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Academic literature on the topic 'Independent Audit'

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Published: 4 June 2021
Last updated: 20 February 2023

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Journal articles on the topic "Independent Audit"

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Gunawan, Yuliana, Yunita Christy, Se Tin Se Tin, and Livia Jonathan. "The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance." BALANCE: Economic, Business, Management and Accounting Journal 18, no. 1 (January 29, 2021): 42. http://dx.doi.org/10.30651/blc.v18i1.6495.

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ABSTRACT This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.Keywords : Independent Board of Commissioners; Audit Committee; Audit Quality;Tax AvoidanceCorrespondence to : yuliana_ok99@yahoo.com ABSTRAK Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian ini adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan yang listing di Bursa Efek Indonesia periode 2017-2019. Peneliti tertarik melakukan penelitian ini karena sektor pertambangan memberikan nilai ekonomi yang tinggi bagi negara namun kontribusi pajak dari sektor tersebut masih minim. Teknik penguraian data yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 20.0. Hasil dari studi ini menunjukkan bahwa secara parsial Dewan Komisaris Independen dan Kualitas Auditr berpengaruh terhadap Penghindaran Pajak, sedangkan Komite Audit tidak berpengaruh terhadap Penghindaran Pajak. Secara simultan Dewan Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh terhadap Penghindaran Pajak. Studi ini diharapkan dapat memberikan kontribusi bagi perusahaan dan peneliti selanjutnya.Kata kunci : Dewan Komisaris Independen; Komite Audit; Kualitas Audit; Penghindaran Pajak
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Suwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (July 25, 2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.

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The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations. Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.
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Lowensohn, Suzanne H., and Frank Collins. "The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market." Accounting and the Public Interest 1, no. 1 (January 1, 2001): 17–41. http://dx.doi.org/10.2308/api.2001.1.1.17.

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Audits are the primary means of monitoring that public funds are appropriately spent by governmental entities. Currently, independent auditors (rather than governmental auditors) are the primary suppliers of governmental audit services, despite the fact that many of them view governmental audits as “secondary” (AICPA 1987). Furthermore, nongovernmental auditors are believed to be less “independent” and more prone to lose sight of the programmatic demand to safeguard the public trust (Power 1997) than governmental auditors. To better understand the supply of governmental audit services, this study investigates independent audit firm partner opinions of governmental audits and their motivation to pursue these engagements. Multiple regression results of our data reveal that partners are more likely to pursue governmental audits if they believe that desirable intrinsic and extrinsic rewards are attainable through performing these audits. Furthermore, environmental risk factors—an active political climate and authoritative changes—reduce partner motivation to pursue governmental audits. It is suggested that environmental risk factors disrupt the comfortable principal/agent relationship of the auditor and auditee because the relationships have become decoupled (abstracted) from the audit's programmatic mission.
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Nurhaliza, Nurhaliza, Yuneita Anisma, and Devi Safitri. "PENGARUH INDEPENDENSI, KARIR DAN PENJENJANGAN, OBJEKTIVITAS, DAN PENGALAMAN AUDIT TERHADAP EFEKTIVITAS AUDIT INTERNAL." AKUNTABILITAS 15, no. 2 (July 30, 2021): 223–40. http://dx.doi.org/10.29259/ja.v15i2.13932.

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This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly affect the effectiveness of internal audits.
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Inês, Amanda Inácio, Leonardo Flach, and Luísa Karam De Mattos. "Auditor Independence: An Independent Auditor Never Makes “Mistrakes”." Journal of Public Administration and Governance 9, no. 4 (January 3, 2020): 309. http://dx.doi.org/10.5296/jpag.v9i4.16169.

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This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show a summary of scientific literature on the topic Independent Audit and allowed to statistically summarize the state of the art scientific production carried out in recent years on the subject auditor independence. The results show research networks in the area, the most prolific authors, journals with the highest percentage of publications about independent audit, most applied methods, and major gaps.
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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (December 30, 2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.

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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
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Pratiwi, Putu Arix, Putu Cita Ayu, and Ni Putu Yeni Yuliantari. "PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BALI." Hita Akuntansi dan Keuangan 3, no. 3 (July 5, 2022): 322–31. http://dx.doi.org/10.32795/hak.v3i3.2927.

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The first step in ensuring an audit's quality is to plan ahead of time and rely on the expertise and accuracy of those conducting the examination. The Inspectorate of Bali Province was the focus of the investigation, which aimed to determine the impact of competence and independence on audit quality. This study focused on the 34 auditors who work for the Inspectorate of Bali Province. This study used the census method to determine the sample size. The data was analyzed using multiple linear regression analysis. A value of 0.734 indicates that competence and independence account for 73.4 percent of the variation in audit quality. Competence has a significant and positive impact on audit quality. Competence and audit quality go hand-in-hand in Bali Province's Inspectorate of Bali Province. Independent auditors have a significant and positive effect on audit quality. The more independent the Inspectorate of Bali Province is, the better the audits are.
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Kurniawan, Eri. "Analisis Kualitas Audit Aparat Pengawasan Internal Pemerintah Ditinjau Dari Kompetensi, Independensi, Dan Motivasi." REVITALISASI 8, no. 1 (February 8, 2020): 64. http://dx.doi.org/10.32503/revitalisasi.v8i1.881.

