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Thèses sur le sujet « Auditors' Objectivity »

Auteur : Grafiati

Publié le 7 juin 2025

Mis à jour le 2 août 2025

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1

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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2

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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6

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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Ntsiful, Samuel, and Makiwa Mwenechanya. "The Independence and Objectivity of the Internal Auditor in the Discharge of his/her Professional Responsibilities : Evidence from the Reserve Bank of Malawi." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7849.

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Independence and objectivity are the cornerstones of the auditing profession. Even though internal auditing is generally not mandatory for companies to set up, its importance these days has increased phenomenally due to the fact that it assists companies to systematically evaluate and improve their risk management, internal controls and governance processes. Internal auditors are therefore expected to be independent and objective in order to provide unbiased and reliable reports, and to win the trust and confidence of people though admittedly, independence and objectivity are not easy to achie

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Hjorth, Christoffer. "Revisors uppdragstid och dess betydelse för en revisors oberoendeställning i mindre bolag : En kvalitativ studie om revisorns oberoendeställning." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20555.

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I Sverige begränsas allmänna och publika bolags totala uppdragstid för en revisor genom ett flertal lagbestämmelser samt kontinuerliga revisors- och byrårotationer. Mindre aktiebolag i Sverige hamnar dock ofta utanför dessa bestämmelser, vilket resulterar i att den enskilde revisorn i hög grad behöver utgå ifrån principbaserade bestämmelser vid svåra avvägningar. De principbaserade bestämmelserna har varit föremål för förändring under de senaste åren, eftersom uppdragstiderna oftast är betydligt längre i mindre bolag gentemot stora bolag. Detta skapar ett spelrum som ställer högre krav på att

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Kulhan, Marie, and Samandeep Dhanoa. "Revisorns roll - oberoende och objektivet : innan och efter avskaffandet av revisionsplikten." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19867.

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Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity. Nov. 1, 2010 abolished the audit requirement for certain companies. Purpose: The purp

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Tjäder, Emma, and Amanda Isacsson. "Revisorns oberoende i förhandlingen med klienten : Vilken betydelse har relationen?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-18898.

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Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor’s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor’s negotiation strategy against the client and the auditor’s objectivity. Method: Becaus

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Mejstedt, Maria, and Marthina Tedesund. "Relationen mellan revisor och kund- en idealbild : En empirisk kundperspektivstudie med fokus på ideal kontra lagstadgade ramar." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21115.

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Titel: Relationen mellan Revisor och Kund- en Idealbild: En empirisk kundperspektivstudie med fokus på ideal kontra lagstadgade ramar Nivå: C-uppsats i ämnet företagsekonomi Författare: Maria Mejstedt och Marthina Tedesund Handledare: Jan Svanberg Datum: 2016 – januari Bakgrund och Syfte: Tidigare forskning utifrån ett revisorperspektiv tyder på att relationen mellan revisorn och kunden är central vid hot mot oberoendet och revisionskvaliteten. Däremot efterlyses mer forskning från ytterligare perspektiv. Syftet med denna studie är därmed att studera relationen från ett kundperspektiv och kont

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Vancompernolle, Aline, and Aline Vancompernolle. "Nature des rapports de confiance ou du « contrat de communication » entre un usager et son média." Master's thesis, Université Laval, 2019. http://hdl.handle.net/20.500.11794/37164.

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Les radios parlées conservatrices, nées aux États-Unis, ont servi de modèle aux radios d’opinion de Québec dans le but de capter une audience et la maintenir à l’écoute le plus longtemps possible. Ce modèle économique à succès, basé sur le spectacle et la provocation, compte de fidèles adeptes à Québec mais aussi des détracteurs qui les accusent de favoriser les divisions. Notre étude se penche sur le public de ces deux radios, CHOI Radio X et FM93. Nous avons cherché à établir, grâce à nos entretiens avec 16 auditeurs, la nature de la confiance qui les unit à leur station et à définir le type

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Naderi, Robin, and Andreas Pettersson. "Den interna revisorns professionella och organisatoriska identitet : En kvalitativ studie inom svenska universitet." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69776.

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Två identiteter som den interna revisorn på ett universitet upplever är en professionell och organisatorisk identitet. Medvetet eller omedvetet behöver den interna revisorn beakta när den professionella och organisatoriska identiteten uttrycks då identiteterna har positiva samt negativa aspekter i rollen som internrevisor. Syftet med studien var att skapa förståelse för hur den interna revisorns professionella och organisatoriska identitet balanseras samt uttrycks i praktiken. Detta gjordes genom att identifiera problematiska situationer och analysera spänningar. Social Identitetsteori h

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Wang, Zhe. "The impact of tone at the top and control mechanisms on the objectivity of internal auditor judgment." Phd thesis, 2014. http://hdl.handle.net/1885/149978.

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The purpose of this thesis is to examine the effects of tone at the top and control mechanisms on the objectivity of internal auditors' judgments. Prior empirical evidence suggests that employees' judgments can be influenced by top management through the tone at the top of the organisation. As employees, internal auditors also make judgments within the ethical climate - the tone at the top created by management. Given the important role of internal auditors in ensuring effective corporate governance, this thesis first investigates whether the quality of the tone at the top influences the objec

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