Dissertationen zum Thema „Audio content analysis“
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Yapp, Lawrence. „Content-based indexing of MPEG video through the analysis of the accompanying audio /“. Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/5835.
Der volle Inhalt der QuelleMelih, Kathy, und n/a. „Audio Source Separation Using Perceptual Principles for Content-Based Coding and Information Management“. Griffith University. School of Information Technology, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050114.081327.
Der volle Inhalt der QuelleScheuneman, Scott Isabel. „"Deadly Women": Examining (Audio)Visual (Re)Presentations of Violent Women and Girls in Infotainment Media“. Thesis, Université d'Ottawa / University of Ottawa, 2015. http://hdl.handle.net/10393/33453.
Der volle Inhalt der QuelleGómez, Gutiérrez Emilia. „Tonal description of music audio signals“. Doctoral thesis, Universitat Pompeu Fabra, 2006. http://hdl.handle.net/10803/7537.
Der volle Inhalt der QuelleAquesta tesi contribueix substancialment al camp de la descripció tonal mitjançant mètodes computacionals: a) Proporciona una revisió multidisciplinària dels sistemes d'estimació de la tonalitat; b) Defineix una sèrie de requeriments que han de complir els descriptors tonals de baix nivell; c) Proporciona una avaluació quantitativa i modular dels mètodes proposats; d) Justifica la idea de que per a certes aplicacions es poden fer servir mètodes que treballen amb partitures sense la necessitat de realitzar una transcripció automàtica e) Estén la literatura existent que treballa amb música clàssica a altres generes musicals; f) Demostra la utilitat dels descriptors tonals per a comparar peces musicals; g) Proporciona un algoritme optimitzat que es fa servir dins un sistema real per a visualització, cerca i recomanació musical, que treballa amb més d'un milió de obres musicals.
Esta tesis doctoral propone y evalúa un enfoque computacional para la descripción automática de aspectos tonales de la música a partir del análisis de señales de audio polifónicas. Estos métodos se centran en calcular descriptores de distribución de notas, en estimar la tonalidad de una pieza, en visualizar la evolución del centro tonal o en medir la similitud tonal entre dos piezas diferentes.
Esta tesis contribuye sustancialmente al campo de la descripción tonal mediante métodos computacionales: a) Proporciona una revisión multidisciplinar de los sistemas de estimación de la tonalidad; b) Define una serie de requerimientos que deben cumplir los descriptores tonales de bajo nivel; c) Proporciona una evaluación cuantitativa y modular de los métodos propuestos; d) Respalda la idea de que para ciertas aplicaciones no es necesario obtener una transcripción perfecta de la partitura, y que se pueden utilizar métodos que trabajan con partituras sin realizar una transcripción automática; e) Extiende la literatura existente que trabaja con música clásica a otros géneros musicales; f) Demuestra la utilidad de los descriptores tonales para comparar piezas musicales; g) Proporciona un algoritmo optimizado que se utiliza en un sistema real para visualización, búsqueda y recomendación musical, que trabaja con mas de un millón de piezas musicales.
This doctoral dissertation proposes and evaluates a computational approach for the automatic description of tonal aspects of music from the analysis of polyphonic audio signals. These algorithms focus on the computation of pitch class distributions descriptors, the estimation of the key of a piece, the visualization of the evolution of its tonal center or the measurement of the similarity between two different musical pieces.
This dissertation substantially contributes to the field of computational tonal description: a) It provides a multidisciplinary review of tonal induction systems; b) It defines a set of requirements for low-level tonal features; c) It provides a quantitative and modular evaluation of the proposed methods; d) It contributes to bridge the gap between audio and symbolic-oriented methods without the need of a perfect transcription; e) It extents current literature dealing with classical music to other musical genres; f) It shows the usefulness of tonal descriptors for music similarity; g) It provides an optimized method which is used in a real system for music visualization and retrieval, working with over a million of musical pieces.
