Dissertations / Theses on the topic 'Audit independence'
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Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.
Full textSharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
Full textKrauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.
Full textHsu, Kevin. "The Impact of Independence-Related AAERs on the Provision of Non-Audit Services." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2004.
Full textCicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.
Full textKusman, Jadin T. "An Economic and Psychological Analysis of Auditor Independence." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/309.
Full textMarx, B., and D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness." Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.
Full textThis article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
Full textZiegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.
Full textChia-ah, Etienne, and Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.
Full textWith the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?
The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.
Al-Eissa, Abdulaziz Ibraheim. "Non-Audit Services and Auditor Independence : the Case of Saudi Arabia." full-text, 2009. http://eprints.vu.edu.au/2008/1/Abdulazia.pdf.
Full textZerni, M. (Mikko). "Essays on audit quality." Doctoral thesis, University of Oulu, 2009. http://urn.fi/urn:isbn:9789514292927.
Full textEkström, Simon, and Tim Ainemo. "Does audit independence have an impact on issued sanctions? : A quantitative study of listed companies in the Swedish setting." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-43825.
Full textSiddiqui, Javed. "Regulation of auditor independence and the joint provision of audit and non-audit services in the UK 2000-2007." Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.632813.
Full textPeter, Okah Okah. "Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-68960.
Full textHansson, Emil, and Fredrik Löfvendal. "Increased use of marketing in the audit industry : Effect on independence price and quality." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131075.
Full textLovisa, Kristensson, and Khan Waqas. "What affect the auditor independence in appearance? : from the perspective of the clients." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20973.
Full textBaah, George Kwadwo. "THE INTERSECTION OF AUDITOR INDEPENDENCE, OBJECTIVITY, AND INTEGRITY IN HIGH-RISK AUDIT CONDITIONS." Case Western Reserve University School of Graduate Studies / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=case1465427254.
Full textKarmanova, Kristina. "Internal audit in Lithuanian commercial banks : an important part of corporate governance or just another department?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202533.
Full textBermudez, Cuevas Jonatan, Anastasia Mörtsjö, and Victor Änilane. "The Process of Internal Audit’s Involvement with Enterprise Risk Management : The Influence on Internal Audit’s Objectivity and Independence." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-256290.
Full textLarsson, Daniel, and David Arevärn. "Fattar företagsägare ett ekonomiskt rationellt beslut med att slopa revisorn? : En kvantitativ studie." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-90545.
Full textAnanthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand." Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.
Full textSori, Zulkarnain Muhamad. "An investigation into perceptions of auditor independence, non-audit services and corporate governance issues in Malaysia." Thesis, Cardiff University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.440164.
Full textMatassino, Chris. "The effect of the Sarbanes Oxley Act of 2002 on the audit industry and auditor independence /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_matas_effec.pdf.
Full textAbdel, Nour Joseph. "The effect of employee ownership on audit fees, auditor independence and earnings management : evidence from France." Electronic Thesis or Diss., Aix-Marseille, 2020. http://theses.univ-amu.fr.lama.univ-amu.fr/200407_ABDELNOUR_601e813hbqqyh297jdc660bt_TH.pdf.
Full textEmployee Share Ownership (ESO) refers to a compensation practice through which an employee’s wealth is directly tied to their companies’. It provides their representation in the board of directors and has several effects on the individual, corporate and macroeconomic levels. This doctoral thesis discusses the effects of employee ownership on accounting and audit practices in France, the country that has the most developed ESO in Europe. The first chapter provides a general introduction to ESO schemes and other shared capitalism arrangements in France and in the world. The second chapter focuses on agency costs and audit fees, and finds a negative U-shaped relationship between ESO and both variables. It indicates that ESO aligns the interests of employees with those of shareholders, but also acts as a managerial entrenchment mechanism. The third chapter finds that ESO reassures the company’s stakeholders about the auditor’s independence and allows managers to benefit from their auditor’s joint-engagement benefits by purchasing more non-audit services. The fourth chapter studies earnings management through discretionary accruals and reveals that earnings management in France is rather used opportunistically by managers. It also finds that ESO helps decreasing the manipulation of earnings and reduces the opportunism of the discretionary accruals. The final chapter summarizes the thesis’ results and presents its contributions and limitations. This doctorate dissertation contributes to research on corporate governance by studying ESO’s effect on agency costs from several perspectives
Adelopo, Ismail. "The impact of corporate governance on auditor independence : a study of audit committess in UK listed companies." Thesis, De Montfort University, 2010. http://hdl.handle.net/2086/3836.
