Tesis sobre el tema "Auditory perspective"

Nell'apprezzare gli ambienti acustici, la percezione della distanza e cruciale tanto quanto la lateralizzazione. Ancorche sia stato condotto del lavoro di ricerca sulla percezione della distanza, i moderni display uditivi non traggono ancora vantag- gio da cio al ne di fornire dell'informazione addizionale sulla disposizione nello spazio delle sorgenti acustiche in modo da arricchirsi, di conseguenza, di contenuto e qualita. Quando si progetta un display uditivo si deve tener conto dell'obiettivo dell'applicazione data e delle risorse disponibili al ne di scegliere l'approccio ot- timale. In particolare, la resa della prospettiva acustica fornisce un ordinamento gerarchico delle sorgenti sonore e permette di focalizzare l'attenzione dell'utente sulla sorgente piu vicina. A parte cio, quando i dati visuali non sono piu disponibili in quanto al di fuori del campo visivo o perche l'utente e al buio, ovvero perche e bene non adoperarli per ridurre il carico sull'attenzione visiva, il rendering uditivo deve convogliare tutta l'informazione spaziale inclusa la distanza. Questo lavoro di ricerca intende studiare la profondita acustica (sorgenti sonore dislocate di fronte all'ascoltatore) in termini di percezione, resa, e applicazioni all'interazione uomo- macchina. Dapprima si propone una rassegna degli aspetti piu importanti della percezione uditiva della distanza. Le indagini sulla percezione della distanza sono molto piu avanzate nel campo della visione, in quanto hanno gia trovato applicazioni nelle tecnologie di visualizzazione. Da cio, sembrerebbe naturale fornire la stessa in- formazione nel dominio uditivo per aumentare il grado di realismo del display complessivo. La percezione della profondita di fatto puo essere facilitata combi- nando indizi visuali e uditivi. Vengono riportati alcuni risultati di rilievo della letteratura sugli eetti dell'interazione audio-visiva, e illustrati due esperimenti sulla percezione della profondita audio-visiva. In particolare, e stata indagata l'in uenza degli indizi uditivi sull'ordinamento visuo-spaziale percepito. I risultati mostrano che la manipolazione dell'intensita acustica non in uisce sulla percezione dell'ordinamento lungo l'asse della profondita, un'evidenza dovuta probabilmente alla mancanza di integrazione multisensoriale. Inoltre, introducendo un ritardo tra i due stimoli audiovisuali, il secondo esperimento ha rivelato un eetto legato all'ordine temporale dei due stimoli visivi. Tra le tecniche esistenti per la spazializzazione della sorgente acustica lungo la dimenzione della profondita esiste uno studio che ha proposto un modello di tubo virtuale, basato sull'esagerazione del riverbero all'interno di questo ambiente. La tecnica di progetto segue un approccio a modelli sici e fa uso della Digital Waveg- uide Mesh (DWM) rettangolare 3D, la quale ha gia evidenziato la sua capacita di simulare ambienti acustici complessi in larga scala. La DMW 3D e troppo aamata di risorse per la simulazione in tempo reale di ambienti 3D di dimensioni accetta- bili. Ancorche una decimazione possa aiutare a ridurre il carico computazionale sulla CPU, un'alternativa piu eciente e quella di adoperare un modello 2D che, conseguentemente, simula una membrana. Sebbene suoni meno naturale delle sim- ulazioni in 3D, lo spazio acustico bidimensionale risultante presenta proprieta simili specialmente rispetto alla resa della profondita. Questo lavoro di ricerca dimostra anche che l'acustica virtuale permette di plas- mare la percezione della distanza e, in particolare, di compensare la nota com- pressione delle stime soggettive di distanza. A tale scopo si e proposta una DWM bidimensionale trapezoidale come ambiente virtuale capace di fornire una relazione lineare tra distanza sica e percepita. Sono stati poi condotti tre test d'ascolto per misurarne la linearita. Peraltro essi hanno dato vita a una nuova procedura di test che deriva dal test MUSHRA, adatta a condurre un confronto diretto di distanze multiple. Nello specico essa riduce la variabilita della risposta a confronto della procedura di stima di grandezze dirette. Le implementazioni in tempo reale della DWM 2D rettangolare sono state re- alizzate in forma di oggetti \external" per Max/MSP. Il primo external per- mette di rendere una o piu sorgenti acustiche statiche dislocate a diverse dis- tanze dall'ascoltatore, mentre il secondo external simula una sorgente sonora in movimento lungo la dimensione della profondita, una sorgente cioe in avvicina- mento/allontanamento. Come applicazione del primo external e stata proposta un'interfaccia audio-tattile. L'interfaccia tattile comprende un sensore lineare di posizione fatto di materiale conduttivo. La posizione del tocco sulla fascetta viene mappata sulla posizione d'ascolto di una membrana virtuale rettangolare modellata dalla DWM 2D, la quale fornisce indizi di profondita per quattro sorgenti egualmente spaziate. In ag- giunta a cio si dopera la manopola di un controller MIDI per variare la