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regional inspectorate officersand to determine the effect of competence, independence, and motivation to audit quality officials in Inspectorate Region of Blitar City. Competence, independence, and motivation of auditors to play a role in determining the quality of the audit will also affect the quality of the work of auditors. The purpose of this study was. This study uses primary data. The population in this study were all Blitar City Inspectorate officers who participated in the inspection tasks totaling 35 people, all members elected as members of the sample population (census). The data taken from questionaires distributed to respondents. The independent variable (independent) is competence, independence and motivation, while the bound variable (dependent) is the quality of audits. Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the competence and motivation have a positive and significant impact on audit quality, while the independence of the variables do not have a significant impact on audit quality. Implications of these findings for efforts to realization of a quality audit is the need for providing motivation to the auditor about the urgency of a quality audit in addition to efforts to increase the competence through training.
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Putra, Dian Febriyanto. "THE ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON AUDIT QUALITY: A CASE STUDY ON CPA FIRM IN JAKARTA." Journal of Business Economics 23, no. 1 (2018): 41–59. http://dx.doi.org/10.35760/eb.2018.v23i1.1811.

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Public accountants are independent auditors who provide services to the public, especially in the field of audits of financial statements made by their clients. The task of Certified Public Accountants (CPA) is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI). The population in this study are auditors who work for Certified Public Accountants (CPAs) in Jakarta. Samples are taken using purposive sampling technique as many as 120 auditors. The independent variables in this study are competency and independency, while the dependent variable is audit quality. The data collection method is done using a questionnaire. The conclusion of this study is that auditor competency and independency affect audit quality significantly. Keywords: competency, independency, audit quality
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Sihombing, Yohana Ariska, and Dedik Nur Triyanto. "THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)." Jurnal Akuntansi 9, no. 2 (September 24, 2019): 141–60. http://dx.doi.org/10.33369/j.akuntansi.9.2.141-160.

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Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality
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Dissertations / Theses on the topic "Independent Audit"

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Best, Peter J. "Machine-independent audit trail analysis." Thesis, Queensland University of Technology, 1994.

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Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.

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Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more likely where an expert indicates the bid is �not fair and reasonable.� Using all takeovers from 1990 to 2000, this thesis aims to re-examine and substantially extend the findings in Eddey. As the sample includes all bids, irrespective of the form of payment consideration, the thesis will assess whether the results in Eddey can be extrapolated from cash-based bids to all takeover bids. In addition, the analysis will extend Eddey�s results by investigating whether expert reports result in a higher probability of a revision in offer price relative to takeovers without an expert report. This study also investigates the impact of the expert report on bidder announcement abnormal returns and examines the returns to both bidders and targets when the expert report is released. This will add to the limited current knowledge on the impact of expert reports on the capital market. This thesis also tests the validity of public criticisms of expert independence. Firstly, experts have been publicly criticised on the basis that they are not independent from the target firm. It has been suggested that such experts will be more likely to provide an opinion that agrees with the recommendation of target directors. Secondly, it has been alleged that experts who are also the target auditor provide their reports at a lower fee by cross-subsidising the reports� preparation from other fees received from the client. The concern with this practice is that these reports may be of lower quality. This criticism is tested by developing an expert fee model. This fee model is then used to assess whether, similar to evidence in the auditing field, �quality� experts earn a fee premium. The results indicate that the need for an expert report does not affect bidder abnormal returns at either the announcement of the takeover or release of the expert report. On the other hand, target shareholders earn significantly lower abnormal returns at the announcement of a bid where an expert report is required. This result is inconsistent with Eddey (1993) and raises doubt over whether experts prevent bidders from using their superior bargaining position to offer target shareholders a lower premium. Consistent with Eddey, the probability of an alteration in offer price is greater where an adverse expert opinion is given. The results also show that the presence of an expert increases the likelihood of a bid revision relative to takeovers in general. Target abnormal returns on the release of an expert report are positive and significant, irrespective of the type of expert opinion. This result however, is sensitive to any association between the author of the report and the target. In the case that an expert discloses any prior or current business dealings with the target, abnormal returns are insignificant. The conclusion from this finding is that the market perceives expert reports prepared by an associate of the target as lacking credibility. In light of this lack of information content it is recommended corporate regulators review those experts permitted to prepare reports. Contrary to the published criticisms, experts who have business dealings with the target are just as likely as other experts to provide an opinion that agrees with the recommendation of directors. The tests of a fee reduction by experts associated to the target indicate significant lower fees where the expert is the target auditor. Further analysis shows this result is only significant where the auditor is also a non-Big 6/5 firm. These auditors are also found to provide reports that are significantly shorter than other experts, suggesting the cut in fee is achieved by reducing the amount of effort. The results also find that the top two experts, Grant Samuels and Associates and Price Waterhouse Coopers, earn a fee premium over other experts. The finding of a fee premium for a large accounting firm indicates that such firms may receive a premium for both auditing and non-audit services.
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Elshendidy, T., Mohamed K. A. Eldaly, and M. Abdel-Kader. "Independent oversight of the auditing profession: A review of the literature." Willy Online Library, 2021. http://hdl.handle.net/10454/18384.

