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Rozprawy doktorskie na temat „Auditing”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

Reilly, BK, and Y. Reilly. "Auditing wildlife." Koedoe, 2003. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1000882.

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Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting pro

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Nelje, Alexander, and Lisa Claesson. "Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.

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Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs

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Pettinicchio, Angela Kate. "Auditing and regulations." Thesis, City University London, 2011. http://openaccess.city.ac.uk/11662/.

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Effective financial reporting has become of critical importance in our economic markets and the international accounting scandals of the last decades have accentuated the role of auditing in protecting stakeholders' interests and contributing to an efficient functioning of financial markets. Auditing regulation has been at the centre of recent international debates (e.g. EU Green paper; 2010) and different regulatory interventions have been put in place in different countries and in different periods of time. From a theoretical point of view, there is a broad spectrum of regulatory choices tha

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Wolnizer, Peter W. "Auditing as independent authentication." Thesis, The University of Sydney, 1985. https://hdl.handle.net/2123/28515.

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Within the accounting literature, 'independence' and 'independent verification' are associated more with the mental attitude, associations and practices of auditors than with the independent authentication of what is reported in dated accounts of the financial position and performance of firms. The conventional accounting wisdom confines 'independence' to the mental state of auditors and the nature of their associations with clients and client managers. 'Verification' is commonly interpreted by accountants to depict the customary activities of auditors who may be presumed to be independent in

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Aboa, Yohann Pierre Junior D. "Continuous Auditing: Technology Involved." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.

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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactio

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Odendaal, Elizabeth Margaretha. "Regulering van die ouditeurprofessie in Suid-Afrika." Pretoria : [S.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-05252006-152736.

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Aba-Alkhail, Khalid Ibrahim. "Regulating the auditing profession in Saudi Arabia : the formulation of early auditing standards." Thesis, University of Essex, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343504.

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8

Ching, Siu-ming Vincent. "Computer auditing in Hong Kong /." [Hong Kong : University of Hong Kong], 1986. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12325764.

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Li, Chuntao. "Two essays on auditing quality in China's audit market for listed firms." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/HKUTO/record/B39557832.

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10

Blundell, Adrian Wesley. "Continuous auditing technologies and models." Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/476.

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Continuous auditing is not a totally new concept, but it has not been widely implemented, and has existed mostly as a point of debate amongst the auditing fraternity. This may soon change, as continuous auditing has become a topic of great interest, especially in the last decade. This may be due to a combination of reasons. In the last decade, much of the confidence in auditors’ reports was lost due to corporate governance scandals. This also brought about a greater desire for faster, more reliable reporting on which to base decisions. This desire has been transposed into regulations such as t

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11

Ye, Minlei. "The economics of auditing standards." Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/10176.

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Auditing standards provide the objectives to be achieved in an audit and methods to be used by auditors. Standards differ across countries and vary over time. This thesis explores variations in auditing standards, focusing on the questions of how players with different economic incentives influence (or set) auditing standards and how those choices vary with different legal liability regimes. The thesis analyzes the process of setting auditing standards by considering two of the standards' properties: toughness (stringency) and vagueness (imprecision). I present a contracting model between an

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12

Ching, Siu-ming Vincent, and 程少明. "Computer auditing in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1986. http://hub.hku.hk/bib/B31263550.

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13

Lyubimov, Alexey. "Regulation and the Auditing Profession." Doctoral diss., University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5808.

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The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notio

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14

Williams, Bernard C. "A realist theory of auditing." Thesis, University of East Anglia, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.233557.

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15

Bennett, Matt. "Auditing energy utilisation in conurbations." Thesis, Cranfield University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.341048.

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16

Malby, Andew Reginald. "Cilmatic auditing of air pollution." Thesis, Lancaster University, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.539672.

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17

Sridhar, Mayuri. "Optimizations for election tabulation auditing." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/121684.

