Download or read book An Investigation of Auditor Changes written by Fred Alton Jacobs and published by . This book was released on 1973 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Investigation of Asymmetrical Power Relationships Existing in Auditor client Relationship During Auditor Changes written by Srinivasan Sriram and published by . This book was released on 1987 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Company Auditor Changes and Big Eight Firms written by Donald K. McConnell and published by . This book was released on 1983 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Auditor Change in the Public Sector written by Robin Wendell Roberts and published by . This book was released on 1987 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Changes in Auditing written by Denise R. Hanes and published by . This book was released on 2013 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Examination of Auditor Changes Following Events Adversely Affecting External Auditor Credibility written by Thomas E. Wilson (Jr) and published by . This book was released on 1991 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Audit Fees and Auditor Change written by Alan Gregory and published by . This book was released on 1996 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditor Changes written by Chiou-jahng Tsai and published by . This book was released on 1989 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effect of Auditor Changes on Earnings Opinions and Stock Prices written by Nancy Rueyhwa Mangold and published by . This book was released on 1984 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Download or read book A Contingent Model of Intra big Eight Auditor Changes written by Mark E. Haskins and published by . This book was released on 1989 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Changing Auditors and the Effect on Earnings Auditors Opinions and Stock Prices written by Nancy Rueyhwa Mangold and published by . This book was released on 1988 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Audit Pricing in Switzerland written by Marlen Hoffmann and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the effect of auditor changes on audit fees in Switzerland. For this purpose, publicly available data from 163 different companies from fiscal year 2002 until 2010 is collected and analyzed via a multivariate regression analysis. The results from the analysis show that no price-cutting behavior for initial audit engagements can be found within the sample under investigation. Nevertheless, past research findings in general and in-depth interviews with professionals from the Swiss accounting profession in particular reveal strong price pressures and a fierce competitive situation among audit firms. Even though these pressures do not manifest themselves in low-balling behavior in Switzerland, they continue to shape the audit industry. It is therefore crucial both from an audit firm internal as well as regulatory perspective to investigate the real impact of audit pricing practices on quality and independence standards.

Download or read book Public Accounting Firms written by Jeanette M. Franzel and published by DIANE Publishing. This book was released on 2004-03 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.

Download or read book Auditor Changes by the Firms Just Missing Analysts Forecasts written by Yaou Zhou and published by . This book was released on 2018 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores a unique setting to examine whether firms tend to change their auditors when their annually reported EPS "just misses" the most recent consensus analysts' forecasts (i.e., within one cent). I find that firms just missing the consensus analysts' forecasts are more likely to switch their auditors than their peer firms. Furthermore, these just-missing firms tend to switch to a more flexible auditor and have lower earnings quality than their peer firms after making the auditor switch, suggesting some opportunism in their switching behavior. In contrast with most opinion shopping literature, this "just-miss" setting allows me to test an implicit form of opportunistic auditor switching behavior -- the shopping of auditors' styles rather than their opinions. The results taken together indicate that firms can successfully shop for a more lenient auditor when the incumbent possibly constrains their ability to meet or beat the earnings target. This also provides empirical evidence in support of DeFond and Zhang (2014)'s argument that opinion shopping may occur in forms other than the reduction of going-concern opinions and still reflect an impairment of auditor independence/quality.

Download or read book Why and How Audits Must Change written by Thomas P. Houck and published by John Wiley & Sons. This book was released on 2003-07-25 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls. After explaining why frequently used audit approaches are inadequate for detecting material fraud, the author: Provides specific and practical guidance to help auditors conduct higher quality audits Offers guidance to financial executives on ways to evaluate their independent audits Describes the steps that accounting firms must take to implement these much-needed changes Order your copy today!