posizione della membrana lungo l'elenco dei suoni, permettendo cos di passare in rassegna l'intero insieme di suoni muovendosi avanti e indietro lungo la nestra audio cos- tituita dalla membrana virtuale. I soggetti coinvolti nella valutazione d'uso hanno avuto successo nel trovare tutti i le audio deniti come target, cos come giudicato l'interfaccia intuitiva e gradevole. Inoltre e stata realizzata un'altra dimostrazione dell'interfaccia audio-tattile adoperando modelli sici per il suono. Suoni di es- perienza quotidiana derivanti da eventi quali \friggere", \bussare", \sgocciolare" sono stati adoperati in modo che sia la creazione del suono che la sua resa in profon- dita fossero il risultato di una sintesi per modelli sici, ipotizzando che l'approccio di tipo ecologico potesse fornire un'interazione di tipo intuitivo. Inne, \DepThrow" e un gioco audio basato sull'utilizzo della DWM 2D per ren- dere indizi di profondita di una sorgente acustica dinamica. Il gioco consiste nel lanciare una palla virtuale, modellata da un modello sico di suoni di rotolamento, all'interno di un tubo virtuale inclinato e aperto alle estremita, modellato da una DWM 2D. L'obiettivo e fare rotolare la palla quanto piu in la nel tubo senza farla cadere all'estremita lontana. Dimostrato come un gioco, questo prototipo e stato pensato anche come strumento per condurre indagini sulla percezione della dis- tanza dinamica. I risultati preliminari di un test d'ascolto condotto sulla percezione della distanza variabile all'interno del tubo virtuale, hanno mostrato che la durata del rotolamento della palla in uenza la stima della distanza raggiunta.
In our appreciation of auditory environments, distance perception is as crucial as lateralization. Although research work has been carried out on distance percep- tion, modern auditory displays do not yet take advantage of it to provide additional information on the spatial layout of sound sources and as a consequence enrich their content and quality. When designing a spatial auditory display, one must take into account the goal of the given application and the resources available in order to choose the optimal approach. In particular, rendering auditory perspec- tive provides a hierarchical ordering of sound sources and allows to focus the user attention on the closest sound source. Besides, when visual data are no longer available, either because they are out of the visual eld or the user is in the dark, or should be avoided to reduce the load of visual attention, auditory rendering must convey all the spatial information, including distance. The present research work aims at studying auditory depth (i.e. sound sources displayed straight ahead of the listener) in terms of perception, rendering and applications in human com- puter interaction. First, an overview is given of the most important aspects of auditory distance perception. Investigations on depth perception are much more advanced in vision since they already found applications in computer graphics. Then it seems nat- ural to give the same information in the auditory domain to increase the degree of realism of the overall display. Depth perception may indeed be facilitated by combining both visual and auditory cues. Relevant results from past literature on audio-visual interaction eects are reported, and two experiments were carried out on the perception of audio-visual depth. In particular, the in uence of auditory cues on the perceived visual layering in depth was investigated. Results show that auditory intensity manipulation does not aect the perceived order in depth, which is most probably due to the lack of multisensory integration. Besides, the second experiment, which introduced a delay between the two auditory-visual stimuli, re- vealed an eect of the temporal order of the two visual stimuli. Among existing techniques for sound source spatialization along the depth di- mension, a previous study proposed the modeling of a virtual pipe, based on the exaggeration of reverberation in such an environment. The design strategy follows a physics-based modeling approach and makes use of a 3D rectangular Digital Waveguide Mesh (DWM), which had already shown its ability to simulate complex, large-scale acoustical environments. The 3D DWM resulted to be too resource consuming for real-time simulations of 3D environments of decent size. While downsampling may help in reducing the CPU processing load, a more ef- cient alternative is to use a model in 2D, consequently simulating a membrane. Although sounding less natural than 3D simulations, the resulting bidimensional audio space presents similar properties, especially for depth rendering. The research work has also shown that virtual acoustics allows to shape depth perception and in particular to compensate for the usual compression of distance estimates. A trapezoidal bidimensional DWM is proposed as a virtual environment able to provide a linear relationship between perceived and physical distance. Three listening tests were conducted to assess