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This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2019<br>Cataloged from student-submitted PDF version of thesis.<br>Includes bibliographical references (pages 129-131).<br>In this thesis, we explore different techniques to improve the field of election tabulation audits. In particular, we start by discussing the open problems in statistical election tabulation audits and categorizin

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18

Carozza, Matteo <1988&gt. "Internal Auditing e Corporate Governance." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/2176.

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Nel mio lavoro ho trattato l'evoluzione degli studi inerenti la Corporate Governance, partendo dai diversi significati che gli sono stati attribuiti storicamente dalla dottrina. In seguito ho operato un confronto tra i diversi sistemi di governance che caratterizzano i principali modelli capitalistici internazionali, avendo particolare riguardo per il tema del controllo interno. Nel secondo capitolo ho invece trattato l'organo di Internal Auditing, la sua evoluzione storica, il ruolo svolto all'interno dell'organizzazione, le sue funzioni, sia per quanto concerne le imprese industriali, che le

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19

Orlando, Federica <1994&gt. "The Auditing System in China." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/16691.

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The main topic of the degree thesis is the Auditing System in China and its evolution. The key focus will be on the critical changes that the Chinese Auditing system underwent throughout history, starting from the late Zhou dynasty in its primordial stage, to the switch that happened after the Mao's era and the new auditing system that stemmed from Deng Xiaoping's Reforms and opening Programme. As well as the themes previously stated, the thesis will also cover, amongst the others, the Auditing System critical steps, such as the adoption of the IFRS principles and its current situation.

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Albahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.

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This thesis is concerned with the role of the international accounting firms in the process of auditing harmonisation both through their activities as individual firms and as agents whose actions enhance the degree of compliance with the International Standards on Auditing (ISAs). A major motivation underlying this research is the aspiration to understand the real potential for successful realization of the objective of worldwide auditing standards. This objective may be facilitated by the internationalisation of supply of auditing services, which suggests that the major international accounti

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21

Dowling, Carlin. "The antecedents of appropriate audit support system use /." Connect to thesis, 2006. http://eprints.unimelb.edu.au/archive/00002185.

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Koch, Christopher. "Essays on behavorial economics and auditing /." Mannheim, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000252826.

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Ng, Wing-yiu George. "Is auditing useful in avoiding polypharmacy?" Click to view the E-thesis via HKUTO, 2005. http://sunzi.lib.hku.hk/hkuto/record/b39724232.

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Mackay-Stewart, Catherine Ellen. "Environmental auditing in the pharmaceutical industry." Thesis, Imperial College London, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.299142.

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梁松柏 and Chung-pak Leung. "Concurrent auditing on computerized accounting systems." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269011.

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Ng, Wing-yiu George, and 吳榮耀. "Is auditing useful in avoiding polypharmacy?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2005. http://hub.hku.hk/bib/B39724232.

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27

Lucas, Nicholas. "Commercialism or Professionalism among Auditing Leaders." Honors in the Major Thesis, University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/772.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf<br>Bachelors<br>Business Administration<br>Accounting

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28

Cohen, Sharon B. "Auditing technology for electronic voting machines." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33119.

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Thesis (M. Eng. and S.B.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2005.<br>Includes bibliographical references (leaf 63).<br>Direct Recording Electronic (DRE) voting machine security has been a significant topic of contention ever since Diebold voting machine code turned up on a public Internet site in 2003 and computer scientists at Johns Hopkins University declared the machine "unsuitable for use in a general election." Since then, many people from computer scientists to politicians have begun to insist that DREs be equipped with a paper

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29

Pastor, Vicedo Ruben. "Optimal procurement with auditing and bribery." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/57033/.

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In this thesis I characterise an optimal procurement contract for a government that purchases a good or service from a firm that has private information about its cost of production (its type) when the government has available the reports of a corruptible internal auditor and an honest but less well informed external auditor. In chapter 2 I assume that the government is constrained to offer the internal auditor a contract that consists of a penalty if the external auditor obtains evidence of misreporting. For the case of two cost types I show that an optimal contract exhibits a separation prop

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30

Cech, Paula-Ann. "Information, auditing, and incentives in regulation." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184798.

