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Littérature scientifique sur le sujet « Auditors' Objectivity »

Auteur : Grafiati

Publié le 7 juin 2025

Mis à jour le 2 août 2025

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Articles de revues sur le sujet "Auditors' Objectivity"

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Razali, Fazlida Mohd. "Examining Types of Audit Judgment and Objectivity Threat: Empirical Findings from Public and Private Sector Internal Auditors in Malaysia." Indonesian Journal of Economics, Social, and Humanities 2, no. 2 (2020): 91–104. http://dx.doi.org/10.31258/ijesh.2.2.91-104.

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Increasing number of litigation suits against internal auditors has proved that there is heightened scrutiny on the quality of internal auditor’s judgment. As internal auditor’s judgment relies highly upon by the stakeholders, this paper aims to identify the types of audit judgment deemed to be critical for the success of an audit engagement. It also explores the types of objectivity threat experienced by Malaysian internal auditor. The present study also examined if there had been significant difference between objectivity threat experienced by public sector internal auditors and those of the

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Pennington, Robin, Jennifer K. Schafer, and Robert Pinsker. "Do Auditor Advocacy Attitudes Impede Audit Objectivity?" Journal of Accounting, Auditing & Finance 32, no. 1 (2016): 136–51. http://dx.doi.org/10.1177/0148558x16641862.

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Biased evaluation of evidence exists when an auditor either over-emphasizes evidence that supports management assertions or over-emphasizes evidence against management assertions. This study examines if an auditor’s advocacy attitudes lead to bias in information search for audit evidence. We measure the range of advocacy attitudes of individual auditors and hypothesize that auditors at either end of the advocacy spectrum may impede the objectivity of evidence gathered. Results from 60 Big 4 auditors indicate that advocacy attitudes affect both initial judgments and consequent search strategies

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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Jurnal Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result

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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/equ.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result

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Herda, David N., and James J. Lavelle. "Client Identification and Client Commitment in a Privately Held Client Setting: Unique Constructs with Opposite Effects on Auditor Objectivity." Accounting Horizons 29, no. 3 (2015): 577–601. http://dx.doi.org/10.2308/acch-51091.

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SYNOPSIS In this paper, we examine individual auditors' identification with, and commitment to, privately held clients, and their effects on auditor objectivity. Client identification reflects the extent to which an auditor's self-concept and self-definition are derived from a perceived oneness with the client. In contrast, client commitment reflects a responsibility for and a dedication to the client, but the auditor and client remain separate psychological entities. Drawing from the unique perspectives of social identity theory and social exchange theory, we hypothesize and find that client

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Brody, Richard G., Christine M. Haynes, and Craig G. White. "Is PCAOB Standard No. 5 Impairing Auditor Objectivity?" Current Issues in Auditing 9, no. 2 (2015): C1—C7. http://dx.doi.org/10.2308/ciia-51144.

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SUMMARY Auditing Standard No. 5 (AS5) urges external auditors to rely on the work of internal auditors when auditing internal controls over financial reporting. Although relying on the work of internal auditors may enhance audit efficiency, this paper examines whether such reliance is achieved at the expense of audit effectiveness. Specifically, this commentary questions whether conformity with AS5 is advisable given that changes in auditor/client relationships may have impacted internal and external auditor objectivity. Research has demonstrated that since the implementation of the Sarbanes-O

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G. Brody, Richard, Christine M. Haynes, and Craig G. White. "The impact of audit reforms on objectivity during the performance of non-audit services." Managerial Auditing Journal 29, no. 3 (2014): 222–36. http://dx.doi.org/10.1108/maj-06-2013-0888.

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Purpose – This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting. Findings – External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of invent

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Svanberg, Jan, and Peter Öhman. "Does Charismatic Client Leadership Constrain Auditor Objectivity?" Behavioral Research in Accounting 29, no. 1 (2016): 103–18. http://dx.doi.org/10.2308/bria-51496.

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ABSTRACT This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers' identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding

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Mayhew, Brian W., Jeffrey W. Schatzberg, and Galen R. Sevcik. "The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity." AUDITING: A Journal of Practice & Theory 20, no. 2 (2001): 49–70. http://dx.doi.org/10.2308/aud.2001.20.2.49.

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This paper reports results of experimental markets that examine whether accounting uncertainty impacts auditor objectivity in a setting where the auditor also has an incentive to build a reputation for objectivity. While prior research has examined the impact of uncertainty on auditor objectivity, our research is the first to explicitly incorporate auditor reputation into the research design. The results provide strong evidence that accounting uncertainty impacts auditor objectivity despite the damage to auditor reputation. Our markets suggest that in the absence of accounting uncertainty audi

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Brandon, Duane M. "External Auditor Evaluations of Outsourced Internal Auditors." AUDITING: A Journal of Practice & Theory 29, no. 2 (2010): 159–73. http://dx.doi.org/10.2308/aud.2010.29.2.159.

