Relevant bibliographies by topics / Individual auditor

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Individual auditor'

Author: Grafiati
Published: 24 June 2021
Last updated: 17 February 2022

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Journal articles on the topic "Individual auditor"

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Chen, Jeff Zeyun, Mei-Hui Chen, Chen-Lung Chin, and Gerald J. Lobo. "Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?" Accounting Review 95, no. 3 (August 1, 2019): 115–43. http://dx.doi.org/10.2308/accr-52522.

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ABSTRACT We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm, but different audit offices, and (3) the same audit office, but different individual auditors. The individual auditor style effect is stronger for larger audit firms, senior signing auditors, and signing auditors with more stable teamwork experience. We also document that having a common signing auditor is associated with lower analyst earnings forecast error and dispersion for client firms. This study contributes to the literature by showing that individual auditors have a significant impact on client firms' earnings comparability.
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Gul, Ferdinand A., Donghui Wu, and Zhifeng Yang. "Do Individual Auditors Affect Audit Quality? Evidence from Archival Data." Accounting Review 88, no. 6 (June 1, 2013): 1993–2023. http://dx.doi.org/10.2308/accr-50536.

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ABSTRACT: We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze approximately 800 individual auditors and find that they exhibit significant variation in audit quality. The effects that individual auditors have on audit quality are both economically and statistically significant, and are pronounced in both large and small audit firms. We also find that the individual auditor effects on audit quality can be partially explained by auditor characteristics, such as educational background, Big N audit firm experience, rank in the audit firm, and political affiliation. Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level. Data Availability: Data used in this study are publicly available from the sources described herein.
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Chi, Hsin-Yi, and Chen-Lung Chin. "Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality." AUDITING: A Journal of Practice & Theory 30, no. 2 (May 1, 2011): 201–29. http://dx.doi.org/10.2308/ajpt-50004.

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SUMMARY This paper first examines whether the Big 4 audit quality is associated with auditor industry expertise, measured as both individual partner- and audit firm-level leadership. We focus on a sample of listed firms in Taiwan, where audit reports must be audited and signed by the two signing auditors as well as by an audit firm. For accruals analyses, we find that differential discretionary accruals due to industry expertise are driven by a combination of firm and partner expertise. For audit opinion analyses, we find that differential likelihood of a modified audit opinion (hereafter, MAO) is primarily attributable to signing auditor specialists. We also find that firm-level specialists alone are not associated with a higher likelihood of issuing a MAO. However, firm-level specialists, in combination with signing auditor specialists, can add something over and above the effects of the signing auditor specialists alone. Second, we further examine whether there is differential audit quality between signing auditors (i.e., lead and concurring auditors). We find that clients of lead signing auditor specialists, either alone or in conjunction with concurring auditor specialists, have smaller accruals and are more likely to receive a MAO compared to those of nonspecialists. However, concurring auditor specialists alone are not associated with higher audit quality, in terms of either smaller accruals or a higher MAO likelihood. Thus, we conclude that industry expertise is not homogeneous across individual auditors within the same audit firm in Taiwan. Data Availability: Data are available from the sources identified in the text.
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Aobdia, Daniel. "The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence." Accounting Review 93, no. 4 (October 1, 2017): 53–80. http://dx.doi.org/10.2308/accr-51948.

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ABSTRACT This study investigates the impact on auditors' and clients' activities of Public Company Accounting Oversight Board (PCAOB) inspections of individual engagements. I find that both auditors and clients react to a Part I Finding, which identifies audit deficiencies on their inspected engagements. Audit firm effort increases on inspected engagements and non-inspected engagements of offices or partners that receive a Part I Finding, suggesting direct, as well as spillover, effects of the PCAOB inspections. The client is also more likely to switch auditors. However, auditor effort and financial reporting quality subsequently decline for inspected engagements that did not receive a Part I Finding. In these cases, clients are less likely to switch auditors. Additional analyses show that the auditor reaction depends on whether the auditor is an industry specialist, the client reaction depends on the size of the auditor, and effects on financial reporting quality depend on whether the deficiency is a firm-wide issue. Overall, these results suggest that both audit firms and clients care about the PCAOB individual engagement inspection process and, in several instances, gravitate toward the level set by the Part I Finding bar. JEL Classifications: M42; M48.
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Abdul, Yusrin, Jullie J. Sondakh, and Jantje Tinangon. "Pengaruh Faktor-Faktor Individual Terhadap Perilaku Etis Auditor Pada Inspektorat Provinsi Gorontalo." JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" 10, no. 2 (August 30, 2019): 123. http://dx.doi.org/10.35800/jjs.v10i2.25605.

