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Thèses sur le sujet « Audit Report Quality »

Auteur : Grafiati

Publié le 7 juin 2025

Mis à jour le 2 août 2025

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1

LIANG, SOPHIE LI. "SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K." Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/399745.

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Business Administration/Accounting<br>Ph.D.<br>I examine the spillover effects of the 2013 revision to the U.K. audit report standard, the International Standard on Auditing (ISA) 700 (UK and Ireland), from firms subject to the regulation (i.e., Premium companies listed on the London Stock Exchange (LSE)), to firms not subject to it (i.e., those listed on the Alternative Investment Market (AIM) of the LSE). The new regulation requires increased disclosures in three areas: audit risks, materiality and the scope of the audit. I hypothesize that application of the new rules to regulated clients w

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Kipp, Peter. "The Effect of Expanded Audit Report Disclosures on Users’ Confidence in the Audit and the Financial Statements." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6718.

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I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find

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Chrityakierne, Kamolmett. "Properties of Key Audit Matters: Determinants and Impacts on the Capital Market." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29913.

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Key Audit Matters (KAM) disclosures are one of the most notable regulatory changes introduced into auditors’ reports worldwide. The KAM are intended to provide informational value by making audits more transparent to financial statement users. This thesis investigates (i) the determinants of KAM properties, including volume, composition, specificity, readability, and uncertain tone, and (ii) the impacts of the nature and properties of KAM by applying textual analyses to the KAM disclosures of UK companies during the 2013 – 2017 period. This thesis finds that the expertise and experience of KA

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Maharaj, Prajay. "The effect of the composition of the audit committee of a company on the quality of the annual report." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52435.

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The audit committee of an organisation plays a critical role in the quality of the annual report, the risk management process and governance within an organisation. The annual report of an organisation is used by numerous stakeholders including investors to make investment decisions. The composition of the audit committee with respect to the type of expertise and experience represented on the committee as well as individual characteristics of the audit committee members influences the effectiveness of the audit committee and hence the quality of the annual report and the risk management

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

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

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Fransson, Oliver, and Simon Sleman. "The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48577.

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Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. The resulting consequences are mixed results and a lack of consensus among researchers from both research fields. The two, in other situations, rather distinctive research fields of audit quality and financial reporting quality, have, in several cases, been confounded

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Lekander, Sofia, and Cecilia Jägerhed. "Påverkar revision och inlämningstidpunkt årsredovisningars redovisningskvalitet? : En kvantitativ studie om revisionens och inlämningstidspunktens samband med redovisningskvalitet i små aktiebolag." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-138777.

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Bakgrund: Frivillig revision är ett relativt nytt fenomen i Sverige. Efter avskaffandet av revisionsplikten 2010 har flera myndigheter så som Bolagsverket och Ekobrottsmyndigheten, slagit larm om försämrad kvalitet i årsredovisningar och att antalet försenade årsredovisningar ökat. På grund av detta anses relationen mellan revision, inlämningstidpunkt och redovisningskvalitet i Sverige vara värd att studera. Syfte: Denna uppsats syftar till att förklara revisionens och inlämningstidpunktens samband med redovisningskvalitet i små svenska aktiebolag. Metod: Studien utgår från ett deduktivt och e

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Dahlen, Pierre, and Patrijote Leka. "Revisionspaketets införande : Hur påverkas revisionskvaliteten?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34390.

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Syftet med uppsatsen är att beskriva samt öka förståelsen för hur de tre delarna i Revisionspaketet; begränsade konsulttjänster, obligatorisk byrårotation och den nya revisionsberättelsen, kan påverka revisionskvaliteten i svensk kontext. För att uppnå vårt syfte har ett kvalitativt tillvägagångssätt använts, där intervjuer genomförts med en professor inom revision, sex auktoriserade revisorer och FAR:s generalsekreterare. Genom att analysera det empiriska underlaget med stöd från tidigare forskning har vi kommit fram till hur de tre delarna i Revisionspaketet kan påverka revisionskvaliteten i

