är föremål för samma nivå av granskning. Vidare är granskningsprocessens påverkan på revisionskvaliteten ett relativt outforskat område, vilket motive

APA, Harvard, Vancouver, ISO, and other styles

14

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 text

Abstract:

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)<br>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)<br>Made available in DSpace on 2016-09-19T22:25:27Z (GMT). No. of bitstreams: 1 BRANDAO DCS-2013.pdf: 2022565 bytes, checksum: b8802f45dd014ffa29ff4c62f0c6be54 (MD5) Previou

APA, Harvard, Vancouver, ISO, and other styles

15

Moon, Ho Seung. "A model of accountability and performance audit by Supreme Audit Institutions." Thesis, Birmingham City University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367472.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

de, Haas Sara. "Riksrevisionens kris 2016 : Ett fall av bristande förändringsarbete och ledarskap som hot mot professionens autonomi." Thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-363125.

Full text

Abstract:

In 2016, the three Auditors General of the Swedish National Audit Office asked to be relieved of their positions after a period of intense criticism in the media. Swedish journalists had revealed that they all three had acted in ways that were not compatible with the office, and even in some cases against anti-corruption rules. However, it was also revealed that the staff resistance to the organisational change brought about by the three auditors had also contributed to the ongoing conflict within the agency. This paper aims to deepen the understanding of the situation within the agency and of

APA, Harvard, Vancouver, ISO, and other styles

17

Tarsitano, Fernanda Anselmo. "Estratégias de captura de renda por sobrepreço e medidas corretivas na consolidação do assunto pelo Tribunal de Contas da União brasileiro." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-26102012-103957/.

Full text

Abstract:

Esta pesquisa analisa um conjunto de 76 decisões proferidas pelo Tribunal de Contas da União Brasileiro, relativas às irregularidades de sobrepreço em contratos de obras publicas federais licitadas e executadas, com o objetivo de identificar estratégias de captura de renda e as respostas da Corte de contas. Estas decisões são denominadas de acórdãos e foram selecionadas pelo próprio Tribunal para servirem de paradigma para futuras decisões. A pesquisa identificou 4 diferentes estratégias de captura de renda envolvendo manipulação de índices referenciais de preço de itens unitários e verificou

APA, Harvard, Vancouver, ISO, and other styles

18

Keblytė, Roberta. "Į veiklos audito specialistų veiklą nukreipta kompetencija, jos turinys ir pripažinimas Europos aukščiausiose audito institucijose." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130625_180350-89842.

Full text

Abstract:

Magistro baigiamajame darbe išanalizuota į veiklos audito specialistų veiklą nukreipta kompetencija, jos turinys ir pripažinimas Europos AAI, įvertintas Europos AAI atstovų požiūris į veiklos audito specialistų sertifikavimo galimybę. Pirmoje darbo dalyje atskleista veiklos audito samprata, vieta ir reikšmė audito sistemoje, Europos AAI veiklos audito raida bei esminiai veiklos audito bruožai. Antroje dalyje atskleista veiklos audito specialistų samprata, kompetencija ir strateginiai individo kompetencijos tobulinimo būdai. Trečioje dalyje nustatomi į veiklos audito specialistus nukreiptos kom

APA, Harvard, Vancouver, ISO, and other styles

19

Ševčík, Petr. "Audit IS ve finančním sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124718.

Full text

Abstract:

Concern of this thesis is a topic of an IT audit on financial institutions. These institutions are subject to severe regulations and considering their purpose -- to provide financial services, it has to be maintained unconditional security of both their information system and data. Therefore, financial institutions belong to the group of the most common customers of IT audit services. Opening part is dedicated to the relationship between financial audit and IT audit. Their history is described until present days. Both local and international contemporary legislation is also described. Then the

APA, Harvard, Vancouver, ISO, and other styles

20

Prasad, Awadhesh. "Environmental performance auditing by supreme audit institutions: progress, practice and prospects." Phd thesis, Canberra, ACT : The Australian National University, 2016. http://hdl.handle.net/1885/112881.

Full text

Abstract:

Environment and sustainable development challenges are matters of global concern. Trillions of dollars of mostly public money are invested every year in environment programs to address these challenges. The effectiveness of these programs is critical to environmental sustainability. The effectiveness of governments’ programs is examined through evaluations undertaken mostly by the private sector and through performance audits undertaken by independent Auditors General, also known as supreme audit institutions (SAIs). Compared with traditional evaluations

APA, Harvard, Vancouver, ISO, and other styles

21

Eldaly, Mohamed Khaled. "Effects of the new regulations of the audit profession on the audit firms' strategies." Thesis, University of Bedfordshire, 2012. http://hdl.handle.net/10547/294283.