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Abstract. This study aims to know and analyze the effects of individual factors namely internal locus of control, intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical behavior of the Gorontalo Provincial Inspectorate auditors. This is a quantitative research. The population in this study was all staff of the Gorontalo Provincial Inspectorate. Samples are auditors having certification of the Auditor's Functional Position (JFA). This study included 44 respondents. Data were collected by questionnaires. Data were analysed by multiple regression and SPSS program. The results of the study showed that an internal locus of control affects increasing auditor ethical behavior. Intellectual intelligence (IQ) increases auditor ethical behavior. Emotional Intelligence (EQ) increases auditor ethical behavior. Spiritual Intelligence (SQ) does not increase the auditor's ethical behavior.Keywords: Internal Locus of Control, Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on the Ethical BehaviorAbstrak. Penelitian ini bertujuan untuk mengatahui dan menganalisis pengaruh faktor-faktor individual yakni locus of control internal, kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap perilaku etis auditor Inspektorat Provinsi Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai Inspektorat Provinsi Gorontalo dengan sampel penelitian yakni auditor memiliki sertifikasi Jabatan Fungsional Auditor (JFA) yang berjumlah 44 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan analisis data regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan Locus of Control Internal berpengaruh dalam meningkatkan perilaku etis auditor. Kecerdasan Intelektual (IQ) berpengaruh dalam meningkatkan perilaku etis auditor. Kecerdasan Emosional (EQ) berpengaruh dalam meningkatkan perilaku etis auditor. Kecerdasan Spiritual (SQ) tidak berpengaruh dalam meningkatkan perilaku etis auditor.Kata kunci : Locus of Control Internal, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Perilaku Etis
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Maradona, Agus Fredy. "Do Individual Risk Attitudes, Experience, and Organizational Culture Influence the Conservatism of Indonesian Auditors?" Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (January 20, 2020): 1. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p01.

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This study examines the effects of individual risk attitudes, professional experiences, and organizational cultures on auditor conservatism in Indonesia. On the basis of a factorial survey involving 153 auditors in three major cities in Indonesia (Jakarta, Surabaya, and Denpasar), this study finds strong evidence that, compared with others, auditors with a lower tendency to take risks and those who have less professional experience tend to be more conservative when performing audit tasks. Nonetheless, this study does not find evidence of the influence of organizational culture on auditor conservatism. Overall, the findings of this study could be of interest to professional associations, regulatory bodies, and other policymakers in Indonesia and other countries as they attempt to constrain aggressive reporting through high-quality independent audits by public accountants in their jurisdictions. Keywords: Auditor conservatism, risk attitude, experience, organisational culture, auditing standards
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Hay, David, and David Davis. "The Voluntary Choice of an Auditor of Any Level of Quality." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 37–53. http://dx.doi.org/10.2308/aud.2004.23.2.37.

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We examine the choice of auditor by 380 incorporated societies in New Zealand. Incorporated societies may choose whether to be audited, and are free to choose an auditor of “any level of quality.” We measure audit quality levels, in order of increasing quality, as: (1) whether the entity chooses to be audited, (2) whether the auditor is a qualified or unqualified accountant, (3) whether the qualified accountant is an individual or a chartered accountancy firm, (4) whether the audit firm is large, and (5) whether the large audit firm is a member of the Big 5. We test whether variables representing demand for auditing by incorporated societies are associated with mechanisms that indicate auditor quality to users. We find that larger entities, and entities with higher salaries as a proportion of revenues and higher debt as a proportion of assets are more likely to be audited; they are also more likely to choose chartered accountancy firms and to choose larger audit firms. Entities with a higher proportion of their revenue from members are more likely to choose Big 5 auditors. These results are consistent with DeAngelo's (1981) and Watts and Zimmerman's (1986) explanations for professional auditing institutes, audit firm size, and audit firm reputation as surrogates for auditor quality.
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Feng, Nancy Chun. "Individual auditor characteristics and audit quality: evidence from nonprofits in the US." Journal of Public Budgeting, Accounting & Financial Management 32, no. 4 (July 27, 2020): 551–75. http://dx.doi.org/10.1108/jpbafm-10-2019-0157.