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Mateus, Cláudio Miguel Soldado. "O modelo de dupla auditoria e a gestão de resultados : uma singularidade portuguesa." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/5112.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Depois dos escândalos financeiros ocorridos no princípio do século XXI tanto nos EUA como na Europa, percebeu-se que era necessário encontrar soluções para restaurar a confiança no trabalho dos auditores e no relato financeiro. Uma das soluções encontradas passava pela implementação de auditorias conjuntas. Em Portugal, algumas sociedades cotadas adoptaram um modelo semelhante a este, o qual designámos de Modelo de Dupla Auditoria. Assim, o objectivo deste estudo é estudar a hipótese de que o modelo de Governação utilizado por a

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Morton, Anja Marketta. "Audit service quality : an empirical investigation." Phd thesis, Faculty of Economics, 1998. http://hdl.handle.net/2123/5305.

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Pokorná, Klára. "Systém procesních auditů v oblasti zdravotnického průmyslu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222735.

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The Master’s thesis deals with the area of conducting process audits in a large multinational corporation focused on manufacturing and distribution of medical devices, which has a subsidiary in the Czech Republic. The thesis discusses the analysis of the current set up of the internal audits‘ system in the corporation and there are changes of the quality system being proposed on the basis of the analysis, whose aim is to achieve a full compliance with the requirements of the US administration FDA, the standard ISO 13485 as well as the recent requirements on performing process audits. The empha

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Figueiredo, Joana Duarte de. "A independência dos auditores : relatório de estágio." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3749.

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Mestrado em Ciências Empresariais<br>A problemática em torno da independência dos auditores tem sido desde há muito tempo, objecto de grande estudo e preocupação. Os escândalos, nomeadamente o caso Enron/Arthur Andersen, fizeram com que esta temática tenha cada vez mais relevância, e seja alvo de grande discussão nos dias que correm. De facto, o distanciamento dos profissionais, aquando da realização de uma auditoria, torna-se bastante difícil de respeitar e de seguir, devido à sua complexidade em que se enquadra a profissão. O conceito de independência, como quase todos os conceitos, dispõe d

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Neale, Jason. "Remote news reports over digital cellular networks." Thesis, University of Essex, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284606.

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

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

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Horálek, Jan. "Nápravná opatření k výsledkům auditu ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12296.

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Principal objective of my thesis is to create Report about review of the usability, adequacy and effectiveness of the system of the management of quality and environment in compliance with ČSN EN ISO 9001:2001 and ČSN EN ISO 14001:2005 for the year 2007. The thesis is divided in two parts which contain both theory and Report which rose from the concrete company. The result of my thesis should help to the company to regain the certificate about accomplishment of the requirement of the standard ČSN EN ISO 9001:2001 and ČSN EN ISO 14001:2005.

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Stafford, Sally. "Strengthening institutional management of transnational higher education : implications derived from a thematic analysis of the Cycle 2 audit reports of the Australian Universities Quality Agency." Thesis, University of Liverpool, 2015. http://livrepository.liverpool.ac.uk/2043939/.

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Transnational higher education (TNE) involves the offering overseas of ‘home university’ award courses by, or with, overseas partners, or directly through an overseas branch of the university. TNE is growing in significance in the context of the internationalisation of higher education and the increasing mobility of information and people in a more globalised world. TNE has become an important and distinctive avenue of access for many students. However, TNE is a complex and demanding activity for institutional managers. The context for the study is the relative paucity of research on the manag

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Childs, William P. "The evolution and effect of the Joint Legislative Audit and Review Commission's reports on Funding the standards of quality, part I and part 2 as seen through key actor interviews." Diss., This resource online, 1997. http://scholar.lib.vt.edu/theses/available/etd-10022007-144706/.

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Turk, E. (Eva). "Patient reported outcomes in elderly patients with Diabetes Mellitus Type 2 in Slovenia." Doctoral thesis, Oulun yliopisto, 2013. http://urn.fi/urn:isbn:9789526203263.