Full text

Abstract:

The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. However, trust in auditing firms has been questioned following Enron‘s failure and accounting scandals at WorldCom and other companies. As a result, Arthur Anderson failed and the number of big audit firms fell to four firms and no one knows who might be next. Defond and Francis (2005) believe that a critical trigger occurred when Deloitte & Touch issued a “clean” peer review report on Arthur Andersen in December 2001, just a few weeks before Andersen pu

APA, Harvard, Vancouver, ISO, and other styles

22

Baric, Zeljka. "The Role of Internal Audits within Financial Institutions in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-302317.

Full text

Abstract:

Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. The growing demands and pressure from stakeholders have placed internal auditors in a difficult position of having to serve several stakeholders and sometimes inconsistent ones with different agendas. That is why the aim of this thesis was to examine how regulations have impacted the internal audit within financial instituti

APA, Harvard, Vancouver, ISO, and other styles

23

Shah, Latisha. "Institutional Ownership in Relation to the Mandatory Audit Firm Rotation Rule and its Effect on Audit Quality." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1878.

Full text

Abstract:

Previous studies have concluded that mandatory audit firm rotation (MAFR) has not been successful in controlling the outcomes of the auditor-client relationship. Additionally, the literature concludes that high institutional ownership enhances audit quality through monitoring the management-auditor relationship. This paper hypothesizes that better corporate governance in terms of high institutional ownership percentage will enhance audit quality during a MAFR regime. Since countries that have implemented MAFR in the past have their data in their local languages, I use the special case of Arthu

APA, Harvard, Vancouver, ISO, and other styles

24

Jacobsz, Johannes (Jannie). "Stakeholders' perceptions of an institutional quality audit : a case study." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20036.

Full text

Abstract:

Thesis (MPhil)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: This thesis briefly explores the quality phenomenon in higher education and more specifically in the university context. In addition, the experiences of stakeholders who participated in the first institutional quality audit at a merged university are explored and analysed. It is also argued that the world-wide quality phenomenon at universities, although sometimes politically driven and at times undertaken with hidden agendas, may eventually add value to a university‟ cycle of never-ending quality improvement and enhancement.

APA, Harvard, Vancouver, ISO, and other styles

25

Zhang, Yuyu. "Audit fees and asset securitization risks." Thesis, The University of New South Wales, 2013.

Find full text

Abstract:

The thesis investigates “where were the auditors in asset securitizations”, a criticism of the audit profession before and after the onset of the global financial crisis (GFC). Asset securitizations increase audit complexity and audit risks, which are expected to increase audit fees. Using US bank holding company data from 2003 to 2009, this study examines the association between asset securitization risks and audit fees, and its changes during the global financial crisis. The main test is based on an ordinary least squares (OLS) model, which is adapted from the Fields et al. (2004) bank a

APA, Harvard, Vancouver, ISO, and other styles

26

Serote, Paul. "The impact of economic governance on the trade in accounting and audit services." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74838.

Full text

Abstract:

This study explores the impact of economic governance on the trade in accounting and audit services. A lot of research has been conducted on the trade in goods, but a lot less research on the trade in services. Similarly, as much as research on economic governance has been conducted, little research is available on the impact the rule of law, the control of corruption and the quality of institutions has on the trade in accounting and audit services in Africa. Institutional theory was used to structure the study, particularly in unpacking the importance for a country to have a well-struc

APA, Harvard, Vancouver, ISO, and other styles

27

Brunello, Alessandra. "L'Audit esterno nel Diritto Internazionale. L'International Organizations of Supreme Audit Institutions e l'internazionalizzazione dell'audit." Doctoral thesis, Università degli studi di Padova, 2018. http://hdl.handle.net/11577/3422808.

Full text

Abstract:

The work, entitled "The External Audit in International Law – The International Organization of Supreme Audit Institutions and the audit internationalization” is a wide-ranging research on the audit of public budgets. The aim is to study both international standards in this area and the audit that is actually carried out on the budgets of international organizations, especially on the budgets of the United Nations and the European Union. The research starts from the analysis, in a historical perspective, of the doctrines that have faced the problem of the relationship between international la

APA, Harvard, Vancouver, ISO, and other styles

28

WANG, Rui. "Firm ownership, institutional environment, and audit collusion : empirical evidence from a transitional economy." Digital Commons @ Lingnan University, 2008. https://commons.ln.edu.hk/acct_etd/12.