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PurposeUsing a sample of US nonprofit organizations, where the identity of the auditor in charge of the audit is revealed, I investigate whether individual auditor characteristics (gender, engagement size and tenure) are associated with audit quality.Design/methodology/approachTo investigate how individual audit partner characteristics affect audit quality, I follow Petrovits et al. (2011) and Fitzgerald et al. (2018) who investigate client characteristics and partner tenure as determinants of ICDs in nonprofits. I add three characteristics of the auditor in charge – gender, engagement size and tenure – to their models. In additional analyses, I use subsamples partitioned by client risk and audit firm size, and find that individual auditor characteristics generally play a more significant role in the issuance of ICDs and QAOs for riskier clients than for less risky clients.FindingsMy results show that female auditors are more likely to report internal control deficiencies and issue qualified audit opinions (QAOs) to nonprofits. I also find that auditors with more Single Audit engagements within the same year are less likely to report ICDs. In addition, auditor tenure is negatively associated with the likelihood of issuing an ICD report, suggesting that auditors become complacent as the length of the auditor–client relationship lengthens or, alternatively, that they are better able to assist their clients in correcting ICDs and in maintaining stronger internal control environments as they gain client-specific knowledge over time. Additional analysis suggests tenure and engagement load results are sensitive to the sample specification employed.Research limitations/implicationsOne caveat of this study is that self-selection bias may be present when a client chooses an audit firm, the audit firm selects a client, and the audit firm assigns a partner to the engagement. Future study with more advanced econometric models is needed to mitigate self-selection bias. Another limitation is that my sample consists of nonprofit organizations and may not be generalizable to for-profit firms. Another caveat of this study is that the tenure variable is truncated compared to prior literature (e.g. Fitzgerald et al., 2018). Also given the rarity of audit quality measures in the nonprofit setting, internal control deficiencies and qualified opinions are used as proxies for audit quality because they reflect both the quality of audit work and the quality of organizations' internal control and financial reporting. Future studies with data including additional audit quality measures could shed more light on the topic.Originality/valueThis study contributes to the literature in several ways. First, this study offers a more comprehensive examination on the impact that a broader set of individual auditor characteristics on audit quality in the nonprofit setting, compared to Fitzgerald et al.'s (2018) study. Second, the findings should be of interest to policymakers who recently mandated engagement partner disclosures from US audit firms (PCAOB, 2015b). Finally, another distinctive feature of this study is that I examine the impact of individual auditor characteristics on audit quality in a setting where Big 4 audit firms are not dominant.
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Commerford, Benjamin P., Richard C. Hatfield, Richard W. Houston, and Curtis Mullis. "Auditor Information Foraging Behavior." Accounting Review 92, no. 4 (October 1, 2016): 145–60. http://dx.doi.org/10.2308/accr-51628.

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ABSTRACT In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful effects of foraging. Information Foraging Theory explains how, while navigating an information environment, individuals learn to acquire information through personally experiencing the costs incurred and the values obtained from information. Consistent with the theory, we find that auditors react to the immediately felt costs of information collection (e.g., time and effort) at the expense of a more global consideration of information value (i.e., auditors collect lower-quality audit evidence). However, foraging behavior is moderated by removing the personal cost to the individual auditor (identifying audit evidence for another member of the audit team to collect), further demonstrating that these personally felt costs influence auditor choices in a way that reduces the quality of information collected. We contribute to the literature by demonstrating how information foraging can influence evidence quality and, thus, audit quality, and how a slight alteration of audit methodology can mitigate this behavior.
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Qi, Baolei, Bin Li, and Gaoliang Tian. "What Do We Know About The Variance Of Audit Quality? An Empirical Study From The Perspective Of Individual Auditor." Journal of Applied Business Research (JABR) 31, no. 1 (December 15, 2014): 71. http://dx.doi.org/10.19030/jabr.v31i1.8991.

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In this paper, we analyze the variance in audit quality among a broad cross-section of listed firms in Chinese stock market from 1999 to 2012. The purpose of the analysis is to identify the importance of audit firm, audit client, and engagement auditor effects on the variance in audit quality. Using discretionary accruals and financial restatement to surrogate audit quality and based on simultaneous ANOVA method, we find that engagement auditor can add about 19% of incremental explanatory power to the variance in audit quality. As expected, audit firm effects and audit client effects also have significant influence on audit quality, which can add about 2% and 16% of incremental explanatory power to the variance in audit quality. In addition, we find that, relative to engagement auditors with short audit experience, engagement auditors with longer audit experience have no significant incremental power in explaining variance in audit quality. The analysis enriches previous studies by investigating audit clients role and engagement auditors role in determining audit quality. Our study highlights the importance of understanding audit quality from the perspective of individual auditor.
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Dissertations / Theses on the topic "Individual auditor"

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Trifunovski, Alexandar, and Max Steén. "Micro-firms and the auditor : a study of the individual-firm commitment between auditors and exempted firms in Sweden." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9585.

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Purpose: The purpose with this dissertation is to examine the individual–firm commitment between auditors and exempted firms from the client perspective and how it is influenced by relational influencing factors. The impact of these factors is investigated through a three component model incorporating affective, calculative and normative commitment.   Method: The study encompasses a triangular research method and can be seen as a twofold complementary approach. The choice of methodology seeks to qualitatively investigate how auditors actively work to impact the level of trust, social bonds and satisfaction as well as the level of commitment in their relationship with the exempted firm. The intention is to complement the findings from the qualitative study with quantitatively measured factors from the client’s perspective using a survey strategy.   Conclusion: The findings of this study indicated that micro-firms are predominantly affectively committed to their auditor based on positive feelings of attachment and less due to normative and calculative reasons. Trust and satisfaction proved to be the most significant factors in ensuring long-term and enduring relationships between auditors and micro-firms.   Implications: Affective commitment proved to be the most significant construct in explaining the characteristics of the auditor-micro firm relation in this study. By critically evaluating the relationship, the auditor can assess to which degree trust, social bonds and satisfaction can be implemented to strengthen the commitment of the exempted firm, thus influencing their long-term staying intention.
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Klasson, Linnea, and Lovisa Knutsson. "Can risks be defined while flying blind? : Performing audit risk assessments under environmental uncertainty; a qualitative study using COVID-19 as an empirical example." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53095.