Walters, Thomas C. „Auditory-based processing of communication sounds“. Thesis, University of Cambridge, 2011. https://www.repository.cam.ac.uk/handle/1810/240577.
Der volle Inhalt der QuelleOng, Bee Suan. „Structural analysis and segmentation of music signals“. Doctoral thesis, Universitat Pompeu Fabra, 2007. http://hdl.handle.net/10803/7544.
Der volle Inhalt der Quelledigital, la descripción del contenido desempeña un papel fundamental para una gestión y
búsqueda eficientes de archivos de audio. La presente tesis doctoral pretende hacer un
análisis automático de la estructura de piezas musicales a partir del análisis de una
grabación, es decir, extraer una descripción estructural a partir de señales musicales
polifónicas. En la medida en que la repetición y transformación de la estructura de la
música genera una identificación única de una obra musical, extraer automáticamente
esta información puede vincular entre sí descripciones de bajo y alto nivel de una señal
musical y puede proporcionar al usuario una manera más efectiva de interactuar con un
contenido de audio. Para algunas aplicaciones basadas en contenido, encontrar los límites
de determinados segmentos de una grabación resulta indispensable. Así pues, también se
investiga la segmentación temporal de audio a nivel semántico, al igual que la
identificación de extractos representativos de una señal musical que pueda servir como
resumen de la misma. Para ello se emplea una técnica de análisis a un nivel de
abstracción más elevado que permite obtener una mejor división en segmentos. Tanto
desde el punto de vista teórico como práctico, esta investigación no sólo ayuda a
incrementar nuestro conocimiento respecto a la estructura musical, sino que también
proporciona una ayuda al examen y a la valoración musical.
With the recent explosion in the quantity of digital audio libraries and databases, content
descriptions play an important role in efficiently managing and retrieving audio files.
This doctoral research aims to discover and extract structural description from
polyphonic music signals. As repetition and transformations of music structure creates a
unique identity of music itself, extracting such information can link low-level and higherlevel
descriptions of music signal and provide better quality access plus powerful way of
interacting with audio content. Finding appropriate boundary truncations is indispensable
in certain content-based applications. Thus, temporal audio segmentation at the semantic
level and the identification of representative excerpts from music audio signal are also
investigated. We make use of higher-level analysis technique for better segment
truncation. From both theoretical and practical points of view, this research not only
helps in increasing our knowledge of music structure but also facilitates in time-saving
browsing and assessing of music.
Nazareno, Claudio. „Regulation and the promotion of national audio-visual content in the era of digital convergence : a comparative analysis of the United Kingdom, France and Brazil“. Thesis, University of Roehampton, 2013. https://pure.roehampton.ac.uk/portal/en/studentthesis/regulation-and-the-promotion-of-national-audiovisual-content-in-the-era-of-digital-convergence(c52f8024-66fd-4525-8258-c78532077836).html.
Der volle Inhalt der QuelleLaborová, Anna. „Extrakce parametrů pro výzkum interpretačního výkonu“. Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2021. http://www.nusl.cz/ntk/nusl-442575.
Der volle Inhalt der QuelleNesvadba, Jan. „Segmentation sémantique des contenus audio-visuels“. Bordeaux 1, 2007. http://www.theses.fr/2007BOR13456.
Der volle Inhalt der QuelleKhaledi, Soheila. „Corporate Risk Disclosure: A Content Analysis of Swedish Interim Reports“. Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-231965.
Der volle Inhalt der QuelleHerrera, Boyer Perfecto. „MIRages: an account of music audio extractors, semantic description and context-awareness, in the three ages of MIR“. Doctoral thesis, Universitat Pompeu Fabra, 2018. http://hdl.handle.net/10803/666953.