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Abstract The aim of this thesis was to measure patient reported outcomes, such as health related quality of life and general diabetes knowledge of elderly diabetes mellitus type 2 (DMT2) patients in Slovenia. Patient reported outcomes demonstrate patient perspectives when evaluating the delivery of care. In Slovenia, a new, multidisciplinary model of chronic care was introduced in 2011, which yet needs to demonstrate the efficiency, care improvement and cost reduction. Thus, another aim of the study was to research if multidisciplinary teams in diabetes care are economically viable. To achieve

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Kjellqvist, Lissie, and Carlqvist Teresia Söderberg. "Revisionskvalitet : Kartläggning och analys av huruvida en revisionsbyrås storlek påverkar revisionskvalitet." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131032.

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Revisorer har idag till uppgift att granska och uttala sig kring ett företags ekonomi, dess redovisning och, i Sverige, företagets förvaltning. Revision handlar delvis om att förstå det granskade företaget och dess verksamhet. Höga krav ställs på revisorns kompetens och oberoende, delvis för att intressenter ska kunna fatta viktiga beslut efter en korrekt utförd revision. Uppsatsen studerar huruvida det finns olika faktorer som har en inverkan på kvalitetsskillnader mellan små och stora revisionsbyråer. Vi vill med studiens syfte kartlägga och analysera huruvida revisionsbyråns storlek påverka

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Wang, Hai-Chou, and 王海舟. "Impact of Extended Audit Report on Audit Quality and Audit Cost." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4dj797.

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碩士<br>國立臺灣大學<br>會計學研究所<br>106<br>The regulators in Taiwan have recently implemented a new auditing standard that became effective after December 31, 2015, which required that auditors issue extended audit reports for listed companies. This thesis examines the impact of extended audit reports on audit quality and audit cost. Using absolute abnormal accruals and the probability to meet earnings threshold as audit quality measures, I find evidence that audit quality is significantly improved in the first year after the introduction of the new standard. As for audit costs measures, I do not find a

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Tung, Kuan-Tung, and 董冠彤. "Audit committee quality and key audit matters in extended audit report." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kzzu96.

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碩士<br>淡江大學<br>會計學系碩士班<br>106<br>The investors have lost their confidences in financial statements resulted from several financial statement fraud since the global financial crisis in 2008, they started to expecting higher quality of audit reports to provide more relevant and transparent audit information. The government of United Kingdom proposed the extended audit report referred to the International Auditing Standards ISA700 in 2012, which the biggest change is the Key Audit Matters (KAM), this extended audit report had implemented in Taiwan since 2016. The implementation of extended audit r

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ZENG, WEI-CHENG, and 曾偉誠. "The Impact of Key Audit Matters on Audit Report Timeliness, Audit Quality, and Audit Cost." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/sz8253.

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碩士<br>銘傳大學<br>會計學系碩士班<br>106<br>This research collects the domestic listed companies’ audit reports to summarize the number and type of key audit matters. Referring to prior studies, we measure the audit efficiency as the days between the fiscal year end and audit report date. We also use the absolute value of discretionary accruals as the proxy of the audit effectiveness and adopt the audit fees as audit cost. Due to the key audit matters depend on auditors’ professional judgements and they are the most important matters during the current financial statements auditing process. Thus, they mig

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LI, PEI-XUAN, and 李沛軒. "Extended Audit Report, Audit Quality and Value Relevance of Accounting Information." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/7edj5y.

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CHANG, JEN-MING, and 張仁銘. "The Impact of Extended Audit Report on Audit Quality and CPA Efforts." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/wnck7f.

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碩士<br>亞洲大學<br>會計與資訊學系<br>107<br>Taiwan has been used the extend audit report since 2016, and the purpose is to reduce the information asymmetry and increase transparency in financial statement. It increases the CPA and management duty after using extended audit reports. Therefore, CPAs effort for writing extended audit report will impact on audit quality. Therefore, the study uses 5,109 observations of domestic listed companies to examine the effect of CPA efforts on audit quality after the implementation of the Extended Audit Report from 2015 to 2017. Besides, the study examines the CPA’s ind

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Ya-TingYang and 楊雅婷. "Impact of Adopting Expanded Audit Report on Audit Quality and Audit Fee：Evidence from American Depositary Receipts." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/437p6k.