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SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services. This study investigates some implications of an outsourced internal auditor providing nonaudit services. Specifically, 89 experienced external auditors completed an experiment to investigate whether external auditors will evaluate and rely on an outsourced internal auditor’s work differently when

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Thèses sur le sujet "Auditors' Objectivity"

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Reynolds, John Kenneth. "The impact of objectivity on the auditors reporting decisions : an office-level analysis /." free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9953890.

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Kerler, William A. III. "The Effects of Auditors' Trust in Client Management on Auditors' Judgments." Diss., Virginia Tech, 2005. http://hdl.handle.net/10919/28154.

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This dissertation presents the results of three research studies investigating the role trust plays in an auditor's decisions. The first study examines whether auditors develop trust in a client's management after working with the client during prior audit engagements. The results indicate that auditors have higher trust in the client's management after a positive, overall satisfying experience working with the client compared to a negative, overall unsatisfying experience. The first study also investigates whether auditors" trust in a client affects their audit decisions. The results show a n

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Mohd, Hanafi Hasni. "The Impact of Management Influence and Incentive Based Compensation on Internal Auditors' Objectivity: A Cross Cultural Study." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/368132.

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The International Standards for the Professional Practice of Internal Auditing (Standards) highlight objectivity as an important criterion for internal auditors in performing their assurance and consulting activities. The Institute of Internal Auditors (IIA) recognises seven threats to internal auditors’ objectivity – (i) economic interest, (ii) self-review, (iii) social pressure, (iv) personal relationship, (v) familiarity, (vi) cognitive biases, and (vii) cultural, racial and gender biases. The primary objective of this study is to provide empirical evidence in terms of economic interest, so

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Alsukker, Ashraf Saleh Mousa. "The influence of objectivity, competence, and work performance on external auditors' judgements relating to the internal audit function in Jordan." Thesis, Australian Catholic University, 2014. https://acuresearchbank.acu.edu.au/download/ee31e226509e2815393385e49a0e11a21ee7efde77c702e5c9f0f3b77dfe3417/3783821/201400_Ashraf_Alsukker.pdf.

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This thesis presents empirical research on the perceptions of external auditors (EAs) regarding the impact of three dimensions of auditing, namely the objectivity of the Internal Audit Function (IAF), the competence of the IAF, and the work performance of the IAF, on (1) the effectiveness of the IAF in Jordanian companies listed on the Amman Stock Exchange (ASE) and (2) EAs’ decisions to rely on the work of internal auditors (IAs). In addition, this thesis investigates Jordanian EAs’ level of self-insight into the importance of the three dimensions when (1) evaluating the effectiveness of the

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McCoy, Nicole Renee. "The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's' objectivity." OpenSIUC, 2010. https://opensiuc.lib.siu.edu/dissertations/144.

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Auditors are subjected to various affective states during a financial examination and these affective states influence how auditors retrieve, encode, and process audit observations and client representations. Do the affective states induced by auditors' interpersonal relationships with the client, the audit partner, and other team member collectively impair audit objectivity? This study investigated the relationship between the affective states induced by auditors' interpersonal relationships and the auditors' judgments and assessed whether or not any one of these interpersonal relationships

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Eriksson, Stina, and Viktoria Molin. "Revisorers strategi för att upprätthålla sitt oberoende." Thesis, Mittuniversitetet, Institutionen för ekonomi, geografi, juridik och turism, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-36434.

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Ett flertal redovisningsskandaler har ägt rum världen över där revisorer varit inblandade, vilket gjort att revisionskvaliteten ifrågasatts och framförallt revisorernas oberoende. Tidigare studier rapporterar om faktorer som kan påverka oberoendet där gåvor, social identitet, professionalism, relationer, påtryckningar, rykte och ekonomi har visat sig kunna påverka revisorernas agerande. Syftet med denna studie var att förklara hur revisorer strategiskt agerar för att upprätthålla sitt oberoende mot sina klienter, samt att förklara skillnader i agerandet utifrån professionens perspektiv. Tidiga

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Wernerson, Anna, and Emma Larsson. "Personlighet och objektivitet inom revisionsarbete : Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-18874.

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Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors’ capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between

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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.

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Winter, Robert, and Xinmei Weng. "Negotiation and auditing self-efficacy's effect on auditor objectivity : negotiation strategy functioning as a mediator." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19505.