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Abstract  Background & Problem: Risk assessment is a central part of the audit process. Previous audit failures have increased the importance further. Several suggested determinants of risk assessments have been explored within literature. However, literature has not up until now explored what reflection environmental uncertainty has on the risk assessment process. Due to the ongoing pandemic, COVID-19, the opportunity to explore the reflection of uncertainty has been made feasible.  Purpose: The purpose of this study is to explore how societal challenges reflect on auditors’ risk assessments of entities. The thesis is conducted using COVID-19 as an event signifying societal challenge.  Methodology: This thesis uses an exploratory and abductive research approach. With a qualitative strategy, empirical data has been collected through semi-structured interviews with authorized auditors as participants.  Findings: Our findings conclude that the four aspects being firm, environment, individual, and audit client together form the risk assessment. In contrast to literature, the audit client aspect was argued as more important. Further, environmental uncertainty is reflected in risk assessments through these four aspects and can affect each aspect individually in various ways.  Future research: Since this study explores reflections of a crisis, while it is still present, we would find it interesting to examine its aftermath. In line with previous literature and our empirical findings, we foremost would suggest future researchers to explore the impact of a societal challenge on audit quality and whether differences are present concerning audit firm size.
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Vaz, Inês Margarida Rainho. "Os efeitos do género e as características individuais do auditor no julgamento da prova em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21068.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O papel da auditoria na credibilização do relato financeiro releva a importância da qualidade que deverá estar presente nos relatórios de auditoria. O relatório de auditoria resulta de um processo que envolve julgamentos profissionais produzidos pelo auditor, nomeadamente, em matérias relacionadas com a prova e a materialidade em auditoria. Este trabalho tem um duplo objetivo. Por um lado, analisar o efeito do sexo dos auditores no julgamento da prova em auditoria, e por outro, verificar se essa relação é mediada por características específicas do auditor. Dessas características foram incluídas o perfil de risco, o conhecimento, a capacidade de processar informação e a preferência pelos incentivos por parte do auditor. Tendo por base dados recolhidos através de um inquérito por questionário incidente sobre a população-alvo, foi obtida uma amostra de 17 auditores. As hipóteses foram testadas através do método do fuzz-set qualitative comparative analysis. Os resultados mostram que a influência do sexo na obtenção de prova em auditoria é mediada pelas características do auditor. Sendo que num cenário conservador, no qual são estabelecidas materialidades reduzidas, a presença da aversão ao risco e a ausência de indicadores de processamento de informação são duas das condições suficientes nos dois cenários possíveis indicados.
The audit's role in the credibilization of the financial reporting highlights the importance of the quality that should be present on audit reports. The audit report results from a process that involves professional judgements produced by the auditor, namely, the judgment relating to the audit evidence and quantification of materiality. This work has a double purpose. In one hand, analyze the effect of auditor's gender in the judgement of the audit evidence, on the other hand, verify if that relation should be measured by inherent characteristics of an auditor. Of those characteristics were included the auditor's risk profile, his knowledge, the way the auditor processes the information and his preference in the type of incentives. Relying on data recollected through in inquiry by questionnaire on the target population, a sample of 17 auditors was obtained. The hypothesis were tested by the method of fuzz-set qualitative comparative analysis. Results show the effect of gender in obtaining the audit evidence it is indeed influenced through the auditor's characteristics in study. Accordingly, in a conservative scenario, in which the reduced materialities are established, the presence of risk aversion and the absence of information processing indicators are two of the sufficient conditions given on both the scenarios presented.
info:eu-repo/semantics/publishedVersion
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Sant´Ana, Camila Freitas 1992, Paulo Roberto da 1977 Cunha, and Universidade Regional de Blumenau Programa de Pós-Graduação em Ciências Contábeis e. Administração. "Influência de fatores individuais de auditores independentes da região sul do Brasil no comportamento disfuncional na auditoria." reponame:Biblioteca Digital de Teses e Dissertações FURB, 2015. http://www.bc.furb.br/docs/DS/2015/360884_1_1.pdf.

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Orientador: Paulo Roberto da Cunha.
Dissertação (Mestrado em Ciências Contábeis) - Programa de Pós-Graduação em Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Regional de Blumenau, Blumenau.
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Burger, Martin. "Assessment of the individual auditory perception via evoked potentials." Aachen Shaker, 2007. http://d-nb.info/989282538/04.

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Michaud, John C. "Auditory detection and sound localization for computer-generated individual combatants." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2005. http://library.nps.navy.mil/uhtbin/hyperion/05Jun%5FMichaud.pdf.

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Goodbourn, Patrick Tiernan. "Genetic contributions to individual differences in visual and auditory perception." Thesis, University of Cambridge, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.607882.

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Anderson, Corinne D. "Auditory and visual characteristics of individual talkers in multimodal speech perception." Connect to resource, 2007. http://hdl.handle.net/1811/28373.