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Chen, Suei-Ting, and 陳穗婷. "The Impact of New Audit Report on Quality of Information Disclosure：The Role of Financial Crisis and Corporate Governance Mechanism." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/2gx4z9.

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碩士<br>中原大學<br>會計研究所<br>106<br>In recent years, in order to increase the amount of information disclosure and quality of the audit report and to align it with international standards. After referencing the international laws and regulations, my national established the relevant bulletin, such as Statements on Auditing Standards No. 57 and No. 58. This study intends to explore whether my national will improve the quality of information exposure after the publication of the new law and auditing the change in the format and content of the report. In addition, the study further explores whether the

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Mentz, Marian. "An integrated audit evidence planning model to quantify the extent of audit evidence." Thesis, 2014. http://hdl.handle.net/10500/18477.

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Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of au

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Castro, Diana Fonte Boa de. "Qualidade de informação do relatório de transparência emitido pelas sociedades de auditoria : evidência do mercado português." Master's thesis, 2020. http://hdl.handle.net/10400.14/31923.

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A presente dissertacao analisa os relatorios de transparencia divulgados pelas sociedades de auditoria portuguesas referentes ao exercicio financeiro de 2019. Neste sentido, o principal objetivo deste estudo e avaliar o nivel de divulgacao de informacao no relatorio de transparencia e explorar os fatores explicativos que podem influenciar esse nivel de divulgacao. Para o efeito, foi obtida uma amostra de 38 relatorios de transparencia referentes ao ano de 2019. Assim, para estudar a relacao entre o nivel de divulgacao de informacao no relatorio de transparencia e os fatores corporativos seleci

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Зубачова, Валерія Ігорівна. "Формування та актуалізація системи контролю якості аудиторських послуг на ТОВ «КАПІТАЛ ГРАНД»". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5380.

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Зубачова В. І. Формування та актуалізація системи контролю якості аудиторських послуг на ТОВ «КАПІТАЛ ГРАНД» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Н. М. Проскуріна. Запоріжжя : ЗНУ, 2021. 121 с.<br>UA : Кваліфікаційна робота: 121 с., 3 розділи, 19 рис., 16 табл., 95 джерел. Об’єкт дослідження: є процес формування, впровадження, функціонування та удосконалення системи контролю якості надання аудиторських послуг суб’єктами аудиторської діяльності. Мета роботи: дослідити теоретико-методичні положення та розробити напрями удосконалення систем

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Wort, Belinda Evelyn. "The response of higher education institutions to the recommendations in the Higher Education Quality Committee audit reports." Diss., 2012. http://hdl.handle.net/2263/30126.

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The first cycle of quality assurance (QA) was conceptualised and developed between 2001 and 2004 as reflected in the policy documents of the Higher Education Quality Committee (HEQC). The HEQC as the national QA agency was created as the permanent sub-committee of the Council on Higher Education (CHE) to take care of the QA responsibility in 2001. The national QA agency had to operate within the divisions created in higher education under apartheid, which often created perceptions based on prejudice about the distribution of quality. The South African higher education landscape has been expose

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Lin, I.-Hsin, and 林宜欣. "The Effects of Audit Quality on Financial Reports’ Accuracy: The Moderating Role of Managerial Power and Ability." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/yrf838.

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碩士<br>國立中興大學<br>會計學研究所<br>106<br>This study measures managerial power following Han, Nanda and Silveri (2016) and measures managerial ability following Demerjian, Lev, and McVay (2012). We first examines the relationship between audit quality and the accuracy of the company''s financial statements. Second, we considers the moderating role of managerial power and ability on the relationship between audit quality and financial statement’s accuracy. This study further explores whether the interaction between managerial power and managerial ability will affect the relationship between the quality

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Ascenso, Tiago Miguel Clemente. "As consequências da divulgação das matérias relevantes de auditoria em Espanha." Master's thesis, 2020. http://hdl.handle.net/10071/21917.