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This dissertation uses laboratory economic experiments to test the incentive effects of regulatory policies and practices under asymmetric information conditions. Significant results and policy implications are obtained on the traditional use of rate-of-return regulation (RORR) to regulate natural monopolies, and on the practice of restricting such firms from entering ancillary markets. The objective of the first several chapters is to test the incentive effects of RORR on market performance. Results confirm long-standing theories of incentive malfunctions of RORR. One result shows that under

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31

Vintrová, Kateřina. "Účetnictví a auditing nestátních neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16687.

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In the Czech Republic the legal framework allows for the set-up of many various types of non-profit NGO's. In this country the number of civic associations prevailing is unequivocal. In this thesis, I focus on the specifics of an NGO in the areas of finance, accounting and auditing. And further, I will show these trough the example of the Foundation of Holocaust Victims.

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Vykouková, Barbora. "Monitoring a auditing strukturálních fondů EU." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165361.

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This thesis explores the question of the decentralization processes between institutions and other parties involved in auditing and monitoring of the structural funds of the EU. I evaluate the present functional relations of these subjects using document analysis. The thesis follows two levels of analysis, which are compared in the end. The first level concerns the general setting of the systems of relations between union bodies and member states. The second one presents specific situations in the operational program Prague Competitiveness. The thesis disproves the initial hypothesis and claim

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33

Deshpande, Rajkumar. "Erweiterung einer Workflow-Engine um Auditing." [S.l. : s.n.], 2007. http://nbn-resolving.de/urn:nbn:de:bsz:93-opus-31438.

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Leung, Chung-pak. "Concurrent auditing on computerized accounting systems /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872501.

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Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.

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Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementa

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36

Hoffman, Benjamin. "The Market's Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5." Diss., The University of Arizona, 2012. http://hdl.handle.net/10150/228153.

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I investigate the stock market's reaction to events related to the Public Company Accounting Oversight Board's (PCAOB) development and enactment of Auditing Standard No. 5 (AS 5). The change from Auditing Standard No. 2 (AS 2) to AS 5 was debated in the business press at length. The PCAOB stated that the goal of AS 5 was to reduce the prohibitive costs of the Sarbanes-Oxley Act of 2002 - Section 404 and AS 2 (Krishnan et al. 2008) while maintaining the effectiveness of the internal control audits required by those policies. However, there was concern that internal control audit quality woul

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DAVIS, JON STUART. "AUDITOR BIDDING AND INDEPENDENCE: A LABORATORY MARKETS INVESTIGATION (EXPERIMENTAL ECONOMICS)." Diss., The University of Arizona, 1987. http://hdl.handle.net/10150/184130.

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This study reports the results of experiments using laboratory markets designed to test several predictions of economic behavior generated by DeAngelo's (1980, 1981) characterization of the auditor-client contractual relationship. These predictions address (1) auditor pricing behavior in the face of start-up costs and transactions costs incurred by the client when switching auditors and (2) the effect of start-up costs and transactions costs on auditor independence. The research was motivated by the recent concern expressed by policy-makers regarding the link between auditor pricing behavior a

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38

Meyer, Sarah Ruth. "Improvements and assessments of water auditing techniques." [College Station, Tex. : Texas A&M University, 2006. http://hdl.handle.net/1969.1/ETD-TAMU-1087.

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Line, S. A. "A conceptual model of quality system auditing." Thesis, Cranfield University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333535.

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Du, Toit Hendrik Jacobus. "Professional internal auditing in the public sector." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/55959.

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Thesis (MPA)--Stellenbosch University, 1998.<br>ENGLISH ABSTRACT: In this study the assumption is made that the delivery of a professional internal audit service has a direct bearing on the improvement of effectiveness of services delivered. Internal auditing in the public sector, compared to the private sector, is still at an early stage of development. A change in emphasis brought about by the new Constitution has led to a demand for stronger accountability and transparency. The internal audit profession has an important role to play by assisting management in the effective, efficient a

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Amara, Salem Mohamed Omar. "Performance auditing in the Libyan public sector." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3253/.