Full textHarber, Michael. "Exploring a South African solution to an international concern over auditor independence: The South African audit profession's opinions with regard to mandatory audit firm rotation." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22838.
Full textGarefelt, Linus, and Marcus Persson. "Korta vs. långa revisionsuppdrag : Hur ser skillnader ut i termer av revisionsprocesser, oberoende och revisionskvalitet?" Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160576.
Full textLehtinen, Anna, and Linus Kvist. "GENDER, INDEPENDENCE AND RISK PREFERENCE : A quantitative study of listed Swedish companies." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149363.
Full textAfrem, Rani. "Does the European Commission require more independence than investors? : A study of replies made to the Green Paper." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18339.
Full textCurto, Ana Cláudia Ferreira. "Independência na aparência : a perspetiva dos auditores e dos utentes do relatório de auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13161.
Full textEste estudo analisa as diferenças na interpretação do conceito de "independência na aparência" entre auditores e os destinatários dos relatórios de auditoria, em Portugal, com o objetivo de avaliar em que medida o auditor está à altura das expectativas dos utentes da informação. Primeiramente foi feito um breve enquadramento sobre o conceito de independência, a evolução da auditoria no decorrer dos tempos, e alguns tópicos inerentes ao tema. De modo a efetuar o estudo, foram respondidos 205 questionários, das quais 169 respostas são de Revisores Oficiais de Contas (ROCs) e 36 são docentes, representando este último uma amostra da população de destinatários dos relatórios de auditoria. Os resultados sugerem que ambos têm uma visão da independência semelhante, contudo encontraram-se algumas diferenças de interpretação entre comportamentos pelos auditores e docentes. Conclui-se, portanto, que apesar de não haver uma diferença significativa na interpretação do conceito de "independência na aparência" entre os auditores e os destinatários dos relatórios financeiros, há diferenças que é importante o auditor ter em consideração.
The current study analyzes the diferences that exist in the interpretation of the concept of "independence in appearance" between auditors and the receivers of audit reports in Portugal, with the prupose of evaluate in what extent the auditor meets the expectations of the users information. Firstly, it was made a brief backgrounder on the concept of independence, the development of audit in the course of time, and some topics relating to the theme. To meet this purpose, 205 questionnaires were answered, witch 169 answers are from Chartered Accountants and 36 from Professors, the last ones representing a sample of the population of receivers of audit reports. The results suggest that both of them have a similar vision about the independence, therefore some differences in interpretation of their behavior were found. Although there isn 't a significant difference in the interpretation of the concept "independence in appearance" between auditors and receives of financial reports, we can conclude that some differences must be analyzed.
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Bengtsson, Christoffer, and Oscar Thorell. "Tvingande byrårotations påverkan på total revisionskvalitet : En studie av såväl faktiska som synbara aspekter i Sverige." Thesis, Karlstads universitet, Handelshögskolan, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-66275.
Full textAbstract Background: Derived from financial scandals the independence of the auditor has publicly been questioned and as a result the EU Commission regulated mandatory audit-firm rotation for public companies. Thus, the audit firm and client relationship has been limited. Hence, discussions within the accountancy profession as well as within the literature surrounding the possible effects the change in regulation might have on audit quality. Not only statements surrounding the auditors’ independence of mind and independence in appearance occur in these discussions but also the competence of the auditor as a dependent factor to audit quality. The paper will hereby consider quality aspects in fact as well as in appearance related to mandatory audit-firm rotation and its impact on audit quality. Purpose: The purpose of the paper is to complement existing discussions within the scientific area concerning the effects mandatory audit-firm rotation have on audit quality. The purpose is met while a study on firm-level is conducted combining aspects in fact with aspects in appearance related to a limitation in the length of the firm-client relationship. Method: A multiple logistic regression will be used to analyze data from annual reports and audit opinions against audit quality in fact. A survey has been designed, which intends to study external third parties’ perception of audit quality in appearance. The literature chapter will form the basis for definitions as well as analyzes. Conclusions: Through an analysis of the papers result for both audit quality in fact and audit quality in appearance, a comprehensive conclusion of total audit quality can be made. In regard to audit quality in fact, our result show no significant effect between the length of the firm-client relationship and audit quality. Hence, neither the auditor’s independence nor competence are assumed to be substantially affected by the change in regulation. However, an indirect impact on the auditor’s independence in fact is discussed, which is why audit quality in fact might still be considered to be positively affected. Third parties perceive that the change in regulation positively affects audit quality in appearance despite the fact that the auditor is seemed to sacrifice competence in favour of improved independence in appearance. Thus, the total audit quality is expected to be improved by the mandatory audit-firm rotation.