Full text

Abstract:

Motivated by the renewed interest in, but insufficient empirical evidence of, collusion between auditors and corporate management, I examine this issue in the unique environment of China, which is characterized by a high level of government control over listed companies and auditors, strong competition for audit clients, and uneven economic and legal development across the country. In contrast to prior studies, I employ a two-stage regression approach to study the determinants of audit collusion in China. In the first stage, I develop an audit opinion prediction model of Big 4 auditors (viewed

APA, Harvard, Vancouver, ISO, and other styles

29

Alkaster, Henrico Mario. "Changing the traditional role of the Auditor general: Is the Public Audit Amendment Act constitutional?" University of Western Cape, 2020. http://hdl.handle.net/11394/7584.

Full text

Abstract:

Magister Legum - LLM<br>The majority of South Africa’s 257 municipalities are in a dire state as evidenced by the recent reports of the Auditor-General (AG). 1 The Minister of Cooperative Governance and Traditional Affairs revealed that only 7 percent of the country’s 257 municipalities are classified as wellfunctioning insofar as they are capable of carrying out their tasks adequately.2 From the remaining municipalities, the Minister pointed out that 87 municipalities (31 percent) are ‘frankly dysfunctional’ meaning that service delivery in these municipalities is poor or at times non-e

APA, Harvard, Vancouver, ISO, and other styles

30

Baah, George Kwadwo. "THE INTERSECTION OF AUDITOR INDEPENDENCE, OBJECTIVITY, AND INTEGRITY IN HIGH-RISK AUDIT CONDITIONS." Case Western Reserve University School of Graduate Studies / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=case1465427254.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

McGowan, Michele M. "The influence of the Sarbanes-Oxley act on audit quality| Evidence from nonprofit hospitals subject to the single audit act." Thesis, Nova Southeastern University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3623968.

Full text

Abstract:

<p> This study uses an institutional theory perspective to examine whether significant changes to the audit work and engagement practices required under the Sarbanes-Oxley Act (SOX) lead to improved audit quality in nonprofit hospitals. Unlike their for-profit counterparts, nonprofit organizations have been subject to audits of internal controls over financial reporting and program compliance for decades under Circular A-133 of the Single Audit Act of 1984, as amended. Circular A-133 audits represent the primary accountability tool over the billions of grant dollars awarded annually by the fe

APA, Harvard, Vancouver, ISO, and other styles

32

Shbeilat, Mohammad Khaled. "The Jordanian Corporate Governance Code: A study of institutional investors' perception of the reliability of the audit report and the audit expectation gap." Thesis, Australian Catholic University, 2013. https://acuresearchbank.acu.edu.au/download/7e47498637229f2a8c8a02b5846a4a1fefbe28d3ed7f3bd4725d047b3e22bc4e/3024767/65084_downloaded_stream_309.pdf.

Full text

Abstract:

This thesis examines, from the perspective of Jordanian financial analysts, the impact of selected components of the Jordanian Corporate Governance Code (JCGC) on the reliability of audit reports and the extent to which the JCGC contributes in narrowing the audit expectations gap. Thus this study focuses on those elements of the JCGC that relate to auditing and seeks to fill a gap in the existing literature regarding the determinants of changes in the audit expectation gap and the perceived reliability of the audit report, in the context of Jordan. Previous research in this area either conside

APA, Harvard, Vancouver, ISO, and other styles

33

Nilsson, Marcus, and Frida Parkhagen. "The Influence of Local Institutional Pressures on the Socialization Process of Swedish Audit Firms." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10806.

Full text

Abstract:

Aim: The aim is to identify the institutional pressures affecting audit firms in different local contexts. Theoretical approach: We develop a model by using institutional theory, socialization theory and other relevant literature. We use this model to identify differences in the socialization process in different audit firms and different local contexts. We also identify the strength of some institutional pressures in the local context. Empirical methodology: We conduct qualitative interviews with eight auditors working in large and small firms in three different local contexts Conclusions: We

APA, Harvard, Vancouver, ISO, and other styles

34

Chouvel, Rudy. "Le contrôle externe des comptes et de la gestion des collectivités locales dans l'Union européenne." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01D002.

