Download or read book Factors Limiting the External Auditors Independence in the Auditing Profession MBA Thesis written by and published by . This book was released on 2003 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book THE FACTORS THAT AFFECT EXTERNAL AUDITOR INDEPENDENCE IN ZAMBIA written by MUSONDA KAFULA (TP036373) and published by . This book was released on 2018 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Intersection of Auditor Independence Objectivity and Integrity in High risk Audit Conditions written by George Kwadwo Baah and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rich store of audit quality research and steady improvements to auditing standards over the decades have not yielded the desired impact on audit quality. While most litigations following corporate failure naming auditors as defendants tend to accuse auditors of lack of independence, objectivity and willful participation in fraud, the impact of these character dimensions on audit quality has not been fully explored. Professional accounting bodies impress upon their members to be independent in fact and in appearance, be objective and exhibit integrity in their decisions about their clients' financials statement, yet, not much is known about how independence, objectivity, and integrity impact audit quality. Secondly, not much is known about how auditors enact independence, objectivity, and integrity on an audit engagement. Also, inputs from auditors have been quite underutilized in audit quality research in recent years, yet auditors are the people who implement changes in auditing standards and regulations. This dissertation focuses on the very character dimensions that auditors tend to be accused of lacking to examine the impact of independence, objectivity, integrity, and environmental constraints on audit quality. Guided by institutional theory and the theory of negotiated order, a multi-staged, three-part sequential mixed methods study consisting of one quantitative and two qualitative studies were conducted using responses from audit managers. Survey responses from auditors in the United Kingdom and the United States were used to perform an exploratory theoretical study of the impact of Independence, Objectivity, Integrity, and Constraints on Audit Quality. The second study was conducted to identify a highly constrained business environment where the impact of Independence, Objectivity, and Integrity on Audit Quality could be validated. Following the second study, a third study was conducted to understand the effects of the institutional environment on audit quality and how auditors respond to the effects of the institutional factors. The research finds that auditors' integrity is a consistent determinant of audit quality. The positive significant impact of integrity on audit quality does not change when integrity interacts with environmental constraints. Contrary to the general notions about the importance of independence to audit quality, the research finds that independence and objectivity do not have a significant direct effect on audit quality. However, moderating independence on objectivity leads to a significant effect on audit quality. Independence strengthens the positive effect of objectivity on audit quality. But the positive impact of interacting independence and objectivity on audit quality reduces substantially when the interaction variable interacts with environmental constraints. Auditors tend not rely on their independence when the impact of environmental constraints are weak, and they tend to ignore or bend their interpretation and enactment of independence and objectivity and rather rely on their integrity when the environmental constraints are high. These findings show that agents resort to their inner core beliefs when making decisions under high-risk conditions. This dissertation makes theoretical and practical contributions to the literature. The quantitative research for the dissertation is the first known empirical analyses or validation of impact of external constraints, independence, objectivity, and integrity on audit quality using data from auditors. The research challenges the continued emphasis on independence as the core determinant of audit quality instead of the integrity of auditors. Also, study two of the dissertation is the first known study to find that aid project failure was mainly due to managerial failure though literature has blamed poor institutions, weak economies, and corruption as the culprits. Though prior audit quality studies have used responses from auditors, most recent researches in that domain have used data from sources other than auditors, yet auditors are the people who actually perform the work. The finding that auditors' perceptions about the core determinant of audit quality is integrity and not independence suggests that perhaps custodians of the profession have not focused on the fundamental character determinant of audit quality. This finding makes a contribution to theory and practice.
Download or read book The Influence of Individual Team and Contextual Factors on External Auditors Whistle blowing Intentions in Barbados written by Philmore Alvin Alleyne and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the collapse of Arthur Andersen in the Enron debacle, whistle-blowing within audit firms has taken on greater importance. Given the profession's requirements to be confidential, independent and to act in the public's interest, there is a need for a model that addresses auditors' whistle-blowing intentions. This thesis presents a conceptual model on whistle-blowing intentions among external auditors, where individual-led antecedents influence whistle-blowing intentions, but are moderated by isomorphic and issue-specific factors. Survey questionnaires were administered to 226 external auditors, and 18 individual interviews as well as 2 focus groups were conducted in Barbados. Results indicated that individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting, and personal cost of reporting) were significantly related to internal whistle-blowing, but only perceived behavioural control was significantly related to external whistle-blowing. Partial support was found for the moderating effects of perceived organizational support, moral intensity, team norms and group cohesion on the relationships between the majority of the independent variables (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting) and internal whistle-blowing. However, partial support was found for the moderating effects of perceived organizational support, moral intensity, team norms and group cohesion on the relationships between fewer independent variables and external whistle-blowing. Overall, respondents preferred anonymous internal channels of reporting, and showed a general reluctance to report externally. The presence of an open-door policy, ethics partners, hotline, on-going training and clearly defined policies could encourage whistle-blowing. Further implications for research and practice are discussed.
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1991 with total page 1074 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstracts of dissertations available on microfilm or as xerographic reproductions.
Download or read book ISE International Accounting written by Timothy S. Doupnik and published by . This book was released on 2019-03-29 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fifth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
Download or read book Index to Theses with Abstracts Accepted for Higher Degrees by the Universities of Great Britain and Ireland and the Council for National Academic Awards written by and published by . This book was released on 1996 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt: Theses on any subject submitted by the academic libraries in the UK and Ireland.
Download or read book Audit Reports and Stock Markets written by Kim Ittonen and published by University of Vaasa. This book was released on 2009 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Download or read book Brink s Modern Internal Auditing written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2009-04-15 with total page 1186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink's Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.
Download or read book Auditing written by W. Robert Knechel and published by Taylor & Francis. This book was released on 2016-10-04 with total page 721 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
Download or read book Auditing in Malaysia written by Alvin A. Arens and published by . This book was released on 1999 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing After Sarbanes Oxley written by Jay C. Thibodeau and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ethics and Auditing written by Tom Campbell and published by ANU E Press. This book was released on 2005-06-01 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Download or read book Dissertation Abstracts written by and published by . This book was released on 1969 with total page 1348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An International Comparison of Corporate Governance Models written by Gregory Francesco Maassen and published by Gregory Maassen. This book was released on 1999 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Behavioral Accounting written by Andreas Hellmann and published by Nova Science Publishers. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes bibliographical references and index.
Download or read book Financial Shenanigans written by Howard M. Schilit and published by McGraw Hill Professional. This book was released on 2002-03-22 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Techniques to uncover and avoid accounting frauds and scams Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuationsfrom investors and lenders to managers and auditorscan use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.