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Yes
This paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibility to the published information. Auditors become more conservative about accepting or continuing to work with high-risk clients. At the same time, while audit fees have increased as a result of the additional requirements of independent audit regulation, non-audit fees from audit clients have decreased significantly. Negatively, independent oversight has increased audit concentration and resulted in insufficient choice of auditors in most audit markets.
The full-text of this article will be released for public view at the end of the publisher embargo on 16 Mar 2023.
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Kosmala, Maclullich Katarzyna. "The impact of non-audit services and audit process standardisation on independent audit judgement and fraud recognition." Thesis, University of Edinburgh, 2001. http://hdl.handle.net/1842/22387.

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The study addresses issues of audit independence, in particular behavioural and ethical aspects of individual judgement and decision-making in external auditing. The study examines how the auditor's sensitivity to the possibility of fraud, to management representations, and to management services opportunities impacts upon individual audit judgement embedded in a structured audit environment. A phenomenon of management services opportunism is perceived as a form of power exertion by the client over the auditor's judgement and his/her recognition of material fraud. Further, auditing is perceived as hermeneutic practice, that is, the auditor on the job strives to understand and interpret evidence of client's operations embedded in the wider context of social institutions and structural conditions. By doing so, he/she produces assurance to the public that these interpretations are trustworthy. This relates to an 'immanent' ability in auditing, to the notion of operational independence (Power, 1997), that is, the auditor's freedom and capacity to understand and interpret the 'economic text' narrated in the client's financial statements. However, the profession and consequently audit firms propagate a symbol for the 'ideal of service' objectified by the abstraction of the professional standards and guidance and executed in conformity to routines of operational approaches. As a result, the structured methodologies of 'risk-based' auditing mediate independent judgement in particular in its operational sense. The study seeks to unveil whether the auditor is capable of transcending the structure of the audit process and client's influence so as to enable independent judgement and fraud recognition. The study consists of questionnaires incorporating a real-life construct case study (i.e. given the characteristics of the client the subjects were asked to compose audit planning memorandum, assess the risk and estimate the budget of hours for audit testing) and interviews. Qualitative and quantitative methods are employed: narrative analysis and statistical testing. What emerges is evidence that auditors respond to the (changing) circumstances of the client's environment in two different ways consistent with their attitudes to structure: transcending and non-transcending. The former being less constrained by the structured audit approach, represent a 'big-picture' perspective. For these auditors the threat of loss of independence may be associated with the judgement restrictions with regards to amount of work assigned for audit testing.
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Sharma, 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.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.
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Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
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Lax, Catarina, and Anneli Eklund. "Nya direktiv för små aktiebolag? : - ett ägarperspektiv." Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-392.

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Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.

Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.

I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.

Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision. Vidare framkom att de vanligaste argumenten för revision är att den ses som ett kvitto eller kvalitetsstämpel.

74 procent av ägarna uppger att de skulle fortsätta revideras om revisionsplikten avskaffades, detta då nyttan upplevs vara större än kostnaden. Dock anser 68 procent att revision bör vara efterfrågebaserad istället för tvingande.

Mikrobolagen upplever revisorns roll som övervägande granskande. Emellertid spelar även rådgivning en stor roll, då hela 89 procent av respondenterna anser att reglerna för mikrobolag är alltför komplexa och hjälp behövs från kompetent rådgivare.

Sannolikheten att mikrobolagen skulle vända sig till en redovisningsbyrå istället för revisionsbyrå om plikten avskaffas är enligt 44 procent stor eller mycket stor. 13 procent skulle inte alls kunna tänka sig ett byte.

Slutsatsen är att mikrobolagen upplever revision som positivt och att de skulle fortsätta revideras om plikten avskaffades, dock vill de flesta att revisionen ska vara frivillig och efterfrågebaserad, vilket för en del mikrobolag skulle innebära ett byte från att ha anlitat en revisionsbyrå för revisions- och rådgivningstjänster till att istället vända sig till en redovisningsbyrå.


Sweden has today 300 000 limited companies of which 80-85 percent are considered as micro companies with less than 10 employees and a yearly turnover not larger than 3 million SEK. The micro companies are therefore of great importance for Swedish business life and development of Swedish society. The requirements for these companies’ growth and development should therefore be supported, which require that regulations are adapted to their conditions. Statutory audit for small private limited companies is one of the simplifications of regulations that is discussed, where the benefits and costs of audit are in focus.

The purpose of this thesis is to describe how owners of micro companies perceive statutory audit, to examine how they chose to act if it is abolished, and to analyze underlying causes.

In this thesis a quantitative method was used since the numbers of occur-rences of certain actions were examined. The empirical study was constructed as a web based questionnaire sent to 200 micro companies in Jönköping County.