Full text

Abstract:

Chaque État membre de l’Union européenne assure un contrôle externe des comptes et de la gestion de ses collectivités locales réalisé par l’une ou l’autre des quatre instances qui peuvent intervenir individuellement ou concurremment selon les niveaux de collectivités, leurs strates démographiques, la nature des crédits concernés ou du contrôle. Qu’il s’agisse d’une institution supérieure de contrôle (Cour des comptes ou Bureau d’audit), d’une institution régionale de contrôle (Cour ou chambre régionale des comptes), d’un organisme administratif (ministériel, établissement public, service d’une

APA, Harvard, Vancouver, ISO, and other styles

35

Zaman, Mahbub. "Beyond formal governance structures and processes: an institutional and power analysis of corporate audit committees." Thesis, University of Manchester, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488096.

Full text

Abstract:

The aim of this thesis is to provide insights into processes associated with operation of audit committees (ACs) and their effects on aspects of corporate governance. The thesis provides a critique of extant studies of ACs, develops an alternative framework for researching ACs, analyses evidence of AC operation and their effects on internal control and risk management, financial reporting and external audit in three case companies. The thesis seeks to contribute to the literature on ACs in a number of ways. First, it provides a historical background to the development of ACs (chapter 2) and ex

APA, Harvard, Vancouver, ISO, and other styles

36

Brito, Guilherme Caetano. "Benefícios e desafios da auditoria baseada em riscos: proposta de implantação no Instituto Federal Goiano." Universidade Federal de Goiás, 2016. http://repositorio.bc.ufg.br/tede/handle/tede/6462.

Full text

Abstract:

Submitted by JÚLIO HEBER SILVA (julioheber@yahoo.com.br) on 2016-11-08T12:14:26Z No. of bitstreams: 2 Dissertação - Guilherme Caetano de Brito - 2016.pdf: 2038986 bytes, checksum: 45209575b8bb20320863307b8d8cb5a4 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Approved for entry into archive by Jaqueline Silva (jtas29@gmail.com) on 2016-11-08T17:40:10Z (GMT) No. of bitstreams: 2 Dissertação - Guilherme Caetano de Brito - 2016.pdf: 2038986 bytes, checksum: 45209575b8bb20320863307b8d8cb5a4 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e

APA, Harvard, Vancouver, ISO, and other styles

37

Doi, Carolyn, James Mason, and Jared Wiercinski. "Mobile Access to Audio and Video Collections in Libraries and Other Cultural Institutions." Partnership : the Canadian Journal of Library and Information Practice and Research, 2011. http://hdl.handle.net/10388/6707.

Full text

Abstract:

Mobile devices have become commonplace, and are increasingly capable of accessing multi-media resources such as audio and video. Many libraries maintain multi-media digital collections that could be accessed on mobile devices. Mobile devices, however, offer unique display and technical challenges that need to be addressed. The benefits of mobile access to library collections include the promise of increased use and an enhanced user experience. In this article we provide a detailed discussion of the issues related to mobile delivery of digital media, including a literature review, an overview o

APA, Harvard, Vancouver, ISO, and other styles

38

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

APA, Harvard, Vancouver, ISO, and other styles

39

Murphy, David S. "Las instituciones supremas de auditoría y las iniciativas de anticorrupción." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114804.

Full text

Abstract:

This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted.<br>Este artículo principia con una síntesis de los efectos de la corrupción en el sector público y las causas de la corrupción. E

APA, Harvard, Vancouver, ISO, and other styles

40

Harouki, Rima, and Carina Hoffmann. "Revisionspliktens försvinnande : -en kvalitativ studie om bankernas kreditbedömning av småföretag." Thesis, Mid Sweden University, Department of Social Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-251.

Full text

Abstract:

<p>Final assignment for Bachelor Degree in Business Administration,</p><p>Mid Sweden University in Östersund</p><p>Spring term 2008</p><p>Title: Abolishment of statutory audit – a qualitative research on banks attitude when credit rating small businesses</p><p>Author: Rima Harouki, Carina Hoffmann</p><p>Supervisor: Anna-Maria Jansson</p><p>Background & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission

APA, Harvard, Vancouver, ISO, and other styles

41

Morkūnaitė, Diana. "Sveikatos priežiūros institucijų auditas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080625_152832-21996.