Der volle Inhalt der QuelleAquesta tesi informa sobre recerca realitzada i publicada durant els últims vint anys en diferents problemes de Recuperació d'Informació Musical (MIR). Organitzem el text com a visió personal i reflexió crítica i utilitzant quatre hipotètiques edats que han configurat l'evolució del MIR. A l'edat dels extractors de característiques, presentem treballs sobre trets per a descriure sons i música, especialment timbre i aspectes tonals. A l'edat dels descriptors semàntics es treballa en la descripció de música amb conceptes d'alt nivell, com l'estat d'ànim, els instruments, les similituds, les versions musicals o els gèneres, generalment deduïts amb l'aprenentatge automàtic a partir de col·leccions anotades. En l'era dels sistemes sensibles al context, informem sobre models d'usuaris amb l’objectiu de fer recomanacions musicals i generació d'avatars, a més de factors que influeixen en les decisions d'escoltar música. S’esmenta, finalmente, una posible i més recent edat dels sistemes creatius on els descriptors, classificadors, models i metodologies d'avaluació de MIR ajuden a potenciar o ampliar la creació musical.
Balla und Zsolt. „Jeffrey Burns: The music of psalms, Proverbs and Job in the Hebrew bible : A revised theory of musical accents in the Hebrew bible ; general analysis, bibliography, table of contents CD with complete text and audio files of musically reconstructed psalms, proverbs and Job, sung by computer speech synthesis [rezensiert von] Zsolt Balla“. Universität Potsdam, 2012. http://opus.kobv.de/ubp/volltexte/2012/6174/.
Der volle Inhalt der QuelleSalamon, Justin J. „Melody extraction from polyphonic music signals“. Doctoral thesis, Universitat Pompeu Fabra, 2013. http://hdl.handle.net/10803/123777.
Der volle Inhalt der QuelleLa industria de la música fue una de las primeras en verse completamente reestructurada por los avances de la tecnología digital, y hoy en día tenemos acceso a miles de canciones almacenadas en nuestros dispositivos móviles y a millones más a través de servicios en la nube. Dada esta inmensa cantidad de música al nuestro alcance, necesitamos nuevas maneras de describir, indexar, buscar e interactuar con el contenido musical. Esta tesis se centra en una tecnología que abre las puertas a nuevas aplicaciones en este área: la extracción automática de la melodía a partir de una grabación musical polifónica. Mientras que identificar la melodía de una pieza es algo que los humanos pueden hacer relativamente bien, hacerlo de forma automática presenta mucha complejidad, ya que requiere combinar conocimiento de procesado de señal, acústica, aprendizaje automático y percepción sonora. Esta tarea se conoce en el ámbito de investigación como “extracción de melodía”, y consiste técnicamente en estimar la secuencia de alturas correspondiente a la melodía predominante de una pieza musical a partir del análisis de la señal de audio. Esta tesis presenta un método innovador para la extracción de la melodía basado en el seguimiento y caracterización de contornos tonales. En la tesis, mostramos cómo se pueden explotar las características de contornos en combinación con reglas basadas en la percepción auditiva, para identificar la melodía a partir de todo el contenido tonal de una grabación, tanto de manera heurística como a través de modelos aprendidos automáticamente. A través de una iniciativa internacional de evaluación comparativa de algoritmos, comprobamos además que el método propuesto obtiene resultados punteros. De hecho, logra la precisión más alta de todos los algoritmos que han participado en la iniciativa hasta la fecha. Además, la tesis demuestra la utilidad de nuestro método en diversas aplicaciones tanto de investigación como para usuarios finales, desarrollando una serie de sistemas que aprovechan la melodía extraída para la búsqueda de música por semejanza (identificación de versiones y búsqueda por tarareo), la clasificación del estilo musical, la transcripción o conversión de audio a partitura, y el análisis musical con métodos computacionales. La tesis también incluye un amplio análisis comparativo del estado de la cuestión en extracción de melodía y el primer análisis crítico existente de la metodología de evaluación de algoritmos de este tipo