Menezes, Joana Condesso e. "O expectation gap e a independência em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14475.
Full textA elaboração deste Trabalho Final de Mestrado procurou estudar a aparência de independência dos auditores em contexto nacional. Para o efeito foram inquiridos três grupos de profissionais do setor financeiro. A independência dos auditores é tida como um pilar fundamental para o correto exercício da função de auditoria, fiscalização e controlo da gestão, bem como na transmissão de informação fidedigna e objetiva aos diversos stakeholders. Partindo desta ideia, de acordo com a literatura, foi-nos possível categorizar cinco ameaças à independência dos auditores e, através delas, perceber quais são os fatores que mais contribuem para que a perceção do desempenho objetivo da função seja questionado. Para o efeito foi difundido um questionário do qual obtivemos 320 respostas. As respostas obtidas foram alvo de análise através da ferramenta de software IBM SPSS, Statistical Package for the Social Sciences. De acordo com os resultados obtidos foi-nos possível concluir que existe consenso nos grupos inquiridos de que, os destinatários das informações financeiras não consentem com relações de familiaridade entre auditores e titulares de cargos de elevada importância na empresa auditada, especialmente quando daí emirjam relações e interesses pessoais, colocando em risco a imparcialidade, a qualidade da informação disponibilizada e, em último caso, pressões e intimações. Mais, é consensual entre os grupos que a prestação simultânea de serviços de auditoria e consultoria leva a que se questione a aparência de independência, especialmente quando o relevo dos honorários recebidos pela auditoria é menor do que os de consultoria.
This paper aims to better understand the concepts of auditor independence and audit expectation gap and to which extent can those influence the role of auditing and its stakeholders. The auditor's independence is, after all, of foremost importance in the corporate world, especially when it takes to supervision and management control, as well as the communication of reliable and objective information to the several stakeholders. The literature suggests a number of factors affecting the independence of an auditor. Given the relevance to understand which factors are biasing auditor independence and challenging the audit expectation gap. This data was collected through a survey, which was answered by 320 professionals in the financial sector. Data collected was analyzed by software IBM SPSS, Statistical Package for the Social Sciences. According to the results of this study, a close relationship between an auditor and a company's manager(s) are not well perceived by any receiver of financial reports produced by the former targeting the manager(s)'s company. The respondents strongly believe that this kind of relationship could jeopardize the impartiality and quality of auditor's work. Furthermore, the receivers of financial reports argue that personal intimacy can revert in cronyism, intimation/pressure - or both - in the practice of an audit. On the other hand, results show that the less dependent is the auditor upon non-audit fees (while also auditing the targeted firm) towards a given client, the more prone are audit results to be biased.
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Doxey, Marcus M. "THE EFFECT OF INCREASED AUDIT DISCLOSURE ON INVESTORS' PERCEPTIONS OF MANAGEMENT, AUDITORS, AND FINANCIAL REPORTING: AN EXPERIMENTAL INVESTIGATION." UKnowledge, 2013. http://uknowledge.uky.edu/accountancy_etds/2.
Full textOliveira, Francisco Miguel Murta Brás de. "Os efeitos dos serviços distintos da auditoria na independência do auditor." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21057.
