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Working paper
The Effect of Competence, Independence, Accountability, and Audit Evidence on Audit Quality
In: International journal of multicultural and multireligious understanding: IJMMU, Band 8, Heft 7, S. 653
ISSN: 2364-5369
This study aims to determine the effect of competence, independence, accountability, and audit evidence on audit quality. The sample used in this study were auditors who work at the Public Accounting Firm in Bandung and obtained 36 auditors as respondents. The data source used is primary data obtained by distributing questionnaires. This study uses a non-probability sampling method with purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Based on the research result, it can be concluded that the variable competence, independence, accountability, and audit evidence partially affects audit quality.
Effects of the new regulations of the audit profession on the audit firms' strategies
Submitted for the degree of Doctor of Philosophy (PhD) University of Bedfordshire ; The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. However, trust in auditing firms has been questioned following Enron's failure and accounting scandals at WorldCom and other companies. As a result, Arthur Anderson failed and the number of big audit firms fell to four firms and no one knows who might be next. Defond and Francis (2005) believe that a critical trigger occurred when Deloitte & Touch issued a "clean" peer review report on Arthur Andersen in December 2001, just a few weeks before Andersen publicly announced that it had shredded documents related to Enron audit. The credibility and integrity of the profession's self-regulation program was immediately in doubt. To protect public interests and to restore confidence in the capital markets, the USA government issued the Sarbanes-Oxley Act (SOX) in 2002. Similarly, the Financial Reporting Council in the UK provided the Professional Oversight Board with similar mission. This thesis aims to explore the role of independent audit regulators in promoting confidence in the audit profession, and analyse the big four firms' strategies that react toward these regulatory changes in the audit markets. The lack of studies in this area supports the use of grounded theory as a research methodology. 24 semi-structured interviews were conducted with the top management level of the audit regulators and big four firms' partners. This study contributes to the literature as it provides a better understanding of the satisfaction of the big four audit firms toward the new independent regulators, and how these firms react toward the additional requirements of the independent inspectors.
BASE
Minzoku geinō kenkyū: Studies on folkloric performing arts / The society of folkloric perfoming arts
ISSN: 0911-4564
SSRN
Working paper
Breaking the Barrier – On the Use of Joint Audits in the Internal Audit Profession
In: Journal of International Accounting Research. Forthcoming, 2022, Available at:; https:;/;/;doi.org/;10.2308/;JIAR-2021-023
SSRN
On the Social Contract
In: The Western political quarterly, Band 32, Heft 4, S. 499
ISSN: 1938-274X
EDITOR'S NOTE ON PERFORMING LOVE
In: Cultural studies, Band 15, Heft 2, S. 203-205
ISSN: 1466-4348
Performing Identities on the Restoration Stage (review)
In: Journal for early modern cultural studies: JEMCS ; official publication of the Group for Early Modern Cultural Studies, Band 5, Heft 1, S. 115-118
ISSN: 1553-3786
Some Observations on the Federal Audit
In: Social service review: SSR, Band 12, Heft 3, S. 440-450
ISSN: 1537-5404
Performing identities on the stages of Quebec
In: Francophone cultures and literatures Vol. 15
Essays on audit pricing
In: Acta universitatis oeconomicae Helsingiensis
In: A 212
On Performing Deconstruction: Postmodern Pedagogy
In: Cultural Critique, Heft 16, S. 87