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Thesis (Honors)--Ohio State University, 2007.
Title from first page of PDF file. Document formatted into pages: contains 43 p.; also includes graphics. Includes bibliographical references (p. 29-30). Available online via Ohio State University's Knowledge Bank.
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Burger, Martin [Verfasser]. "Assessment of the Individual Auditory Perception via Evoked Potentials / Martin Burger." Aachen : Shaker, 2008. http://d-nb.info/1162792051/34.

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Bharadwaj, Hari M. "Individual differences in supra-threshold auditory perception - mechanisms and objective correlates." Thesis, Boston University, 2014. https://hdl.handle.net/2144/10939.

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Thesis (Ph.D.)--Boston University
To extract content and meaning from a single source of sound in a quiet background, the auditory system can use a small subset of a very redundant set of spectral and temporal features. In stark contrast, communication in a complex, crowded scene places enormous demands on the auditory system. Spectrotemporal overlap between sounds reduces modulations in the signals at the ears and causes masking, with problems exacerbated by reverberation. Consistent with this idea, many patients seeking audiological treatment seek help precisely because they notice difficulties in environments requiring auditory selective attention. In the laboratory, even listeners with normal hearing thresholds exhibit vast differences in the ability to selectively attend to a target. Understanding the mechanisms causing these supra-threshold differences, the focus of this thesis, may enable research that leads to advances in treating communication disorders that affect an estimated one in five Americans. Converging evidence from human and animal studies points to one potential source of these individual differences: differences in the fidelity with which supra-threshold sound is encoded in the early portions of the auditory pathway. Electrophysiological measures of sound encoding by the auditory brainstem in humans and animals support the idea that the temporal precision of the early auditory neural representation can be poor even when hearing thresholds are normal. Concomitantly, animal studies show that noise exposure and early aging can cause a loss (cochlear neuropathy) of a large percentage of the afferent population of auditory nerve fibers innervating the cochlear hair cells without any significant change in measured audiograms. Using behavioral, otoacoustic and electrophysiological measures in conjunction with computational models of sound processing by the auditory periphery and brainstem, a detailed examination of temporal coding of supra-threshold sound is carried out, focusing on characterizing and understanding individual differences in listeners with normal hearing thresholds and normal cochlear mechanical function. Results support the hypothesis that cochlear neuropathy may reduce encoding precision of supra-threshold sound, and that this manifests as deficits both behaviorally and in subcortical electrophysiological measures in humans. Based on these results, electrophysiological measures are developed that may yield sensitive, fast, objective measures of supra-threshold coding deficits that arise as a result of cochlear neuropathy.
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Books on the topic "Individual auditor"

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Great Britain. Parliament. House of Commons. National Audit Office. Individual learning accounts: Report by the Comptroller and Auditor General. London: Stationery Office, 2002.

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Seminar on Issues Related to Identification, Diagnosis, and Management of Individuals with Auditory Dys-Synchrony (2009 AIISH). Auditory dys-synchrony: Proceedings of the Seminar on Issues Related to Identification, Diagnosis, and Management of Individuals with Auditory Dys-Synchrony, 7th August 2009. Edited by All India Institute of Speech and Hearing. Mysore: All India Institute of Speech and Hearing, 2010.

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Guyer, Evelyn A. From the hand to heart: Bonding and relaxation techniques (B.A.R.T.) for individuals with combined auditory and visual impairments. [New York?]: E.A. Guyer, 1992.

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Carbo, Marie. Teaching students to read through their individual learning styles. Englewood Cliffs, N.J: Prentice-Hall, 1986.

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1930-, Dunn Rita Stafford, and Dunn Kenneth J, eds. Teaching students to read through their individual learning styles. Boston: Allyn and Bacon, 1991.

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Romiszowski, A. J. Selection and use of instructional Media: For improved classroom teaching and for interactive , individual instruction. 2nd ed. London: Kogan Page, 1992.

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Montana. Legislature. Legislative Audit Division. Integrated Revenue Information System: Processing of individual income and corporate tax records, Department of Revenue : information systems audit. Helena, Mont: Legislative Audit Division, 2009.

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Montana. Legislature. Legislative Audit Division. Integrated Revenue Information System: Processing of individual income and corporate tax records, Department of Revenue : information systems audit. Helena, Mont: Legislative Audit Division, 2009.

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Office, National Audit. Ministry of Defence: Individual training in the armed services : report by the Comptroller andAuditor General. London: HMSO, 1987.

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Dmitrieva, Ol'ga. Accounting, analysis and audit of operations with securities. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1048787.

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The textbook describes the procedure of maintenance of accounting and tax accounting transactions with underlying securities (shares, bonds, bills of exchange) to organizations that are not professional participants of the securities market. Describes the methodology and fundamental analysis of the stock and methods used to estimate their fair value. It considers the basic tools of technical analysis of the securities market. Disclosed method of analysis of debt securities. The method of audit of operations with securities. Meets the requirements of Federal state educational standards of higher education of the last generation. For students studying in field of study 38.03.01 "Economics", practitioners in the field of accounting and analysis, as well as individuals interested in the analysis of debt and equity financial tools to create a personal investment portfolio.
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Book chapters on the topic "Individual auditor"

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Cameran, Mara, Angelo Ditillo, and Angela Pettinicchio. "Individual auditors." In Auditing Teams, 13–47. 1 Edition. | New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315544953-3.