Full textOs Serviços Distintos da Auditoria (non audit services - NAS) são um dos principais fatores que poderão condicionar a independência do auditor. De facto, a literatura aponta para a inexistência de um consenso sobre o tema. Se por um lado, os estudos baseados nas perceções demonstram um impacto negativo dos NAS na independência do auditor, os trabalhos baseados em outputs concluem que os NAS não afetam a independência e permitem obter níveis de qualidade de auditoria superiores. O presente estudo investiga o impacto dos NAS na independência dos auditores através de uma abordagem baseada nas perceções. Neste caso, é estudada a perceção que diferentes grupos têm sobre a independência do auditor. Deste modo, foram inquiridos dois grupos distintos (ROCs e stakeholders) de modo a testar se o tipo de NAS influencia a independência do auditor em graus diferentes e se as respostas são semelhantes entre grupos. Os resultados obtidos sugerem que existem tipos de NAS que são percecionados como mais prejudiciais à independência do auditor, indicando que os serviços de Controlo Interno e Consultoria são os que comprometem de forma mais forte a independência do auditor. Ademais, os resultados indicam que as perceções entre os dois grupos são iguais na maioria das ameaças analisadas, sugerindo que ambos os grupos vêm a situação da mesma forma. Para além disso, os resultados mostram que o peso dos honorários dos NAS no total dos honorários cobrados pelo auditor a um cliente é um fator considerado como indutor das ameaças à independência do auditor.
Non-Audit Services (NAS) are one of the main factors that influences the auditor's independence. Several studies have been done over time, but it still is not possible to reach a consensus on this matter. If, on the one hand, studies based on perceptions demonstrate a negative impact on the auditor's independence, studies based on outputs conclude that this type of services doesn't affect independence and even allows to obtain higher levels of audit quality. Thus, this study will investigate the impact that NAS through a perception-based approach. In this case, we study the perceptions different groups have on the auditor's independence. Two different groups (ROCs and stakeholders) were surveyed, with 78 responses being obtained, to test whether the type of NAS influences the auditor's independence to different degrees and whether the responses are similar between groups. The results obtained by this study show that there are, in fact, types of NAS that are perceived as more harmful to the auditor's independence, which indicates that the Internal Control and Consulting services are the ones that most compromise the auditor's independence. Furthermore, the results indicated that the perceptions between the two groups are equal, suggesting that both groups perceive the same services in the same way and that there is no evidence of the expectation gap. In addition, the results show that the weight of NAS fees in the total fees charged by the auditor to a client is a factor that was considered to induce threats to the auditor's independence.
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Ivarsson, Sandra. "Rådgivningstjänster och revisorns oberoende : en europeisk litteraturstudie." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19881.
Full textBackground: Non-auditing services is a big part of the revenue of auditing firms. Because of auditing, auditing firms aquire a knowledge about their clients that their competitors do not, along with a trust as auditors which gives them a competitive advantage in the non-auditing services industry. However it is this trust, or independence, that is of concern. There is a fear of an auditor compromising their independence when the auditor also supplies non-auditing services to the same client. This study is supported by different economic theories and models, focusing primarily on the agency-theory. Purpose: The purpose of this study is to peruse research concerning the relationship between non-auditing services and auditor independence. Method: The study is performed through a literature review. Five previously published articles have been analyzed. All the selected articles base their research on a specific country, being a member of the EU. Results: The results of this study show that non-auditing services influences auditor independence in appearance, but find no strong evidence for influence on independence in fact. Different member states in the EU approach auditing and non-auditing services differently. The study shows that interested parties sometimes experience the auditor as more independent if the non-auditing services are performed by another division or personnel than the same auditor performing the audit itself. The relative level between non-auditing fees and auditing fees matter to some extent, as well as if the non-auditing services are bought from a Big-4 firm or not. Discussion: The EU follows IFAC’s ethical guidelines, which mentions that auditors must be both independent in fact and independent in appearance to their interested parties, which are deemed to be outside experts. The study further discusses if these interested parties are experts or not, and if there is a discrepancy between the results of the analyzed articles and the actual opinions and actions of the interested parties. The study also weighs the demand for non-auditing services by the business management against the interested parties’ reported negative opinion towards non-auditing services and independence.
Adolfsson, Angelica, Merve Anter, and Fasla Anter. "Revision - hur uppnås god kvalitet i små revisionsbyråer?" Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6576.
Full textSyfte: Syftet med studien är att belysa och analysera hur revisorn arbetar för att eliminera risken för att göra väsentliga fel i årsredovisningen. Studien ska även beskriva och skapa förståelse för Revisorsnämndens och små revisionsbyråers arbete och ställningstagande till kvalitetssäkring.
Metod: Utifrån ett hermeneutiskt synsätt och med en kvalitativ metod utfördes personliga intervjuer med tre små revisionsbyråer och Revisorsnämnden. Vid val av informanter tillämpades ett strategiskt urval. I studien har en abduktiv ansats använts.