The results show that owners of micro companies perceive greatest benefits from audit compared to other interested parties, however, the government and municipality also are considered as benefiting from audit. Further, the most common arguments pro audit are that audit is considered as a receipt or a quality guarantee. 74 percent of the owners state that they would continue to demand audit even if the statutory audit was abolished, since the benefits are perceived as greater than the costs. However, 68 percent believe that audit should be based on demand instead of being compulsory. The micro compa-nies experience the role of the auditor as mainly reviewing. Though, the role as adviser is also of great importance when as much as 89 percent of the respon-dents believe that small companies’ regulations are too complex and that help from a qualified advisor is needed. The probability that micro companies would turn to a firm of accountancy instead of a firm of audit if the obligation was abolished is according to 44 percent large or very large. 13 percent would not consider a change at all. The conclusion is that micro companies perceive audit as a positive service, and that they still would be reviewed if the obligation was abolished. Though, most of the companies want audit to be voluntary and based on demand, which to some micro companies would imply a change from consulting a firm of audit for accounting and consulting services, and instead turn to a firm of accountancy.

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Modisagae, Thapelo. "The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41829.

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The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless of the size of the financial institutions. Despite the compliance AML efforts undertaken by various institutions, AML compliance appears to be a daunting challenge, the question posed by this research is whether there is a need for independent anti-money laundering (AML) compliance reviews, given the invasive nature of money laundering in financial institutions. Secondly, the research addresses the question of who is well positioned to perform the independent AML compliance reviews. In addressing the second question, the research will discuss why internal audit is an invaluable resource in terms of risk management processes and the reasons why they are an integral part of the AML solution.
Dissertation (MPhil)--University of Pretoria, 2013.
gm2014
Auditing
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Silva, Simone Povia. "Auditoria independente no Brasil: evolução de 1997 a 2008 e fatores que podem influenciar a escolha de um auditor pela empresa auditada." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13102010-191828/.

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As informações contábeis são de grande importância para o equilíbrio do relacionamento entre os stakeholders, sendo direcionadoras para a alocação de seus recursos. A auditoria independente, nesse contexto, surge como um importante mecanismo que contribui para proporcionar confiabilidade a essas informações, reduzindo o conflito de agência inerente a esse relacionamento, ao expressar uma opinião sobre a adequação das demonstrações contábeis às praticas de contabilidade. Diversas são as empresas de auditoria independente cadastradas na Comissão de Valores Mobiliários para realizar tais trabalhos no Brasil; no entanto, quatro empresas se destacam nesse rol: PriceWaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG e Ernst & Young. Essas quatro empresas são mundialmente conhecidas como Big Four. Até 2001, tal grupo era denominado Big Five e tinha como integrante a Arthur Andersen, que deixou de atuar no ramo a partir de 2002. Este trabalho buscou verificar a participação dessas empresas no Brasil no período de 1997 a 2008. Para tanto, as empresas auditadas foram classificadas pelo ramo de atividade, controle acionário e negociação em bolsa de valores, a fim de verificar a participação das empresas de auditoria sob diferentes aspectos. A amostra foi composta de 2.024 empresas constantes do banco de dados da FIPECAFI no período contemplado na pesquisa. Os resultados apontam que, na média do período, aproximadamente 80% dos ativos das grandes empresas atuantes no Brasil são auditados por empresas do grupo Big Four. Em 2008 a líder geral no Brasil foi a KPMG, responsável por auditar mais de 30% dos ativos da amostra. Outro objetivo deste trabalho foi detectar características das empresas auditadas que poderiam ser indicadores para a empresa escolher um auditor componente do grupo das maiores empresas de auditoria independente, focando-se na influência dos credores nessa decisão. Para esse objetivo foram coletados dados contábeis das empresas auditadas, além das informações não contábeis já utilizadas na primeira análise de participação das auditadas (ramo de atividade, controle acionário e negociação em bolsa de valores) e aplicado o teste estatístico de regressão logística. Os resultados não mostraram que a situação econômica e financeira da auditada influencia essa escolha, mas apontaram para a importância do controle acionário e do porte da auditada.
Accounting information have great importance for the balance of the relationship among stakeholders, and driving to the allocation of its resources. The independent audit, in this context, emerged as an important mechanism that helps to provide reliability of this information, reducing the agency conflict inherent in that relationship, to express an opinion on the adequacy of financial statements to accounting practices. There are several independent auditing firms registered at the Securities Commission to carry out such works in Brazil, however, four companies stand out in this list: PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG and Ernst & Young. These four companies are worldwide known as \"Big Four\". Until 2001, this group was called \"Big Five\" and had as a member Arthur Andersen, which no longer operate in the sector since 2002. This study aimed to verify their participation in Brazil from 1997 to 2008. For this, the audited companies were classified by line of business, stock control and trading on stock exchanges in order to assess the role of audit firms under different aspects. The sample consisted of 2024 companies listed in the database FIPECAFI the period covered in the survey. The results show that the average period of approximately 80% of the assets of large companies operating in Brazil are audited by firms of the group \"Big Four\". In 2008 the overall leader in Brazil was KPMG, responsible for auditing more than 30% of assets in the sample. Another objective was to identify characteristics of the audited companies that could be indicators for the company to choose an auditor of the component group of the largest independent audit, focusing on the influence of creditors in that decision. For this purpose, data were collected from accounting firms audited in addition to the information which were already used in the prior market share analysis (line of business, ownership control and stock trading on stock exchanges) and applied logistic regression statistical test. The results have shown that the economic and financial situation do not have any influence in that choice, but pointed the importance of ownership control and audited firms size in that choice.
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FREITAS, Aline Rúbia Ferraz de. "Fatores de governança corporativa e de estrutura de propriedade e suas influências nos honorários da auditoria independente." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18444.