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A transposição da diretiva 2014/56/EU do Parlamento Europeu e do Conselho, de 16 de abril de 2014, através da implementação da lei 22/2015, com entrada em vigor a 17 de junho de 2016, implicou a obrigatoriedade de divulgação das matérias relevantes de auditoria, para entidades de interesse público. Neste estudo, investigo se a divulgação das matérias relevantes de auditoria influenciou a tomada de decisão do investidor e a qualidade de auditoria. Esta investigação é realizada com uma dimensão temporal de quatro anos, através da recolha de dados das empresas cotadas na bolsa de Madrid, do

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KUO, YI-CHEN, and 郭怡貞. "The Effects of Adopting New Auditor’s Reports and Expression Quality of Key Audit Matters on The Informativeness of Financial Statements." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b6p5m5.

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碩士<br>國立臺北大學<br>會計學系<br>106<br>Due to the global financial crisis, the usefulness of the standardized auditor’s reports is questioned. Many audit regulators have taken steps to change the auditor’s report which would require the disclosure of key audit matters (KAM).Taiwan auditing standards committee issued the Statements on Auditing Standards (SAS) No.57 and No.58, and financial supervisory commission R.O.C. requested listed company to apply to new auditor’s report in fiscal year ending 2016. The purpose of this study is to examine whether the informativeness of financial statements would in

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Münks, Dominik Marcel. "Qualitätsaudit nach DIN EN ISO 9000 ff.: Untersuchung der Anwendbarkeit der DIN EN ISO 9000 ff. in Textilunternehmen." 2013. https://slub.qucosa.de/id/qucosa%3A74393.

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In der heutigen Zeit ist der Wettbewerbsdruck in der Textilindustrie sehr präsent. Ein Qualitätsmanagementsystems nach DIN EN ISO 9000 ff. erhöht die interne Unternehmenstransparenz, vereinfacht Unternehmensstrukturen und verbessert interne Prozessabläufe. Eine permanente Analyse des Systems durch Audits, dient zur Fehlerprophylaxe und senkt letztendlich Kosten. Die Forschungsarbeit befasst sich mit der Frage, in welchem Umfang die DIN EN ISO 9000 ff. auf die Textilindustrie anwendbar sind. Qualitative Experteninterviews wurden im Rahmen der Untersuchung angewandt und das Ergebnis zeigt, dass

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Borralho, João Miguel C. "A associação entre a manipulação dos resultados contabilísticos e a opinião dos auditores." Master's thesis, 2007. http://hdl.handle.net/10071/1277.

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Investigação empírica prévia documenta a existência de práticas de manipulação de resultados contabilísticos (earnings management) pelos gestores. O papel dos auditores na detecção e sinalização destas práticas tem também sido objecto de estudo na literatura. Na Europa Continental a fraca relação obtida entre indicadores da citada manipulação e o tipo de auditor (Big 4 e outros), não permite concluir quanto à eficácia da auditoria na contenção da manipulação de resultados, o que tem sido atribuído à concentração da propriedade accionista e ao menor risco de litígio dos auditores. Basead

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Dargie, Waltenegus. "Impact of Random Deployment on Operation and Data Quality of Sensor Networks." Doctoral thesis, 2009. https://tud.qucosa.de/id/qucosa%3A25278.

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Several applications have been proposed for wireless sensor networks, including habitat monitoring, structural health monitoring, pipeline monitoring, and precision agriculture. Among the desirable features of wireless sensor networks, one is the ease of deployment. Since the nodes are capable of self-organization, they can be placed easily in areas that are otherwise inaccessible to or impractical for other types of sensing systems. In fact, some have proposed the deployment of wireless sensor networks by dropping nodes from a plane, delivering them in an artillery shell, or launching them vi

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