Slutsatser: Åtaganden för att god kvalitet ska uppnås i revisionen är revisionsprocessen, rotation på revisionsuppdrag vart sjunde år, tillämpning av analysmodell och etiska normer, FAR SRS:s kvalitetskontroller, internt kontrollsystem och kvalitetssäkring från RN.
Revisionskvalitet, kvalitetssäkring, etik, moral, trovärdighet, självständighet, oberoende, objektivitet, opartiskhet
Thörnfeldt, Jonas, and Peter Axblom. "Revisorers oberoende : Analysmodellens påverkan på revisorers oberoende." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-257179.
Full textKallsäby, Sofia, and Rebecca Hollstrand. "Förväntningsgapet mellan revisor och klient : En kvalitativ studie om dess orsaker och betydelse för revisorns oberoende." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69783.
Full textThere are clients who have different expectations of the audit, but it is not always as theseexpectations are consistent with the auditor’s. This difference is called expectation gap. Theauditor’s review shall be conducted according to materiality and risk while the auditor should be independent of the client. The purpose of this study is to gain insight into how the expectation gap between auditors and their clients is perceived by authorized auditors and why thephenomenon arises. Furthermore, the study also aims at explaining whether the auditor’sindependent position is affected by the expectation gap. The study uses a qualitative method in which the authors conduct four interviews with authorized auditors from two different audit firms. The result shows that it is possible to identify diverse types of expectations gap and that there is more than one reason for the gaps to arise. The main reason why the phenomenon arises is the lack of communication between the accountant and the client. This applies in both directions. It is also apparent that the expected expectations have no direct impact on theauditor’s independence. However, an indirect relationship could exist between the threat of friendship and the expectation gap.
Faraj, Shamsaddeen. "An empirical investigation of the Libyan audit market : Perceptions of auditor independence and perceived reliabilty of audited financial statements." Thesis, University of Liverpool, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.526851.
Full textIslam, Md Shahidul. "Impact of non-audit services and tenure regulations on auditor independence and financial reporting quality : evidence from the UK." Thesis, Cardiff University, 2016. http://orca.cf.ac.uk/90752/.
Full textAamir, Suhaib, and Umar Farooq. "Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45172.
Full textJohnsson, Christoffer, and Nicklas Persson. "Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-447623.
Full textFransson, Oliver, and Simon Sleman. "The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48577.
Full textAbidin, Shamharir. "Audit market concentration and auditor choice in the UK." Thesis, University of Stirling, 2006. http://hdl.handle.net/1893/119.
Full textKarlsson, Elsa, and Anna Svensson. "Revisorns oberoende : Tre olika perspektiv." Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-307.
Full textRevisorns oberoende är ett ämne som det har diskuterats mycket kring det senaste årtiondet och efter de senaste årens redovisningsskandaler har äm-net aktualiserats igen. Det är ett svårgripbart ämne och det är upp till revisorn själv att avgöra om han/hon är oberoende och när detta är hotat. Revisorns huvudsakliga uppgift är att granska företagens årsredovisning, bokföring samt dess förvaltning. Det här ska genomföras självständigt och oberoende från företaget och andra intressenter. Revisorns roll har utvecklats från att endast vara en renodlad kontrollant till att idag även agera som konsult, vilket medfört att revisorns oberoende ställning ifrågasatts allt oftare. För att förhindra det här har Revisorslagen (2001:883) utökats med analysmodellen som både prövar och kan säkerställa revisorns oberoende.
Syftet med uppsatsen är att beskriva vilka uppfattningar som föreligger vad avser revisorns oberoende och analysmodellen i små revisionsbyråer bland godkända revisorer, kreditgivare och Skatteverket samt förklara vad eventuella skillnader i uppfattningarna beror på.
Vi har valt att göra en kvalitativ undersökning där vi undersökt hur revisorerna själva samt hur olika intressenter förhåller sig till oberoendeproblematiken och analysmodellen. Personliga intervjuer har genomförts med två godkända revisorer, två kreditgivare och en representant från Skatteverket.
Studien visar på att oberoendeproblematiken inte är ett så stort problem som media uppmålar. Revisorerna anser sig själva som mycket oberoende, vilket även kreditgivarna och Skatteverket gör. Intressenterna har stort förtroende för revisorerna.