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Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2017-03-28T18:56:41Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação versão final - corrigida - biblioteca.pdf: 1221712 bytes, checksum: b2f58c09c11987847061e8feca60f1b8 (MD5)
Made available in DSpace on 2017-03-28T18:56:41Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação versão final - corrigida - biblioteca.pdf: 1221712 bytes, checksum: b2f58c09c11987847061e8feca60f1b8 (MD5) Previous issue date: 2016-08-30
A discussão acerca dos honorários de auditoria é um tema bastante amplo na literatura nacional e internacional, porém seus estudos vem se intensificando no Brasil com a obrigatoriedade da prestação de informações por meio de Formulário de Referência da CVM ocorrida em 2009. Atrelado a isso, vem também a disponibilidade de dados em mercados mais desenvolvidos, que tem contribuído não apenas para o desenvolvimento de pesquisas acadêmicas, mas também para a própria regulação do mercado. Nesse contexto o objetivo desta dissertação foi investigar a influência da governança corporativa e estrutura de propriedade sobre os honorários da auditoria independente em empresas listadas no mercado BM&FBovespa de forma separada, analogamente às discussões já existentes. Os dados coletados abrangem o período de 2012 a 2014, porém a não disponibilidade de dados em alguns dos períodos limitou a amostra em 214 empresas. Utilizou-se um estudo de dados em painel, compreendendo o período selecionado, para responder a questão problema, onde a teoria central testada, é que a governança corporativa e a estrutura de propriedade seriam fatores determinantes dos honorários pagos os auditores independentes. Analisou-se dentro do modelo, uma variável de estrutura de propriedade de cada vez, de forma separada como proposto nesta pesquisa, sendo feito um modelo de regressão para cada variável. Os resultados permitem inferir que existe relação entre fatores de governança corporativa e estrutura de propriedades com os honorários da auditoria independe. Conclui-se que governança corporativa e estrutura de propriedade influenciam os honorários da auditoria independente, onde empresas que possuem melhores práticas de governança geram mais controles para serem auditados, aumentando os custos com auditoria independente. Em contrapartida, empresas com um elevado grau de concentração de propriedade, caracterizadas por terem maior facilidade de existência de conflitos de agência, tendem a possuir menos controles, consequentemente com menos dados a serem auditados, sendo mais fácil para o acionista majoritário fazer prevalecer seu próprio interesse, diminuindo assim os custos com auditoria independente.
The discussion of audit fees is a very broad topic in the national and international literature, but his studies has intensified in Brazil with the mandatory provision of information through CVM Reference Form held in 2009. Coupled to this, comes also the availability of data in more developed markets, which has contributed not only to the development of academic research, but also for the regulation of the market. In this context the aim of this work was to investigate the influence of corporate governance and ownership structure of the independent audit fees for companies listed on the BM & FBovespa market separately, similar to existing discussions. The collected data cover the period 2012-2014, but the non-availability of data in some of the periods limited the sample in 214 companies. We used a panel data study, comprising the selected period to answer the question problem, where the central theory tested, is that the corporate governance and ownership structure would be determinants of the fees paid to independent auditors. We analyzed within the model, a property variable structure at a time, so separated as proposed in this study, and made a regression model for each variable. Results show that there is a relationship between corporate governance factors and structural properties with the fees of the independent audit. It concludes that corporate governance and ownership structure influence the fees of the independent auditors, where companies with best governance practices generate more controls to be audited, increasing costs on independent auditing. By contrast, companies with a high degree of concentration of ownership, characterized by having greater ease of existence of agency conflicts, tend to have fewer controls, hence less data to be audited, and easier for the majority shareholder to enforce his own interest, thereby lowering costs with independent audit.
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Books on the topic "Independent Audit"

1

Division, United States General Accounting Office Accounting and Information Management. Independent counsels: GAO audit responsibilities after OIC termination. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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United States. General Accounting Office. Accounting and Information Management Division. Independent counsels: GAO audit responsibilities after OIC termination. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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Kas'yanova, Svetlana, Zh Kevorkova, M. Safonova, N. V. Laktionova, and N. V. Kulish. Audit. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1863115.