La indústria musical va ser una de les primeres a veure's completament reestructurada pels avenços de la tecnologia digital, i avui en dia tenim accés a milers de cançons emmagatzemades als nostres dispositius mòbils i a milions més a través de serveis en xarxa. Al tenir aquesta immensa quantitat de música al nostre abast, necessitem noves maneres de descriure, indexar, buscar i interactuar amb el contingut musical. Aquesta tesi es centra en una tecnologia que obre les portes a noves aplicacions en aquesta àrea: l'extracció automàtica de la melodia a partir d'una gravació musical polifònica. Tot i que identificar la melodia d'una peça és quelcom que els humans podem fer relativament fàcilment, fer-ho de forma automàtica presenta una alta complexitat, ja que requereix combinar coneixement de processament del senyal, acústica, aprenentatge automàtic i percepció sonora. Aquesta tasca es coneix dins de l'àmbit d'investigació com a “extracció de melodia”, i consisteix tècnicament a estimar la seqüència de altures tonals corresponents a la melodia predominant d'una peça musical a partir de l'anàlisi del senyal d'àudio. Aquesta tesi presenta un mètode innovador per a l'extracció de la melodia basat en el seguiment i caracterització de contorns tonals. Per a fer-ho, mostrem com es poden explotar les característiques de contorns combinades amb regles basades en la percepció auditiva per a identificar la melodia a partir de tot el contingut tonal d'una gravació, tant de manera heurística com a través de models apresos automàticament. A més d'això, comprovem a través d'una iniciativa internacional d'avaluació comparativa d'algoritmes que el mètode proposat obté resultats punters. De fet, obté la precisió més alta de tots els algoritmes proposats fins la data d'avui. A demés, la tesi demostra la utilitat del mètode en diverses aplicacions tant d'investigació com per a usuaris finals, desenvolupant una sèrie de sistemes que aprofiten la melodia extreta per a la cerca de música per semblança (identificació de versions i cerca per taral•larà), la classificació de l'estil musical, la transcripció o conversió d'àudio a partitura, i l'anàlisi musical amb mètodes computacionals. La tesi també inclou una àmplia anàlisi comparativa de l'estat de l'art en extracció de melodia i la primera anàlisi crítica existent de la metodologia d'avaluació d'algoritmes d'aquesta mena.
Hsieh, Chia-Hsin, und 謝嘉欣. „A Study on Audio Content Analysis for Broadcast News Audio Stream“. Thesis, 2007. http://ndltd.ncl.edu.tw/handle/29011175481887885062.
Der volle Inhalt der Quelle國立成功大學
資訊工程學系碩博士班
95
In recent year, the information retrieval systems obtain dramatically improvement to retrieve huge web documents precisely. While the increasing of multimedia documents, the multimedia information retrieval, including spoken document or broadcast news document retrieval, becomes more and more important but still remains many challenges. The aim of this dissertation is to develop an audio content analysis system to process the broadcast news audio stream in advance, so as to provide the audio change-point, audio type, content transcription, story topic of speech segments and speech summary for further application, such as spoken document retrieval. The approaches described in this dissertation include the audio segmentation and classification, noisy speech recognition, story segmentation and classification and speech summarization. First, an audio segmentation and classification approach are proposed for segmenting and classifying an audio stream based on audio type, including speech, music, speech with music background, speech with noise background and noise. A minimum description length (MDL)-based Gaussian model with multiple change-points window is constructed to statistically characterize the audio features. Audio segmentation segments the audio stream into a sequence of homogeneous sub-segments using the MDL-based Gaussian model via binary segmentation algorithm. Finally, a heuristic method is adopted to smooth the sub-segment sequence and provide the final segmentation and classification results via a segment-based audio classifier. After locating the change-points positions and identifying all the audio types, robust noisy speech recognition via feature enhancement is developed to transcribe the speech content since much speech segments uttered under noisy environment. Three prior models are introduced to characterize clean speech, noise and noisy speech respectively. Sequential noise estimation is therefore employed for prior model construction based on noise-normalized stochastic vector mapping. Furthermore, an environment model adaptation is also adopted to reduce the