Revisorerna anser att analysmodellen är ett hjälpmedel för att säkerställa oberoendet. När de tillämpar modellen upptäcker de lättare olika omständigheter som kan hota oberoendet och kan då i ett tidigt stadie vidta motåt-gärder för att eliminera hoten så att revisorerna kan ta sig an uppdragen. Dock är övriga respondenter inte direkt medvetna och analysmodellen och dess effekter, vilket troligen beror på att modellen är ett internt verktyg för revisorsyrket. Revisorerna upprätthåller sitt oberoende genom att inte sätta sig i beslutande ställning, d.v.s. agera rådgivare i samband med granskningen. Det är enligt alla respondenter viktigt att skilja på revisionsrådgivning och fristående rådgivning för att revisorn inte ska få ett inflytande och beroendeförhållande till sina klienter.
Auditor independence is a subject that has been discussed a lot the last ten years and after the last years accounting scandals the subject is up for discussion again. It is a subject that is very difficult to grasp and it has been up to the auditor to judge when he/she is independent and when it is threatened. The auditor’s primary task is to control a company’s annual statement, book-keeping and how the company is managed and the auditor is supposed to do this independently. The role of auditing has developed from being a controlling function to a more consultant function and the results of this have been that the independence of the auditor has been questioned. To prevent this, a new Auditor Act (Revisorslagen 2001:883) has been added with the Analysis model. The auditor should test every new audit commission according to the model before accepting the mission.
The purpose in this thesis is to describe conceptions regarding auditor’s in-dependence and the Analysis model within small firms of auditors, according to auditors themselves, credit granters and Tax department. We will also explain what possible differences in the conceptions depends on.
We have used a qualitative method where we have investigated how auditors themselves and different participants’ remain to the problematic within audit independence and the Analysis model. We have carried out personal interviews with two auditors, two credit granters and one person from the Tax department.
This research shows that the problematic with audit independence is not that huge as media says. The auditors’ see their self as independent and the credit grantors and the Tax department also agree.
The auditors consider the Analysis model as a support to remain their independence. The model helps them to see obstacles with different audit commissions, but the model also helps them to eliminate these obstacles so that they can accept the mission. The other respondents are not conscious about the model and its effects. We believe this depends on the fact that the model is an internal support for the auditor professions. The auditor maintains their independence by not being a deciding part for the company, i.e. act as a consultant in connection to the controlling function. It is important to distinguish between the consulting part within the auditing and the non-audit services, in order for the auditor to not reach dependency to their clients.
Saed, Nadin, and Rehman Yara Abed El. "Revisorns upplevelse av hot mot oberoende : skillnader mellan byråstorlek." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19665.
Full textThe auditor’s independence has been widely discussed and questioned for many years, since it is very important that the auditor does not risk his independence for instance when he is providing consulting services. The auditors’ independence is more at risk in smaller companies according to many researchers as they consider that smaller companies are more dependent on their clients and that there is a higher riskto bond with their clients and develop a friendship because of their small size. The purpose of this study is to investigate how auditors experience and reflect on independence threats and if there is a difference between smaller, medium and bigger auditor firms. The study is based on qualitative research and in order to interpret the auditor's experience, six interviews have been conducted with auditors working at small, medium and large auditing firms. The findings indicate that the size does not affect their independence. Instead the experience, age and the size of the city does. Therefor our proposals for future research could be to do a similar qualitative study but to focus on these factors too.
Hagström, Johan, and Jonas Ljunggren. "Klientidentifiering : En studie som utreder revisorns identifiering till sin klient." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21382.