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Molfese, Dennis L., and Victoria J. Molfese. "Longitudinal Auditory Evoked Responses and the Development of Language." In Individual Differences in Hemispheric Specialization, 169–81. Boston, MA: Springer New York, 1987. http://dx.doi.org/10.1007/978-1-4684-7899-0_11.

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Gonithellis, Olga E. "Performance and Audition Anxiety." In Counseling for Artists, Performers, and Other Creative Individuals, 133–48. New York, NY : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781315173566-8.

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Szuchnik, J., H. Skarżyński, A. Święcicka, B. Wojew�dzka, and E. Michałowska. "Individual Auditory Skill Profile as an Original Method of Demonstrating Auditory Skill Development." In Advances in Oto-Rhino-Laryngology, 298–99. Basel: KARGER, 2000. http://dx.doi.org/10.1159/000059130.

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McGinley, Matthew J. "Rapid Integration Across Tonotopy by Individual Auditory Brainstem Octopus Cells." In Springer Series in Computational Neuroscience, 223–43. New York, NY: Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-8094-5_14.

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Chen, Min-Sheng, Jian-Shan Liu, and Wei-Ru Chen. "Different Performance on Auditory Discrimination between Sighted and Blind Individuals." In Proceedings of the 5th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2014), 133–37. Paris: Atlantis Press, 2015. http://dx.doi.org/10.2991/978-94-6239-100-0_25.

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Heinz, Michael G. "Spatiotemporal Encoding of Vowels in Noise Studied with the Responses of Individual Auditory-Nerve Fibers." In Hearing – From Sensory Processing to Perception, 107–15. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-73009-5_12.

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Henry, Kenneth S., Megan D. Gall, Alejandro Vélez, and Jeffrey R. Lucas. "Avian Auditory Processing at Four Different Scales: Variation Among Species, Seasons, Sexes, and Individuals." In Psychological Mechanisms in Animal Communication, 17–55. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-48690-1_2.

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Baird, Alice, Meishu Song, and Björn Schuller. "Interaction with the Soundscape: Exploring Emotional Audio Generation for Improved Individual Wellbeing." In Artificial Intelligence in HCI, 229–42. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50334-5_15.

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Papadopoulos, Konstantinos, Marialena Barouti, and Konstantinos Charitakis. "A University Indoors Audio-Tactile Mobility Aid for Individuals with Blindness." In Lecture Notes in Computer Science, 108–15. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-08599-9_17.

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Conference papers on the topic "Individual auditor"

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Williams, Charlie, and Om Chawla. "Safety and Environmental Management Systems (SEMS) Audit Methodology." In SPE Mexico Health, Safety, Environment, and Sustainability Symposium. SPE, 2016. http://dx.doi.org/10.2523/179709-ms.

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Abstract Introduction In the United States, the Bureau of Safety and Environmental Enforcement (BSEE) requires an offshore lease operator to implement a Safety and Environmental Management System (SEMS), and to have it audited at least once every 3 years to evaluate its compliance to the regulatory requirements detailed in 30 CFR 250, Subpart S. The first round of these SEMS audits, which concluded in 2013, was executed using varying audit styles – from system audits through to compliance audits. These varying audit styles, in turn, lead to differing types output, levels of detail, format and presentation.These diverse approaches may have been due, at least in part, to disparities in the expectations of stakeholders, differing interpretations of the use of the Center for Offshore Safety's (COS) SEMS Audit Protocol tools, use of other audit protocols, the experience-level of individual auditors, and the newness of the regulation. System audits are intended to be a holistic assessment of a system, its elements, and how the elements work together to achieve system objectives. Compliance audits, on the other hand, are intended to assess adherence to specific requirements. This white paper proposes that both types of audits should be used in tandem to reduce risk and increase confidence that a management system, and its verification programs, is operating as designed and meeting regulatory and company requirements.
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Lemus, Jeremy, and Subhradeep Roy. "The Effect of Simultaneous Auditory and Visual Sensing Cues in a Two-Dimensional Vicsek Model." In ASME 2020 Dynamic Systems and Control Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/dscc2020-3277.

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Abstract Collective behavior refers to the group-level organization arising from interaction among individuals. To exchange information the individuals rely on their sensing modalities. Experimental studies provide evidence that the integration of information from multiple sensory modalities can influence animal navigation and social communication. In this paper, we present a modified Vicsek model with a composite sensing scheme that combines both auditory and visual sensing cues through the set of sensory neighbors. We investigate the combined effect of auditory and visual sensing on the group behavior compared to pure vision and audition using numerical simulation. We observe that taking the advantage of composite modality, the particles get access to more information that enables them to form a single large, cohesive, and perfectly aligned group using a narrow sensing region, which is possible in either vision or audition only using a wider sensing region.
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Li, Grace, and Bruce N. Walker. "Mixed Speech and Non-speech Auditory Displays: Impacts of Design, Learning, and Individual Differences in Musical Engagement." In ICAD 2019: The 25th International Conference on Auditory Display. Newcastle upon Tyne, United Kingdom: Department of Computer and Information Sciences, Northumbria University, 2019. http://dx.doi.org/10.21785/icad2019.019.