mismatch between training data and test data. After transcribing all the speech segments, a story segmentation and topic classification is proposed to locate the topic change-points in contiguous stories and to identify the topic for every speech segment. A two-stage paradigm adopts a decision tree and maximum entropy model to identify the potential story boundaries in the broadcast news within a sliding window is conducted first. The story segmentation problem for story segmentation is thus transformed to the determination of a boundary position sequence from the potential boundary regions. The genetic algorithm is then applied to determine the chromosome, which corresponds to the final boundary position sequence. A topic-based segmental model is proposed to define the fitness function applied in the genetic algorithm. Finally, a speech summarization is further involved. A word sequence which maximizes a summarization score, including speech recognition confidence, prosody information, word significance, word trigram and semantic dependency relation, is extracted from automatically transcribed speech. Second, in the spoken documents, all the speech segments corresponding to the words in the summarized word sequence are extracted as the candidates for concatenation. Finally, the speech segments with the highest concatenation score among the candidates are selected and concatenated to generate a smooth summarized speech output. This speech summarization function not only keeps the most important information of every story but provides a concise speech summary representation, which is more friendly and time-saving representation for further spoken document retrieval and browsing.
Hsiao, S. F., und 蕭聖峰. „Content-Based Analysis of AAC Commercial Audio“. Thesis, 2008. http://ndltd.ncl.edu.tw/handle/82814068314413180084.
Der volle Inhalt der Quelle中華大學
資訊工程學系(所)
96
From the 1990s until now, the software and hardware of computer on the growth rates have reached an unprecedented height. On the one hand, with a lot of ultra large databases to build, such as retrieval, search and classification of the metadata, is an importance topic of research that can't be ignored. In digital multimedia, the storing formats and function of various would let the digital audio-visual can be constantly evolved to becomes more and more perfect through the ISO MPEG standard. In the evolution of audio formats , it is stereo to reach from the mono , and then reach the multi-channel format . Focusing on the AAC(Advanced Audio Coding), it is a multi-channel format that ISO replaces the stereo format and establishes the audio kernel of MPEG-4 standard. With the rapid development of DVB(Digital Video Broadcasting), that produced a lot of researches relative to the subject. Based on all kinds of audio category correspond with a variety of TV commercials, this subject is rich that relation would effect the commercial analysis of the multimedia or database. Under the audio specification of DVB-T, we will introduce and analyze about this format basis for the AAC of DVB background; meanwhile, we also present a segment method to make a sequence of break-point detection, which is segment the content of commercial by use of the feature differentia of Euclidean distance. On the content classification of commercial, we modified a classic model of the vector space to build the classification model of commercial audio, and then identify every kind of audio category through the similarity comparison of feature path of TF-IDF(Term Frequency-Inverse Document Frequency) weight. Under the foundation of the audio-feature descriptor of MPEG-7, the automation technology of AAC analysis would be make the content analysis of automation with the commercial audio.
Fonseca, João Carlos Couto Antunes. „Multi-channel approaches for musical audio content analysis“. Dissertação, 2020. https://hdl.handle.net/10216/132844.
Der volle Inhalt der QuelleFonseca, João Carlos Couto Antunes. „Multi-channel approaches for musical audio content analysis“. Master's thesis, 2020. https://hdl.handle.net/10216/132844.
Der volle Inhalt der QuelleMordido, Gonçalo Filipe Torcato. „Automated Organisation and Quality Analysis of User-Generated Audio Content“. Master's thesis, 2017. http://hdl.handle.net/10362/27752.
Der volle Inhalt der QuelleWilliamson, I., D. Leeming, S. Lyttle und Sally E. Johnson. „Evaluating the audio-diary method in qualitative research“. 2015. http://hdl.handle.net/10454/7145.