Full textAbstract Title: Client Identification - A study that investigates the auditor's identification with their clients Level: Final assignment for Bachelor Degree in Business Administration Author: Johan Hagstrom and Jonas Ljunggren Supervisor: Jan Svanberg Date: 2016 – March Aim: Earlier research done by Bauer (2015) explains how auditors are unaware that they identify with their clients, which could be a threat to independence. This essay is about client identification and there is not much previous research to find on the subject. There is no similar study that clarifies which methods on accountant use to prevent objectivity impaired as a result of identification. The study's research questions are: Do the auditors know when they identify too much with a client? What methods do the auditors use to deal with the risk that occurs from client identification? Method: The study is based on 10 qualitative interviews with auditors who work in the Big four accounting firms. The interviews were recorded, transcribed and the empirical material was analyzed under different themes in the empirical section. Result & Conclusions: The study shows that client identification is ignored by auditors which previous research also states (Bauer, 2015). Bauer (2015) point out in his study that the auditors don´t know if they identify with their clients and how that could lead to a risk to its independence, which is something this study confirms, that the auditor’s knowledge about client identification is low. Suggestions for future research: A proposal for further research of the subject is to do a similar study of client identification, but with a focus on smaller and individual accounting firms. Is client identification more pronounced at smaller accounting firms? Is accounting firms more dependent on their customers? What methods are used to reduce the risk of addiction? Contribution of the thesis: This study makes an important contribution to the accounting literature, practitioners and legislators: to get the auditor's understanding and awareness of the hazards of client identification. to identify potential methods of social conflicts related to client identification
Fernandes, Amélia Pereira. "Auditoria interna, sua independência e impacto no controlo interno dos bancos comercias angolanos." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14968.
Full textA auditoria interna (AI) é, por natureza, uma função preventiva e transversal dentro das organizações. O presente estudo tem como principal propósito aprofundar conhecimentos teóricos relativos a auditoria interna, com destaque para a sua independência assim como controlo interno, e a forma como esses conceitos estão relacionados. O estudo prático focou-se na vertente das instituições bancárias Angolanas. Tendo em conta que os bancos são instituições cujo controlo interno é uma obrigatoriedade, é imprescindível a presença de um sistema de controlo interno pelo que a auditoria interna é fundamental para tais instituições. No decorrer do estudo aplicado às instituições bancárias angolanas, averigua-se que a auditoria interna acrescenta valor à governação, tendo em conta que é necessário existir informação financeira que seja verdadeira e de qualidade, contribui para que se tenha contolo interno eficaz, na concretização dos objetivos , e a nível de riscos aceites pela gestão, muito embora tradicionalmente não se pode indicar que o SCI, assegure bem a sobrevivência da empresa uma vez implementado. Ficou compravado que nestas instiuições onde o estudo foi aplicado, que à Auditoria Interna não é simplesmente uma função que se limita na investigação de erros ou fraude é de facto um função cujo objetivo principal consiste no apoio à gestão bem como criação de valores à toda organização. Em suma a função da auditoria interna tem, geralmente, atendido às expectativas das organizações nas quais é feito um relatório da atividade anual ao banco central de Angola.
Internal audit is by nature preventive and transversal role within the organizations. The main purpose of this research is to increase theoretical knowledge related to internal audit, especially its independence as well as the internal control and the way these concepts are related. The practical research has focused on the banking sector. Considering that banks are institutions whose internal control is an obligation, it is indispensable to have an internal control system, as far as the internal auditing is the key for such institutions. During the study applied to Angolan banks, it ascertains that the internal audit adds value to governance, considering that there must be financial information which is true and has quality. All in the internal audit function has generally responded the expectations of the organizations reporting on the annual activity to the central bank of Angola.
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Maraghni, Inès. "Caractéristiques du comité d'audit, étendue du reporting sur le contrôle interne et honoraires d'audit." Thesis, Le Mans, 2017. http://www.theses.fr/2017LEMA2001.
Full textCorporate governance in France has developed considerably in recent years. The strengthening of governance procedures is illustrated by the creation of audit committees, which today exist in virtually all listed companies. However, the issue of the audit committee’s effectiveness in the corporate governance evaluation process remains significant in the French context, where the texts (particularly the recommendations of the 8th European Directive) continue to lack clarity. This thesis aims to contribute to our understanding of the “black box” of governance procedures by studying the way that the audit committee’s characteristics affect the extent of reporting on internal control and risk management procedures and on audit fees. It emphasizes that the mere existence of an audit committee is not sufficient; it also needs to be effective. To be effective it must have the necessary means (composition, diligence, and resources). This study therefore looks beyond the simple existence of the audit committee (purely formal) and focuses on attributes related to its composition, its diligence, and the diversity of its members in order to more closely examine the audit committee’s ability to protect stakeholder interests. To do this, we analyze 176 non-financial French listed companies during a period when establishing an audit committee was voluntary. The results obtained support previous works advocating that audit committees comply with best practice rules for expertise,independence, and diligence and be comprised of experienced and diverse members. Our results raise several questions on the scope of the transposition into French law of the 8th European Directive