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Aim: Auditor objectivity in the auditing process is an important part of the IASB and FASB framework as well as in the SOX act. It is unclear whether auditor’s self-efficacy through selection of negotiation strategy affect the auditor’s objectivity. The purpose of the study is to improve the understanding of what impacts auditor objectivity and as a result show new strategies on how to increase it. Method: Deductive approach with a literature review as secondary data and a web-based questionnaire carried out among 3,264 Swedish auditors as primary data. Analysis was done with partial least squ

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Bermudez, Cuevas Jonatan, Anastasia Mörtsjö, and Victor Änilane. "The Process of Internal Audit’s Involvement with Enterprise Risk Management : The Influence on Internal Audit’s Objectivity and Independence." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-256290.

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In 2004, the Institute of Internal Auditors (IIA) issued a paper that defined internal auditors’ role in Enterprise Risk Management (ERM) as a role that relates to measuring and monitoring performance. The present study examines how high internal audit involvement in ERM-related activities and a strong relationship between internal auditors and senior management influence internal auditors’ objectivity and independence. The present study replicates the experimental design used by de Zwaan, Stewart and Subramaniam (2011) with the manipulation of the variables of (i) internal audit’s involvement

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Livres sur le sujet "Auditors' Objectivity"

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American Accounting Association. Auditing Section. Independence and objectivity: A framework for internal auditors. Institute of Internal Auditors Research Foundation, 2001.

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Office, Australian Audit. The Auditor-Genewral: Accountability, independence, and objectivity : a response to Report 296 of the Parliamentary Joint Committee of Public Accounts. Australian Govt. Pub. Service, 1989.

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Knobe, Joshua, and Shaun Nichols, eds. Oxford Studies in Experimental Philosophy. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/9780198918905.001.0001.

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Abstract The fifth volume of Oxford Studies in Experimental Philosophy showcases the growing depth and breadth of the field. The essays here advance debates in several areas of experimental philosophy, including the measurement of beliefs about free will and moral objectivism, as well as methodological issues at the core of both experimental philosophy and philosophy more generally. This volume also includes work on new topics in experimental philosophy: attitudes about time, the auditory characteristics of slurs, children’s understanding of metaphors, and how people think about the problem of

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Chapitres de livres sur le sujet "Auditors' Objectivity"

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Tandigoa, Yulius. "Role of Auditor Objectivity and Experience in Shaping Audit Quality at West Sulawesi Inspectorate." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-758-8_280.

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Li, Yuedong, Anna M. Rose, Jacob M. Rose, and Fengchun Tang. "The Effects of Guanxi and Compensation Structure on the Objectivity of Chinese Internal Auditors." In Advances in Accounting Behavioral Research. Emerald Group Publishing Limited, 2015. http://dx.doi.org/10.1108/s1475-148820150000018003.

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Veeraraghavan, Rajesh. "Patching Institutions." In Patching Development. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780197567814.003.0004.

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This chapter asks how a social audit process initiated by a social movement in Rajasthan became part of the state government in Andhra Pradesh. The chapter scrutinizes how the process of patching that built the social audit institution was focused on three distinct goals: recruiting activist auditors who had a commitment to marginalized residents of the state, gaining the trust of workers, and operating within the boundaries of what was politically feasible. One key part of the process—and the patching—was how ambiguity around the definition and function of the social audit process—it is viewe

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Badpa, Behrooz, Omid Pourheidari, Ahmad Khodamipour, and Venkataraman Iyer. "Investigating the Effect of Audit Evidence Weighting on Auditor Objectivity." In Advances in Accounting Behavioural Research. Emerald Publishing Limited, 2024. http://dx.doi.org/10.1108/s1475-148820240000028001.

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Panhwar, Aijaz, Ateeq Rehman Memon, Azhar Naeem, et al. "Internal Audit." In Six Sigma and Quality Management [Working Title]. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.107220.

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The internal audit is an efficient, free, and documented procedure for gathering audit evidence and objectively evaluating it to ascertain the extent to which the audit criteria are fulfilled. The internal audit is very effective tool not only to judge the level meeting the needed requirements but also to improve the Quality Management System of the organization and great impact for the improvement of the performance of testing laboratories, inspection, certification agencies, and can play vital role for the strengthening of any organization. Internal Audit is a major way out to read through t

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Actes de conférences sur le sujet "Auditors' Objectivity"

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Stanković, Predrag. "POUZDANOST FINANSIJSKIH IZVEŠTAJA REVIZORSKIH KUĆA „VELIKE ČETVORKE“ IZ PERSPEKTIVE FORENZIČKOG RAČUNOVODSTVA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.271s.