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The textbook contains a set of developments in the field of audit. All the material is distributed on topics between theoretical, practical and seminar classes, as well as independent work of students in the form of discussions, presentations, test tasks, situational tasks. The theoretical and applied aspects of the organization and conduct of the audit are described, which allow assessing the effectiveness of the management of its affairs with due completeness and reliability. The latest legislative changes have been taken into account. The use of methodological materials will allow each student to rationally allocate their time while studying the discipline, get a sufficiently adequate aggregate score and rating assessment and form professional skills. Meets the requirements of the federal state educational standards of higher education of the latest generation. For undergraduate students studying in the field of training 38.03.01 "Economics".
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Pennsylvania Higher Education Assistance Agency. Pennsylvania Higher Education Assistance Agency: Single audit report (with independent auditors' reports thereon). [Harrisburg, PA] (225 Market St., Ste. 300, P.O. Box 1190, Harrisburg 17108-1190): KPMG, 1994.

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Development Bank of American Samoa. Financial statements and single audit reports: December 31, 2001 (with independent auditors' report thereon). [Pago Pago, American Samoa: KPMG, 2001.

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Commission, Botswana Independent Electoral, ed. Perfomance audit of the Independent Electoral Commission (IEC) in respect of the Botswana 2009 general elections. Gaborone: Independent Electoral Commission, 2010.

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Dundas, Carl W. Audit of the Independent Electoral Commission's (IEC) preparedness to conduct legitimate and credible elections in October 2004: Report of a team of consultants appointed to audit the operation of the 2004 elections in Botswana. Botswana: Independent Electoral Commission, 2004.

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Victoria. Parliament. Public Accounts and Estimates Committee. Report on the appointment of an independent auditor to conduct a financial audit of the Victorian Auditor-General's office and the final financial audit of audit Victoria: Thirty-second report to Parliament. Victoria: Government Printer for the State of Victoria, 2000.

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Office, General Accounting. Financial audit: Independent counsel expenditures for the six months ended March 31, 1996 : report to congressional committees. Washington, D.C: GAO, 1996.

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(Firm), Grant Thornton. Compliance audit, financial statements, and report of independent certified public accountants: Colorado Lottery, June 30, 2001 and 2000. [Colorado Springs, Colo.]: Grant Thornton, 2001.

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Book chapters on the topic "Independent Audit"

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Nundy, Samiran, Atul Kakar, and Zulfiqar A. Bhutta. "Clinical Audit." In How to Practice Academic Medicine and Publish from Developing Countries?, 441–47. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-5248-6_46.

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AbstractAudit literally means ‘official inspection of an organization’s data or finances, typically by an independent body’. While most audits relate to financial matters, medical audits are used by health care professionals to evaluate, estimate, and improve the care of their patients in an organized way. These can be internal or external. Medical audit provides a systemic feedback to health authorities about the quality of medical care that was being given. With the help of audits, doctors learn about what they have been practicing, comparing their results with other benchmarks, and thus changing their practice to improve its effectiveness [1].
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Ertan, Yasemin. "Materiality in Independent Audit and Sustainability Reports Assurance." In Auditing Ecosystem and Strategic Accounting in the Digital Era, 181–90. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_8.

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Mehde, Veith. "Control and Accountability: Administrative Courts and Courts of Audit." In Public Administration in Germany, 185–203. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_12.

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AbstractThe control of the administration by administrative courts follows very particular rules. Two elements of the German system stand out: first, the intensive type of control which makes the scope for independent administrative decision-making an exception. Second, the quite strict restrictions on locus standi. The development of administrative law by the courts and its application by the administration are an elementary part of the German legalistic tradition. The courts of audit at all levels of government also play an independent role. They can control the proper as well as the efficient use of funds from the respective budgets. While there is no enforcement mechanism, the publication of the findings certainly leads to pressure to comply.
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Xiang, Rui, and Kewen Chen. "Do Scholar Independent Directors Improve Audit Quality?—The Evidence from China." In Proceedings of the Twelfth International Conference on Management Science and Engineering Management, 597–608. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93351-1_47.

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Siregar, Nurlisa Borliani, Isfenti Sadalia, and Amlys Syahputra Silalahi. "Good Corporate Governance on Firm Value in the LQ45 Index (Indonesia Stock Exchange)." In Proceedings of the 19th International Symposium on Management (INSYMA 2022), 151–57. Dordrecht: Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_20.

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AbstractThe company does not only aim to seek profit but also to maximize its value, which is reflected in the company’s share price. Good corporate governance is a system that regulates the relationship between managers, creditors, and employees by considering their rights and obligations to create added value for the company. This study aims to examine the effect of good corporate governance on firm value. The research was conducted on companies listed on LQ45 on the Indonesian Stock Exchange from 2017 to 2021. The sample was determined by purposive sampling with a sample size of 45. In this study, the independent variables were board independence, institutional ownership, and audit committee, while the dependent variable was firm value. The researchers used multiple linear regression analysis with EViews as a calculation tool to get good results. The EViews 10 testing tool was utilized, which includes descriptive statistics and a t-test. The findings of this study show that board independence has no impact on business value, and institutional ownership has no impact on firm value. Other studies have found that the audit committee has a considerable impact on the firm’s worth. To enhance good governance and consider investing in the firm, corporations are encouraged to pay more attention to board independence, institutional ownership, and audit committees.
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Yu, Biao, Tao-ying Peng, and Xin Liu. "The Influence of Corporate Governance and Independent Audit on the Cost of Debt." In The 19th International Conference on Industrial Engineering and Engineering Management, 279–88. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38442-4_30.

