Download or read book The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution written by William L. Felix and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite extensive research on the determinants of external audit fees, there is little empirical evidence on the effect of internal audit contribution on the external audit fee. Using a cross-sectional regression model based on prior audit fee research, this study provides evidence that internal audit contribution is a significant determinant of the external audit fee. Further, a second model that provides evidence on the determinants of internal audit contribution is developed and tested. This second model indicates that internal audit contribution is influenced by internal audit quality and, conditional on the level of inherent risk, the availability of internal audit and the extent of coordination between internal and external auditors. These results are based on a unique data-set comprised of publicly available data matched with survey responses from internal and external auditors affiliated with 70 non-financial services Fortune 1000 firms. The sample includes all of the former "Big 6" international accounting firms and clients from twenty-nine different industries.
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2008-04-09 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Accounting Regulation
Download or read book Organizational Auditing and Assurance in the Digital Age written by Marques, Rui Pedro and published by IGI Global. This book was released on 2019-02-15 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.
Download or read book Advances in Quantitative Analysis of Finance and Accounting New Series Vol 12 written by Cheng F. Lee and published by Center for PBBEFR & Airiti Press. This book was released on 2014-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.
Download or read book Research Handbook on Corporate Board Decision Making written by Oliver Marnet and published by Edward Elgar Publishing. This book was released on 2022-11-18 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a state-of-the-art perspective on corporate board decision-making that encourages thinking outside the box, this cutting-edge Research Handbook provides fresh insights on the meaning, value, contribution, quality and purpose of the decision-making of those charged with corporate governance.
Download or read book Corporate Governance at the Crossroads written by Marleen Willekens and published by Intersentia nv. This book was released on 2005 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the effectiveness of four traditional corporate governance mechanisms: board of directors, audit committee, internal control and audit, external audit) as monitoring and (to a lesser extent) entrepreneurial devices.
Download or read book Enterprise Resource Planning Corporate Governance and Internal Auditing written by Hany Elbardan and published by Springer. This book was released on 2017-07-06 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.
Download or read book Understanding Digital Industry written by Siska Noviaristanti and published by Routledge. This book was released on 2020-02-25 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: These proceedings compile selected papers from presenters at the Conference: Managing Digital Industry, Technology and Entrepreneurship 2019 (CoMDITE 2019) which was held on July 10-11, 2019. There are 122 papers from various universities and higher educational institutions in Indonesia and Malaysia. The main research topics in these proceedings are related to: 1) Strategic Management and Ecosystem Business, 2) Digital Technology for Business, 3) Digital Social Innovation, 4) Digital Innovation and Brand Management, 5) Digital Governance, 6) Financial Technology, 7) Digital and Innovative Education, 8) Digital Marketing. 9) Smart City, 10) Digital Talent Management, and 11) Entrepreneurship. All the papers in the proceedings highlight research results or literature reviews that will both contribute to knowledge development in the field of digital industry.
Download or read book Internal Audit Quality and Internal Audit s Contribution to External Audit written by Zulkiflee Mohamed and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance and Financial Reporting Mechanisms of governance relevant to financial reporting written by Niamh Brennan and published by . This book was released on 2008 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defining Measuring and Communicating the Value of Internal Audit written by Marc Eulerich and published by . This book was released on 2020-07-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exploration of a Theory of Internal Audit written by Walter Hendricus Adrianus Swinkels and published by Eburon Uitgeverij B.V.. This book was released on 2012 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Scandals have undermined investor confidence in the management of firms and drawn global attention to how Management Boards of public firms are in-control of their operations. These scandals cleared the way for corporate governance committees to define new requirements on the control systems of public firms. However, the requirements of these committees did not prevent new problems with a number of firms, some of which published an in-control statement. This raises questions with respect to the effectiveness and completeness of the control of these firms, suggesting that possible quintessential elements or aspects are missing. The internal audit profession has been involved only indirectly in the discussion on corporate governance in the Netherlands. This thesis explores a theory of internal audit in relation to the nature and the control systems of Dutch public listed firms. This thesis explores literature and current practices to obtain a clear view of internal audits theoretical and practical contributions to the reasons of existence and scope of work in the control system of a firm"--Cover.