Der volle Inhalt der QuellePurpose – Audio-diary methods are under-utilised in contemporary qualitative research. The purpose of this paper is to discuss participants and researchers’ experiences of using audio-diaries alongside semi-structured interviews to explore breastfeeding experiences in a short-term longitudinal study with 22 first-time mothers. Design/methodology/approach – The authors provide a qualitative content analysis of the participants’ feedback about their experiences of the audio-diary method and supplement this with the perspectives of the research team based on fieldwork notes, memos and team discussions. The authors pay particular attention to the ways in which the data attained from diaries compared with those from the interviews. Findings – The diaries produced were highly heterogeneous in terms of data length and quality. Participants’ experiences with the method were varied. Some found the process therapeutic and useful for reflecting upon the development of breastfeeding skills whilst negative aspects related to lack of mobility, self-consciousness and concerns about confidentiality. Researchers were positive about the audio-diary method but raised certain ethical, epistemological and methodological concerns. These include debates around the use of prompts, appropriate support for participants and the potential of the method to influence the behaviour under scrutiny. Interview and diary accounts contrasted and complemented in ways which typically enriched data analysis. Practical implications – The authors conclude that audio-diaries are a flexible and useful tool for qualitative research especially within critical realist and phenomenological paradigms. Originality/value – This appears to be the first paper to evaluate both participants and researchers’ experiences of using audio-diaries in a detailed and systematic fashion.
Yang, Ru-Song, und 楊儒松. „Content-Based Lecture Videos Analysis and Classification Based on Audio and Visual Cues“. Thesis, 2011. http://ndltd.ncl.edu.tw/handle/86599903823608582256.
Der volle Inhalt der Quelle國立臺灣師範大學
資訊工程研究所
100
Most of the classrooms come with blackboards, and blackboards are widely used as a teaching prop in lecture video recordings. However, there are very few discussions about lecture video recordings that use blackboard as teaching prop concerning its multimedia semantics analysis. The article used a visual and optical based research method to explore speaker’s body languages and tone of speech in the blackboard lecture recordings, and how the amount of attention to pay in different segments of lecture recordings to enhance students’ learning. The visual analysis focused on semantics implied in speaker’s postures. The optical analysis focused on the variations of speaker’s speech emotions in his flow of teaching. The article proposed a speech emotion recognition model that divides speech emotions into five categories of happy, angry, bored, sad, and normal. The results of the analysis showed semantic intensity of the speaker and the importance of speakers teaching in different segments, and how students can learn more effectively with their variations in amount of attention according to the importance of speakers’ teaching throughout lecture video recordings.
Yeh, Chan-Rong, und 葉展榕. „A Novel Content-Based Music Similarity Measuring Method: A Study of Spotify API Audio Analysis Dataset“. Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kgpq7a.
Der volle Inhalt der Quelle國立交通大學
科技管理研究所
106
Due to the continued expansion of the music market and the popularity of streaming music services, it's becoming increasingly important to highlight personalized recommendation systems. And the music similarity measures in content-based recommendation systems is often incorporated into the mainstream recommendations system to provide personalized music recommendations. In the context of the world's largest music streaming service provider: Spotify released audio features API, there is no literature to explain the audio features and to propose a similarity measuring method for it. This study collects the audio feature data of users' favorite songs through the Spotify API, proposes novel similarity measure method. We discussed and compared the algorithms to find out the best algorithms for each step of similarity measure method (including Gap Statistic to find the optimal number of clusters, K-means clustering, machine learning algorithm LightGBM to find the feature importance, feature weighting, Euclidean distance to calculate music similarity, etc.). Furthermore, we discussed each audio feature provided by the Spotify API. The results show that the similarity measuring method have a considerable degree of credibility and can be extended to construct the current mainstream recommendation system. In addition, due to the high importance of customer preference structure for personalized recommendation, this study analyzed the novelty and diversity of user preference and divided the users into four groups based on their novelty and diversity. In the results, we combined the similarity measuring method and the preferences of users to give the recommended strategies to each group. In the future research, we will increase the size of the dataset, add more variables (ex. regional variables, personal variables, etc.), apply our method on another kind of audio data such as MFCCs, and extend the similarity measuring method and preference structure to other fields of research (ex. Shopping, Movies, Economic, etc.).