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Information presented in auditory displays is often spread across multiple streams to make it easier for listeners to distinguish between different sounds and changes in multiple cues. Due to the limited resources of the auditory sense and the fact that they are often untrained compared to the visual senses, studies have tried to determine the limit to which listeners are able to monitor different auditory streams while not compromising performance in using the displays. This study investigates the difference between non-speech auditory displays, speech auditory displays, and mixed displays; and the effects of the different display designs and individual differences on performance and learnability. Results showed that practice with feedback significantly improves performance regardless of the display design and that individual differences such as active engagement in music and motivation can predict how well a listener is able to learn to use these displays. Findings of this study contribute to understanding how musical experience can be linked to usability of auditory displays, as well as the capability of humans to learn to use their auditory senses to overcome visual workload and receive important information.
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Neuhoff, John G. "Is Sonification Doomed to Fail?" In ICAD 2019: The 25th International Conference on Auditory Display. Newcastle upon Tyne, United Kingdom: Department of Computer and Information Sciences, Northumbria University, 2019. http://dx.doi.org/10.21785/icad2019.069.

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Despite persistent research and design efforts over the last twenty years, widespread adoption of sonification to display complex data has largely failed to materialize, and many of the challenges to successful sonification identified in the past persist. Major impediments to the widespread adoption sonification include fundamental perceptual differences between vision and audition, large individual differences in auditory perception, musical biases of sonification researchers, and the interdisciplinary nature of sonification research and design. The historical and often indiscriminate mingling of art and science in sonification design may be a root cause of some of these challenges. Future sonification design efforts that explicitly strive to meet either artistic or scientific goals may lead to greater clarity and success in the field and more widespread adoption of useful sonification techniques.
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Ator, Lawrence, and Minh Ho. "Management System Audits: A Path Towards Safer Pipelines." In 2002 4th International Pipeline Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ipc2002-27251.

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The National Energy Board of Canada (NEB), a federal energy regulator, has implemented a management system audit program as a tool to verify compliance with its predominantly goal-oriented Onshore Pipeline Regulations, 1999 (OPR) [1]. The OPR allow individual companies to choose the most effective way to manage their pipeline systems. The audit program is based on expected elements that the NEB believes are necessary to meet the goals of the OPR. This paper will explain why these audits and expected elements are necessary and describe how goal-oriented regulations will enhance pipeline safety. The audits conducted to date have identified several challenges that the NEB and pipeline companies face in pursuit of the goal of safe pipelines; these will be described and possible solutions will be proposed. The overall objective of the paper is to explain the benefits of using a management system approach to direct a company’s pipeline integrity management program and what is required of companies to meet the expectations of the NEB.
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Brock, Amit Barde, Matt Ward, William S. Helton, and Mark Billinghurst. "A Bone Conduction Based Spatial Auditory Display as Part of a Wearable Hybrid Interface." In The 22nd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2016. http://dx.doi.org/10.21785/icad2016.014.

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Attention redirection trials were carried out using a wearable interface incorporating auditory and visual cues. Visual cues were delivered via the screen on the Recon Jet – a wearable computer resembling a pair of glasses – while auditory cues were delivered over a bone conduction headset. Cueing conditions included the delivery of individual cues, both auditory and visual, and in combination with each other. Results indicate that the use of an auditory cue drastically decreases target acquisition times. This is true especially for targets that fall outside the visual field of view. While auditory cues showed no difference when paired with any of the visual cueing conditions for targets within the field of view of the user, for those outside the field of view a significant improvement in performance was observed. The static visual cue paired with the binaurally spatialised, dynamic auditory cue appeared to provide the best performance in comparison to any other cueing conditions. In the absence of a visual cue, the binaurally spatialised, dynamic auditory cue performed the best.
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Morris, Meredith Ringel, Dan Morris, and Terry Winograd. "Individual audio channels with single display groupware." In the 2004 ACM conference. New York, New York, USA: ACM Press, 2004. http://dx.doi.org/10.1145/1031607.1031646.

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Wu, Wenyu, Rudina Morina, Arley Schenker, Alexander Gotsis, Harsha Chivukula, Madeline Gardner, Felix Liu, et al. "EchoExplorer(TM): A Game App for Understanding Echolocation and Learning to Navigate Using Echo Cues." In The 23rd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.040.