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Libya is a developing Arab State with a small population and a large geographic area. After the Alfatah revolution in 1969, the Libyan economy changed. Most activities such as agriculture, industry, investment, and other associated services were developed. Accordingly, the number of users of financial information in Libya rose steadily and has continued to grow ever since due to economic growth and flourishing business. This situation has led to an increased need for more reliable information to enable the country's authorities to exercise full accountability concerning the efficient and effec

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Ruban, A. "The evolution of environmental auditing in Ukraine." Thesis, Sumy State University, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36285.

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Environmental policy shapes the future tendencies and ways of the regulation and govern environmental issues. According to McCormick environmental policy is defined as “any action deliberately taken to manage human activities with a view to prevent, reduce, or mitigate harmful effects on nature and natural resources, and ensure that man-made changed to the environment do not have harmful effects on humans” (McCormick 2001:21). To realize and regulate these activities different instruments of environmental policy have evolved and used around the world. Policy instruments are seen as “a set of t

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Habegger, Jerrell Wayne. "An internal auditing innovation decision: statistical sampling." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53522.

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In planning an effective and efficient audit examination, the auditor has to choose appropriate auditing technologies and procedures. This audit choice problem has been explored from several perspectives. However, it has not been viewed as an innovation process. This dissertation reports the results of an innovation decision study in internal auditing. Hypotheses of associations between the internal auditor’s decision to use statistical sampling and the perceived characteristics of statistical sampling are derived from Rogers’ <i>Innovation Diffusion</i> model (Everett Rogers, <i>Diffusion of

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44

Cook, Jonathan. "Signalling game models of the auditing process." Thesis, University of Edinburgh, 1997. http://hdl.handle.net/1842/21155.

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Theoretical auditing models have recently changed from a single-person to a multi-person setting. This change has been prompted by the inability of decision theory to recognise that the manager has the potential to influence the outcome of the audit. One of the motivating factors for audit work is the auditor's uncertainty about the rate of error or fraud occurrence. This is incorporated in the Audit Risk model in the "inherent risk" term, which has only been considered in a decision-theoretic setting. A game theoretic consideration leads to a signalling game. Two models of the audit are devel

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45

Andersson, Skantze Joel. "Continuous Auditing : Internal Audit at a Crossroads?" Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-145066.

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Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). De

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46

Mayhew, Brian William 1967. "Reputation building and the demand for auditing." Diss., The University of Arizona, 1997. http://hdl.handle.net/10150/289400.

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The purpose of this dissertation is to examine the role auditor reputation plays in the demand and supply of audits and to examine the process by which an auditor builds a reputation for audit quality. The goal is to begin to develop a comprehensive theory of the demand for auditing and the incentives this demand creates for the supply of audits. Scott (1984) cites a lack of theory capturing the precise nature of the auditor's contribution to a production and exchange economy. This paper uses an experimental economy and related model to examine the role of an auditor's reputation for deliverin

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Mehdiyar, Lila. "Auditing troubled employees in the public sector." CSUSB ScholarWorks, 1996. https://scholarworks.lib.csusb.edu/etd-project/2944.

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48

Brandt, Jonathan, and Armin Cehajic. "Continuous Auditing : Inställning och attityder hos internrevisorer." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087.

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Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla.Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lån

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49

Pelzer, Sandra. "A review of auditing education in Australia." Thesis, Queensland University of Technology, 1993. https://eprints.qut.edu.au/227017/1/T%28BS%29%2053_Pelzer_1993.pdf.

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This is the first known study in Australia, that has as its purpose the development of a proposed curriculum for a core unit in auditing with which core units presently taught in Australia are compared. Not only is this study useful for determining the present state of auditing education in Australia, but it can be used as a basis for other auditing teachers to develop and evaluate their own core auditing units as well as providing a database for continued research into auditing education. This study identifies that there is a need for the core unit in auditing to change to meet the

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Li, Chuntao, and 李春濤. "Two essays on auditing quality in China's audit market for listed firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.

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