Full text

Abstract:

Darbe analizuojamas auditas ir jo ypatybės sveikatos priežiūros institucijose. Pagrindinė analizė yra atliekama nagrinėjant SPI auditą atliekančių institucijų veiklą šioje srityje. Visų pirma pirmame darbo skyriuje yra pristatomos pagrindinės audito definicijos, audito bruožai, analizuojama kodėl pastaruoju metu išsaugo audito svarba. Taip pat nagrinėjamos pagrindinės audito klasifikacijos. Aptariami pagrindiniai audito procedūros etapai. Darbe taip pat skiriamas dėmesys pagrindinių audito kriterijų analizei, kalbama apie 3 E koncepciją, daugiausia dėmesio skiriant vienam svarbiausių bei pro

APA, Harvard, Vancouver, ISO, and other styles

42

Drennan, Lynn Thomson. "Total quality management in higher education : an evaluation of the impact of assessment and audit on the quality of teaching and learning in the Scottish Universities." Thesis, University of Glasgow, 2000. http://theses.gla.ac.uk/1155/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Huq, Asif M. "How does accounting and auditing regulations affect firm growth and cost of capital?" Licentiate thesis, Högskolan Dalarna, Mikrodataanalys, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28408.

Full text

Abstract:

This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statem

APA, Harvard, Vancouver, ISO, and other styles

44

Huq, Asif. "How does accounting and auditing regulations affect firm growth and cost of capital?" Licentiate thesis, Högskolan Dalarna, Mikrodataanalys, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28408.

Full text

Abstract:

This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statem

APA, Harvard, Vancouver, ISO, and other styles

45

Tawiah, Vincent K. "Adoption, compliance, and consequences of International Financial Reporting Standards in Africa." Thesis, Griffith University, 2019. http://hdl.handle.net/10072/386887.

Full text

Abstract:

This thesis investigates the adoption, compliance and consequences of International Financial Reporting Standards (IFRS) in Africa, a continent which has mostly been ignored in prior studies due to the use of generic proxies. Drawing on DiMaggio and Powell (1983), this thesis examines the institutional pressures of IFRS adoption in Africa. Stakeholder salience theory, developed by Mitchell, Agle and Wood (1997), is employed to analyse the determinants of IFRS compliance outside the traditional capital market settings. As regards to the consequences of IFRS in Africa, this thesis analyses the i

APA, Harvard, Vancouver, ISO, and other styles

46

Judd, Joshua Scott. "Auditor Industry Specialization and Revenue Manipulation." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/577330.

Full text

Abstract:

While the effect of auditor industry specialization is well documented in prior literature, it is unclear under what conditions or for which type of firms an auditor's industry expertise matters. I hypothesize that industry specialist auditors will provide higher quality audits in settings where the likelihood of revenue manipulation is greater. I use a firm's manipulation of revenues to measure audit quality because the revenue account is significant, requires in-depth industry specific knowledge, and is subject to frequent manipulation. The results suggest that the impact of industry special

APA, Harvard, Vancouver, ISO, and other styles

47

Lino, André Feliciano. "Reforma da contabilidade pública e os tribunais de contas." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06102015-163641/.

Full text

Abstract:

A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-na

APA, Harvard, Vancouver, ISO, and other styles

48

Essilfie, Nomalanga V. "Enhancing employability of graduates from Higher Education Institutions in Botswana : a case study of Environmental Science." Thesis, University of Pretoria, 2014. http://hdl.handle.net/2263/46162.

Full text

Abstract:

The main aim of this study was to explore and describe the circumstances on the ground concerning employability of Environmental Science (ES) graduates in Botswana and to provide evidence that would either confirm or refute claims that graduates in Botswana, in general, are not employable. The second aim of this study was to describe whose role it is to enhance the employability of graduates. Furthermore it was also the aim of this study to investigate whether or not employability audits could be used as a quality assurance mechanism to ensure the employability of graduates in Botswana. These

APA, Harvard, Vancouver, ISO, and other styles

49

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

50

Lewis, Patricia Anne. "From sandstone to sandpit : a study of a community playgroup in a university." Thesis, Queensland University of Technology, 2007. https://eprints.qut.edu.au/16544/1/Patricia_Lewis_Thesis.pdf.

Full text

Abstract:

This thesis examines the establishment and maintenance of an early childhood playgroup project in an Australian university setting. It examines the playing out of the intention of a university to create a collaborative partnership with an early childhood playgroup initiative within a higher education policy climate actively promoting such endeavours. The study documents the struggle to establish the playgroup project, elaborating the conditions that enabled and/or constrained its inclusion into a university setting. To do so, it investigates the contextual and relational issues that sustained

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!