Download or read book Internal Auditors Assessment of Their Contribution to Financial Statement Audits written by Mazlina Mat Zain and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the relation between audit committee characteristics, internal audit function characteristics and internal auditors' assessment of their contribution to financial statement audits. Using survey data from chief internal auditors of 76 Malaysian publicly-listed firms, we provide evidence of a positive relationship between internal auditors' assessment of their contribution to financial statement audits and three audit committee characteristics: the proportion of independent audit committee members, their knowledge and experience of accounting and auditing, and the extent of audit committee review of internal audit programmes, budget and coordination proposals. Further, a positive relationship is found between internal auditors' evaluation of their contribution to the financial statement audit and internal audit function characteristics including size, prior experience of staff in auditing, time availability and the closeness of the function's relationship with the external auditor. The results indicate that more effective audit committees and well-resourced internal audit units tend to be positively associated with the internal auditors' assessment of their contribution to the external audit.
Download or read book The Manager and the Internal Auditor written by Gerald Vinten and published by Wiley. This book was released on 1996-06-03 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managers need auditors. There are more risks in running anorganization than ever before ? whether it be in the public,private or non-profit sector. With the break-up of the statesector, the ambiguous intermediary role of ?not for profit?organizations, and turbulence in the marketplace through mergers,acquisitions and divestments, the seeds are sown for chaos and aculture in which fraud can flourish. Notorious corporate collapsessuch as BCCI, Maxwell Communications Corporation and Barings arecases in point. An updated and revised version of the auditingclassic The Manager and The Modern Internal Auditor, firstpublished in 1979, this new book highlights the necessity ofestablishing internal control in organizations and illustrates howinternal audit can be a highly effective means to avoid corporatedisaster. The authors present a proven formula for organizationalsuccess through the joint workings of managers and internalauditors as partners for profit, growth and sustainability. Theyexamine the latest insights into the needs and nature of managerialactivity and explain the complementary contribution that internalaudit can make. Whether the manager is planning and budgeting,organizing, directing, controlling or formulating strategic policy,the internal auditor?s assistance is shown to be invaluable.
Download or read book The Effect of the Internal Auditing on Financial Performance written by Shakir Al-ghalayini and published by GRIN Verlag. This book was released on 2015-04-15 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2013 in the subject Business economics - Investment and Finance, , course: Faculty of Commerce - Department of Accounting, language: English, abstract: It was clear from the recent financial scandals and fraud law suits in the international and regional firms that the internal control in general isn't as strong as should and that there are some weaknesses that led to this outcome and that why we are interested to investigate the internal control and the internal observation systems in the listed Palestinian corporations to put the lights on the real reasons and causes for such problem. Many researchers and observers believe that one of the main reasons for such problem is the insufficient reliance on the function of the internal auditor and not assigning this function with its real importance in the companies, especially if we consider how significant is this function becomes as the companies are getting larger and the operations are extending to be more in terms of the volume and the complexity and more importantly the competition is getting tougher among the companies. The internal audit is consider to be a type of the observational procedures that can be used to assess the effectiveness of the other observational and audit procedures and that is why many researchers consider it as the core of concentration in the audit hierarchy that supplement the other tools in ensuring these tools ability to safeguard the companies' assets, make sure about the fairness of the financial data and encourage the commitment in the managerial policies. [...]
Download or read book The Internal Audit as Change Agent written by Peter Kundinger and published by BoD – Books on Demand. This book was released on 2020-09-11 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of the classical approach presented in this book is to deliver a comprehensive overview about goals, potential activities as well as individual requirements of an Internal Audit acting as Change Agent. Innovation and Change are widely recognized key success factors for sustainable economic growth and entrepreneurial success. Since therefore as well Innovation and Change must be within the focus of corporate business processes and activities, any organizational function should deliver a contribution to a companies' prosperity. Consequently as well Internal Audit, usually equipped with an excellent overview about a companies` activities, processes, structures and key players, should keep an eye on corporate innovation and change. This book is dedicated to all those auditors, managers and other corporate agents who are requested to contribute to organizational change. It is providing methods of resolution to generate or maintain an innovation-friendly organization based on suitable characteristics and successful change processes.