„Context Recognition Methods using Audio Signals for Human-Machine Interaction“. Doctoral diss., 2015. http://hdl.handle.net/2286/R.I.29752.
Der volle Inhalt der QuelleDissertation/Thesis
Doctoral Dissertation Electrical Engineering 2015
Allam, A., N. Ghattas, A. Kotb und Mohamed K. A. Eldaly. „Audit tendering in the UK: a review of stakeholders' views“. 2016. http://hdl.handle.net/10454/10061.
Der volle Inhalt der QuelleDespite the importance of the ongoing debate on audit tendering and its possible implications for the audit profession including audit market structure, audit quality, and auditor independence, there is an apparent lack of research into this area. Using content analysis, this study reports the results of an examination of the comment letters sent to the UK Financial Reporting Council (FRC) in response to its consultation document on the 2012 revisions of the UK Corporate Governance Code. The results indicate a general support for the FRC’s proposals with a number of key concerns related to audit quality, audit cost and auditor independence. There is also clear conflict of interests among some groups such as audit firms and companies on one side and institutional investors on the other side. There is evidence of conflict of interest between Big 4 and non-Big 4 audit firms. The findings could influence future revisions of the Code with regard to tendering and enhance policy makers’ understanding of the position taken by each group of stakeholder.
Ali, Fifitri, und 菲艾利. „The Application of Content Mining Techniques to the Analysis of Audit Quality Research Trends“. Thesis, 2018. http://ndltd.ncl.edu.tw/handle/tnr3km.
Der volle Inhalt der Quelle國立高雄應用科技大學
會計系
106
This study conducted a content mining technique to analyze the articles based on bibliographic coupling and co-word analyses to determine the salient research subjects. These audit quality research subjects were verified with those proxies by the International Auditing and Assurance Standard Boards (IAASB) framework with a total 520 articles from 1992 to 2017 were analyzed. The result found 14 topics based on bibliographic coupling and 17 topics based co-word analyses. In terms of most contributing countries, USA become the most influential countries in audit quality research both of two methods. Moreover, this study also identified the highly cited references and most productive authors during 1992 to 2017. The results showed that auditor characteristic (AC) was the most attractive topics in audit quality research during 25 years based on BC analysis, differently auditor-client contracting features (ACCF) leading the highest discussed topics from 1992 to 2017 based on co-word analysis. Regarding to Social Network Analysis (SNA) result, Contextual Factor element as the main issue in BC analysis, while Input element located in the very center of the whole co-word analysis network. The results of this study will help researchers look into their own field specialties, understand the developing trends in audit quality research, indicate researchers who have had influence in audit quality research, and determine future research subjects.
Reilly, Yvonne. „Vorm en inhoud van die ouditeursverslag oor finansiële jaarstate volgens Standpunt OU 321 (hersien)“. Diss., 1994. http://hdl.handle.net/10500/17607.
Der volle Inhalt der QuelleHierdie studie is onderneem om aan te dui hoe die verslagleweringsfunksie van die ouditeur in openbare praktyk be1nvloed word deur die voortdurende veranderings in onder andere, gemeenskapstrukture en gemeenskapsdoelwitte. Gedurende die afgelope aantal jare het die gebruiker van die ouditeursversl ag herhaaldelik druk op die ouditprofessie geplaas om beter kommunikasiemiddels tot stand te bring. Die ouditprofessie het gehoor hier aan gegee en een van die reaksies op hierdie versoek was die uitreiking van 'n voorgeskrewe nuwe verlengde vorm van die ouditeursverslag. In hierdie studie word die proses van ontwikkeling van die verlengde vorm van die ouditeursverslag deurgevolg. Spesifieke verwysing na die verslagleweringsbeleide wat tans in sekere toonaangewende lande gevolg word, word gedoen, naamlik: die Verenigde State van Amerika, Suid-Afrika en die Verenigde Koninkryk. Om te verseker dat die ouditprofessie altyd gehoor gee aan die behoeftes van die gebruiker van die ouditeursverslag en sodoende 'n professie met 'n visie sal bly, word aanbeveel dat volgehoue navorsing op die gebied van ouditverslaglewering sal bly voortgaan.