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Aden, Hartmut. "The European Court of Auditors and Its Relationship with National Independent Audit Institutions: The Evolving Audit Function in the EU Multilevel System." In The Palgrave Handbook of the European Administrative System, 313–26. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137339898_18.

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Shirley, Ben, Rob Oldfield, Frank Melchior, and Johann-Markus Batke. "Platform Independent Audio." In Media Production, Delivery and Interaction for Platform Independent Systems, 130–65. Chichester, UK: John Wiley & Sons, Ltd, 2013. http://dx.doi.org/10.1002/9781118706350.ch4.

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Acar, Merve. "Effect of Gender on the Board of Directors and Independent Audit Team on Corporate Earnings Management Behavior of Banking Sector." In Auditing Ecosystem and Strategic Accounting in the Digital Era, 213–27. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_10.

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Sarisoy, Özkan. "The Transition from Self-Regulation to Public Oversight in the Independent Audit: An Investigation of Developments by Accounting Sub-Culture." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 43–86. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_3.

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Conference papers on the topic "Independent Audit"

1

Medellin, John M. "A model for estimating SCM audit effort with key characteristic sensitivity analysis." In 2014 IEEE International Symposium on Independent Computing (ISIC). IEEE, 2014. http://dx.doi.org/10.1109/indcomp.2014.7011741.

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Bachtold, Juliana, Altair O. Santin, Maicon Stihler, Arlindo L. Marcon Jr, and Eduardo Viegas. "Uma Arquitetura para Auditoria de Nível de Serviço para Computação em Nuvem." In Simpósio Brasileiro de Segurança da Informação e de Sistemas Computacionais. Sociedade Brasileira de Computação - SBC, 2012. http://dx.doi.org/10.5753/sbseg.2012.20551.

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This paper's purpose is a multiparty Service Level Agreement (SLA) for cloud computing auditing. Audits are performed on the IaaS provider, IaaS contractor (SaaS provider) and SaaS client. The objective is to audit the cloud environment problems, internally and externally, in an unquestionable way by the parties. The proposal uses inspectors (auditing collector agents) and an independent auditor (third party), capable of identifying SLA deviations through information collected in the parties' environments. The results show that it is possible to audit and diagnose problems in the cloud by combining information from the parties with the independent auditing, in addition to avoiding conflicts of interest of the inspectors.
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Rasin, Alexander, James Wagner, Karen Heart, and Jonathan Grier. "Establishing Independent Audit Mechanisms for Database Management Systems." In 2018 IEEE International Symposium on Technologies for Homeland Security (HST). IEEE, 2018. http://dx.doi.org/10.1109/ths.2018.8574150.

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Garera, Sujata, and Aviel D. Rubin. "An independent audit framework for software dependent voting systems." In the 14th ACM conference. New York, New York, USA: ACM Press, 2007. http://dx.doi.org/10.1145/1315245.1315278.

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Cheisviyanny, Charoline, Sany Dwita, and Herlina Helmy. "Going Concern: A Note of Audit Committee and Independent Commissioners." In First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/piceeba-18.2018.73.

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Miserciu, Iulian. "Audit of European Structural and Investment Funds, a Component of the Management and Control System." In G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/10.

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The European Commission (EC) has established through European regulations that at each Member State an independent body, generically called the Audit Authority (AA), who will ensure the external public audit function for each operational program financed by the European grants. Each Member State was free to set up its audit authority, subject to the above-mentioned conditions. The Romanian Audit Authority was set up at the level of the Romanian Court of Accounts, being established by national law as a body without juridical personality, operationally independent from the rest of the public audit activity. This audit body performs the external audit function for all operational programs financed by the European grants. The present article aims to present the Romanian Audit Authority, its institutional and organizational capacity to fulfil the legal requirements of the European legislation and the extent to which its results can provide a reasonable assurance to the European Commission that the management and control system (MCS) functions in way to prevent, detect and correct deficiencies and financial sanctions. One of the challenges of the audit is whether its recommendations can prevent malfunctions in the MCS, and in the event of irregularities, the managing authority (MA) and the certifying authority (CA) can correct them in time before the European Commission is declared expenditure. It will also present the procedure established by the legal framework on how audit recommendations are implemented by the other entities within the management and control system. Although it is part of the Court of Auditors, the Audit Authority has its own working procedures, which must reflect the requirements of European regulations and guidelines, and the results of its verifications are communicated to the European Institutions. The manner in which the EC uses the audit reports will also be the subject of this article.
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Suhendra, Euphrasia Susy, and Dini Tri Wardani. "The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00597.

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The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commissioners, board of commissioners size in banking industry in Indonesia and China, however there is no difference between Audit Committee size. The variable of managerial ownership structure in Indonesian’s banking industry is negatively significant influence on earnings management, whereas in China has no influence. The variable of independent board of commissioners proportion in banking industry in Indonesia has no influence on earnings management, while negatively significant influence on China’s. The variable of Board of Commissioners size in Indonesia banking industry positively significant influence on earnings management, while negatively significant influence in China. Then, the variable of Audit Committee size in Indonesia banking industry negatively significant influence on earnings management, whereas positively significant influence in China.
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Dose, Thies, and Gunar Kachel. "Business-Oriented Reserves and Resource Management - Experiences from a Merger." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206322-ms.