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Echolocation - the ability to detect objects in space through the perception of echoes from these objects - has been identified as a promising venue to help visually impaired individuals navigate within their environments. The interest is in part because a proof-of-concept exists: certain visually impaired individuals are able to navigate using active echolocation. Why, then is echolocation is not in more widespread use among visually impaired individuals? It is possible that a lack of systematic echolocation training platforms has impeded individuals in picking up this skill. We designed a game-application that serves as a training platform for individuals, sighted or not, to train themselves to echolocate. Preliminary testing from both sighted and visually impaired individuals showed that users uniformly understood the game, although their enjoyment of the game was mixed. Although a number of game features could be improved, it is a promising training tool prototype for individuals learning to use echo cues for navigational purposes.
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Chon, Heecheong, Torrey M. Loucks, Shelly Jo Kraft, Jingfei Zhang, and Nicoline Ambrose. "Individual differences in auditory-motor integration revealed by speech fluency manipulations." In ICA 2013 Montreal. ASA, 2013. http://dx.doi.org/10.1121/1.4798994.

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Chen, Minsheng, Jianshan Liu, and Weiru Chen. "Different Performance on Auditory Discrimination between Sighted and Blind Individuals." In 5th International Asia Conference on Industrial Engineering and Management Innovation (IEMI 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/iemi-14.2014.20.

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Reports on the topic "Individual auditor"

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Allard, Bradley. The use of the California Consonant Test and the Northwestern University Auditory Test no. 6 in hearing aid evaluations for individuals with precipitous losses above 1 kHz. Portland State University Library, January 2000. http://dx.doi.org/10.15760/etd.5837.

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Keefer, Philip, and Benjamin Roseth. Grand Corruption in the Contracting Out of Public Services: Lessons from a Pilot Study in Colombia. Inter-American Development Bank, June 2021. http://dx.doi.org/10.18235/0003335.

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Do targeted transparency interventions reduce corrupt behavior when corrupt actors are few and politically influential; their behavior imposes small costs on numerous individuals; and corrupt behavior is difficult to observe? Results from a study of informal audits and text messages to parents, meant to curb corruption in the School Meals Program of Colombia, suggests that they can. Theory is pessimistic that transparency interventions can change the behavior of actors who exert significant influence over supervisory authorities. Moreover, inherent methodological obstacles impede the identification of treatment effects. Results substantiate the presence of these obstacles, especially considerable spillovers from treated to control groups. Despite spillovers, we find that parental and operator behavior are significantly different between treatment and control groups. Additional evidence explains why operator behavior changed: out of concern that systematic evidence of corrupt behavior would trigger enforcement actions by high-level enforcement agencies outside of the political jurisdictions where they are most influential.
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Winkler-Portmann, Simon. Umsetzung einer wirksamen Compliance in globalen Lieferketten am Beispiel der Anforderungen aus der europäischen Chemikalien-Regulierung an die Automobilindustrie. Sonderforschungsgruppe Institutionenanalyse, August 2020. http://dx.doi.org/10.46850/sofia.9783941627796.

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This publication based on a master thesis explores the challenges of the automotive industry regarding the European chemical regulations REACH and CLP, as well as potential improvements of the current compliance activities and the related incentives and barriers. It answers the research question: "To what extent should the compliance activities of actors in the automotive supply chain be extended in order to meet the requirements of European chemicals regulation; and where would it help to strengthen incentives in enforcement and the legal framework?“. The study’s structure is based on the transdisciplinary delta analysis of the Society for Institutional Analysis at the Darmstadt University of Applied Sciences. It compares the target state of the legal requirements and the requirements for corresponding compliance with the actual state of the actual compliance measures of the automotive players and attempts to identify their weak points (the delta). The main sources for the analysis are the legal texts and relevant court decisions as well as guideline-based expert interviews with automotive players based on Gläser & Laudel. As objects of the analysis, there are in addition answers to random enquiries according to Article 33 (2) REACH as well as the recommendations and guidelines of the industry associations. The analysis identifies the transmission of material information in the supply chain as a key problem. The global database system used for this purpose, the IMDS, shows gaps in the framework conditions. This results in compliance risk due to the dynamically developing regulation. In addition, the study identifies an incompliance of the investigated automobile manufacturers with regard to Art. 33 REACH. In answering the research question, the study recommends solutions to the automotive players that extend the current compliance activities. In addition, it offers tables and process flow diagrams, which structure the duties and required compliance measures and may serve as basic audit criteria. The analysis is carried out from an external perspective and looks at the entire industry. It therefore cannot cover all the individual peculiarities of each automotive player. As a result, the identified gaps serve only as indications for possible further compliance risks.
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CONCEPT AND FUNCTIONS OF E-JUSTICE IN THE DIGITAL ECONOMY. DOI CODE, 2021. http://dx.doi.org/10.18411/0131-5226-2021-70001.

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Abstract. The article deals with the concept of "electronic justice" and features of the use of electronic justice for the consideration of economic disputes. In the digital economy e-justice is one of the legal constructions that provide a comfortable legal environment for economic activity. This is a complex of legal relations and technological solutions that provides individuals and legal entities with the opportunity to use digital technologies at all stages of the judicial process, to obtain information about the activities of courts through electronic access. The e-justice mechanism includes video and audio recording of court sessions, electronic document management with the use of an electronic signature, an electronic archive for storing electronic documents, the use of cloud technologies, as well as the use of electronic documents as evidence. Improving the legal regulation of e-justice in the digital economy, along with reforming procedural legislation, should include the development of a Federal law on electronic documents.
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