This study was undertaken to indicate how continua 1 changes in, inter alia, community structures and goals have influenced the reporting function of the auditor in public practice. In recent years users of the auditor's report have applied continual pressure on the profession to improve its communication tools. One of the responses to this demand has been the issuing of the newly expanded long format auditor's report. In this study the development process of the new long format auditor's report has been researched and described with specific reference to the reporting practices in some of the leading countries in the field viz; the United States of America,South Africa and the United Kingdom. Continuing research within the domain of audit reporting is recommended to ensure that the profession deals with reporting problems as they occur, thus retaining the visionary status of the profession.
Auditing
M. Com. (Auditing)
Glidewell, L., T. A. Willis, Duncan R. Petty, R. Lawton, R. R. C. McEachan, E. Ingleson, P. Heudtlass et al. „To what extent can behaviour change techniques be identified within an adaptable implementation package for primary care? A prospective directed content analysis“. 2017. http://hdl.handle.net/10454/17515.
Der volle Inhalt der QuelleBackground: Interpreting evaluations of complex interventions can be difficult without sufficient description of key intervention content. We aimed to develop an implementation package for primary care which could be delivered using typically available resources and could be adapted to target determinants of behaviour for each of four quality indicators: diabetes control, blood pressure control, anticoagulation for atrial fibrillation and risky prescribing. We describe the development and prospective verification of behaviour change techniques (BCTs) embedded within the adaptable implementation packages. Methods: We used an over-lapping multi-staged process. We identified evidence-based, candidate delivery mechanisms—mainly audit and feedback, educational outreach and computerised prompts and reminders. We drew upon interviews with primary care professionals using the Theoretical Domains Framework to explore likely determinants of adherence to quality indicators. We linked determinants to candidate BCTs. With input from stakeholder panels, we prioritised likely determinants and intervention content prior to piloting the implementation packages. Our content analysis assessed the extent to which embedded BCTs could be identified within the packages and compared them across the delivery mechanisms and four quality indicators. Results: Each implementation package included at least 27 out of 30 potentially applicable BCTs representing 15 of 16 BCT categories. Whilst 23 BCTs were shared across all four implementation packages (e.g. BCTs relating to feedback and comparing behaviour), some BCTs were unique to certain delivery mechanisms (e.g. ‘graded tasks’ and ‘problem solving’ for educational outreach). BCTs addressing the determinants ‘environmental context’ and ‘social and professional roles’ (e.g. ‘restructuring the social and ‘physical environment’ and ‘adding objects to the environment’) were indicator specific. We found it challenging to operationalise BCTs targeting ‘environmental context’, ‘social influences’ and ‘social and professional roles’ within our chosen delivery mechanisms. Conclusion: We have demonstrated a transparent process for selecting, operationalising and verifying the BCT content in implementation packages adapted to target four quality indicators in primary care. There was considerable overlap in BCTs identified across the four indicators suggesting core BCTs can be embedded and verified within delivery mechanisms commonly available to primary care. Whilst feedback reports can include a wide range of BCTs, computerised prompts can deliver BCTs at the time of decision making, and educational outreach can allow for flexibility and individual tailoring in delivery
UK National Institute for Health Research (NIHR) under its Programme Grants for Applied Research scheme (Grant Reference Number RP-PG-1209-10040).