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Abstract In May 2019, the merger between Wintershall GmbH and DEA Deutsche Erdoel AG was closed, which was the start of Wintershall Dea.This paper provides detailed insight into managing reserves and resource information during this merger. After merger, three resource management activities required attention: (i) combining existing resources reporting, (ii) defining a lean but effective resources management and control system, and (iii) ensuring readiness for Initial Public Offering (IPO) by establishing an external independent evaluation of resources ("external resource audit"). This paper describes objectives, challenges and solutions on reserves and resources reporting of the new company. The merged reserves and resources database of the previous year's reports had to consider audits from two different reporting systems in parallel to four different external auditors.With priorities defined by status of external auditing, operatorship and asset share a common database was derived and could immediately be used for financial transactions such as the issuance of an inaugural bond. The new system for internal reporting of petroleum resources provides a fit-for-purpose approach, such as a consistent interpretation of commerciality criteria or definition of resources sub-classes.Particular attention was paid to synergies with respect to business planning, strategic portfolio analysis, and a link to technology & innovation. By defining specific attributes and sub-processes, the portfolio can be analyzed systematically. This provides additional insights and ensures synergies with business planning, strategic planning as well as internal technology initiatives. A systematic resource control system is defined focusing on internal review, external and internal audits as well as synergetic use of project reviews. Moreover, a feedback loop for continuous improvement of reservoir management allows attending to important audit observations. The external resource audit to ensure IPO readiness was structured to assign tasks for head office, business units and auditing company.The sequence of events from introduction to assets to reconciliation of differences between auditor and company was set-up, executed and monitored.Focus was on the definition of a structured but agile approach for external independent evaluation of all reserves and contingent resources.
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PLESA, Iliodor Tiberiu. "Performance Audit, an Independent Assessment Instrument for the Management of Public Institutions." In 18th edition of the Conference “Risk in Contemporary Economy” RCE2017, June 9-10, 2017, Galati, Romania. LUMEN Publishing House, 2017. http://dx.doi.org/10.18662/lumproc.rce2017.1.41.

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Supataev, Kylychbek. "Audit and its Influence on the Formation of National Capital." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01256.

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This article is about the objective requirement in audit for acceptance of the well-founded economic decision by users of the financial reporting to exclude or lower information risk, and also are dealt with the reasons of occurrence of information risk and ways of their decrease. And also are researched market of auditing services, the location of the audit entities and their influence on ensuring timely auditing businesses. Financial reporting transparency are studied and their impact on the financial issue of the managing subject. Recommended actions aimed at ensuring transparency of financial statement of an entity and the rights of owner. And explored the current state and prospects of development of independent audit, it is influense on the formation of national capital.
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Reports on the topic "Independent Audit"

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DEFENSE BUSINESS BOARD WASHINGTON DC. Independent Review Panel Report on the Defense Contract Audit Agency. Fort Belvoir, VA: Defense Technical Information Center, October 2008. http://dx.doi.org/10.21236/ada525119.

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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.
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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Spring Chinook : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/821810.

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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Summer Steelhead : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/821813.

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Watson, Montgomery. Hatchery Evaluation Report/Rapid River Hatchery - Spring Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/821815.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Urb Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/516031.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/516050.

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Watson, Montgomery. Hatchery Evaluation Report / Lyons Ferry Hatchery - Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Teams (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/654038.

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Watson, Montgomery. Hatchery Evaluation Report/Spring Creek National Fish Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/515538.

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Vakaliuk, Tetiana A., Valerii V. Kontsedailo, Dmytro S. Antoniuk, Olha V. Korotun, Iryna S. Mintii, and Andrey V. Pikilnyak. Using game simulator Software Inc in the Software Engineering education. [б. в.], February 2020. http://dx.doi.org/10.31812/123456789/3762.

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The article presents the possibilities of using game simulator Sotware Inc in the training of future software engineer in higher education. Attention is drawn to some specific settings that need to be taken into account when training in the course of training future software engineers. More and more educational institutions are introducing new teaching methods, which result in the use of engineering students, in particular, future software engineers, to deal with real professional situations in the learning process. The use of modern ICT, including game simulators, in the educational process, allows to improve the quality of educational material and to enhance the educational effects from the use of innovative pedagogical programs and methods, as it gives teachers additional opportunities for constructing individual educational trajectories of students. The use of ICT allows for a differentiated approach to students with different levels of readiness to study. A feature of any software engineer is the need to understand the related subject area for which the software is being developed. An important condition for the preparation of a highly qualified specialist is the independent fulfillment by the student of scientific research, the generation, and implementation of his idea into a finished commercial product. In the process of research, students gain knowledge, skills of the future IT specialist and competences of the legal protection of the results of intellectual activity, technological audit, marketing, product realization in the market of innovations. Note that when the real-world practice is impossible for students, game simulators that simulate real software development processes are an alternative.
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