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The primary need of financial statement users is to have confidence in the accuracy and objectivity of the data presented in the financial statements they analyse and use as a basis for making certain decisions. The extent to which this need is met is largely determined by audit firms, as the primary controllers of the occuracy and objectivity of the data that companies present in their financial statements. In this regard, users rely on the assessments of financial statements provided by auditors and, based on these evaluations, make and implement their business decisions. However, unlike aud

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Babuci, Petru, and Aliona Birca. "The influence of internal audit on the effectiveness of risk management in the public sector." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.33.

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This article delves into the critical role of internal audit in enhancing the effectiveness of risk management within the public sector. With a strong focus on the public entities of the Republic of Moldova, the study investigates how structured internal auditing practices contribute to a robust governance framework, especially in the face of contemporary economic and geopolitical challenges. Drawing on a comprehensive analysis of internal audit reports, governmental regulations, and risk management frameworks, the research employs methodologies such as correlation analysis to uncover the dyna

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Mulyani, Erly, Muthia Roza Linda, and Suriati Nasra. "Competency and Objectivity of Internal Auditor on Audit Quality at Banking Companies." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.102.

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Jovković, Biljana, and Aleksandra Radojević. "PERFORMANCE ANALYSIS AND AUDIT OF BANKS’ FINANCIAL STATEMENTS IN THE REPUBLIC OF SERBIA." In Eighth International Scientific Conference Contemporary Issues in Economics, Business and Management [EBM 2024]. Faculty of Economics, Kragujevac, 2025. https://doi.org/10.46793/ebm24.367j.

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Banks are financial institutions of great importance for maintaining the stability of a national economy. The stable and profitable operations of banks will prevent market disturbances and means that banks are ready to support all other participants through the provision of credit and deposit services. Fraudulent financial reporting and irregularities in financial statements that have occurred in history have shown the special role and importance of audit firms. Presenting the auditor’s opinion in an audit report ensures greater certainty for decision makers who are interested in those audited

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Kramnychna, Sofia. "Inventory audit: the key to successful risk management and business reputation strengthening." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.27.

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Relevance. The organization of inventory audit and its improvement is always relevant for all business entities. Business structures without proper audit are not able to objectively assess the current situation and timely make managerial decisions, especially in the current realities against the background of crisis phenomena caused by military actions in Ukraine. In connection with external threats, it is necessary to use such a method of inventory audit, which will allow assessing possible risks, both internal and external, to take into account their consequences and, if possible, to minimiz

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Tonkonog, Victoriya, and Tatyana Timchenko. "THE DEVELOPMENT OF DISTANCE LEARNING TECHNOLOGIES IN THE EDUCATIONAL SYSTEM OF THE RUSSIAN FEDERATION." In eLSE 2016. Carol I National Defence University Publishing House, 2016. http://dx.doi.org/10.12753/2066-026x-16-271.

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Last years the system of electronic education is more and more popular in Russia. It'sassociated with development of information-telecommunication technology, using of electronic sources economical effectiveness, possibility of sharing information for large auditory, with unlimited distances between source and recipients (students). The distance education system in the Russian Federation has its own characteristics and is based on the fundamental principles. The characteristics may include, such as: flexibility, modularity, coverage, efficiency, adaptability and social equality. The principles

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Sučić, Boris, Ružica Jurjević, Marko Bišćan, Laura Lepur, and Gašper Stegnar. "Evaluating smart readiness and energy flexibility in buildings: Insights from SRI testing in Slovenia and Croatia." In 55th International HVAC&R Congress and Exhibition. SMEITS, 2025. https://doi.org/10.24094/kghk.024.1.181.

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The framework for EU energy and climate policy foresees Europe’s energy system becoming decentralised, decarbonised and community led. Also, there is an increasing demand for energy-efficient solutions and intelligent systems in buildings that cannot only enhance comfort and convenience, but also reduce energy consumption and the environmental impact. The ambitious plans for increasing the share of renewable energy sources and improving energy efficiency in buildings require continuous improvement in policy and research for new and efficient implementation approaches and instruments. Improveme

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Rapports d'organisations sur le sujet "Auditors' Objectivity"

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DeJonckere, P. H., B. Millet, R. Van Gool, et al. Reliability of Electro-physiologically Evoked Auditory Steady State Responses. Progress in Neurobiology, 2024. http://dx.doi.org/10.60124/j.pneuro.2024.10.03.

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The electrophysiological technique of auditory steady state responses (ASSR) makes possible objective hearing threshold definition, with frequency specificity. A high level of reliability is a basic requirement for applying this technique in a medicolegal context. 35 subjects affected by significant occupational noise induced hearing loss and claiming compensation underwent a thorough medical and audiological examination, including an analysis of the auditory steady state responses (ASSR) in order to objectively define hearing thresholds with frequency specificity, and ear-by-ear. In order to

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