the linearity. They also gave rise to a new test procedure deriving from the MUSHRA test and which is suitable for direct comparison of multiple distances. In particular, it reduces the response variability in comparison with the direct magnitude estimation procedure. Real-time implementations of the rectangular 2D DWM have been realized as Max/MSP external objects. The rst external allows to render in depth one or more static sound sources located at dierent distances from the listener, while the second external simulates one moving sound source along the depth dimension, i.e. an approaching/receding source. As an application of the rst external, an audio-tactile interface for sound naviga- tion has been proposed. The tactile interface includes a linear position sensor made by conductive material. The touch position on the ribbon is mapped onto the lis- tening position on a rectangular virtual membrane, modeled by the 2D DWM and providing depth cues of four equally spaced sound sources. Furthermore the knob of a MIDI controller controls the position of the mesh along the playlist, which allows to browse a whole set of les by moving back and forth the audio window resulting from the virtual membrane. Subjects involved in a user study succeeded in nding all the target les, and found the interface intuitive and entertaining. Furthermore, another demonstration of the audio-tactile interface was realized, using physics-based models of sounds. Everyday sounds of \frying", \knocking" and \liquid dripping" are used such that both sound creation and depth rendering are physics-based. It is believed that this ecological approach provides an intuitive interaction. Finally, \DepThrow" is an audio game, based on the use of the 2D DWM to render depth cues of a dynamic sound source. The game consists in throwing a virtual ball (modeled by a physics-based model of rolling sound) inside a virtual tube (modeled by a 2D DWM) which is open-ended and tilted. The goal is to make the ball roll as far as possible in the tube without letting it fall out at the far end. Demonstrated as a game, this prototype is also meant to be a tool for investi- gations on the perception of dynamic distance. Preliminary results of a listening test on the perception of distance motion in the virtual tube showed that duration of the ball's movement in uences the estimation of the distance reached by the rolling ball.

Hallucinations are often considered a sign of psychotic illness, but are also common in other diagnostic groups and individuals without mental health problems. This thesis uses Perceptual Control Theory (PCT), a cybernetic model which explains behaviour and cognition in terms of control processes regulating ongoing perception according to internally represented goals, as a theoretical framework to understand hallucinations. First, a theoretical/conceptual paper (Paper 1) examines how PCT provides an integrated account of (i) the mechanisms responsible for the formation of hallucinations, (ii) their phenomenological heterogeneity, (iii) the interaction between these mechanisms and environmental factors that might contribute to the formation of hallucinations, and (iv) the processes leading to different affective reactions to hallucinatory experiences (e.g. distress). The main implications of this model are discussed in the context of pertinent theoretical and empirical literature, and relevant clinical and research implications are considered. Second, this thesis includes an empirical investigation (Paper 2) examining two PCT-informed hypotheses in a cross-section of 22 clinical and 18 non-clinical individuals with auditory verbal hallucinations (“hearing voices”), namely (i) that the content of voices will be thematically linked to the participants’ personal goals, and (ii) that affective reactions to voices will depend on the extent to which voices facilitate and/or interfere with important personal goals. The analysis revealed that 82.5% of participants reported voices that thematically matched at least one of their reported goals. As predicted, affective reactions to voices were strongly associated with measures of interference and facilitation of goals, even when controlling for important covariates (e.g. participants’ history of mental health difficulties; voices’ content, frequency and duration).Finally, a critical evaluation is provided (Paper 3), where the methodological strengths and limitations of the work presented in the present thesis are discussed with the aim to reflect on the research process, and inform future investigations into the topics considered in this thesis.

An integrated system providing dynamic control of sound source azimuth, distance and proximity to a room boundary within a simulated acoustic space is proposed for use in multichannel music and film sound production. The system has been investigated, implemented, and psychoacoustically tested within the ITU-R BS.775 recommended five-channel (3/2) loudspeaker layout. The work brings together physical and perceptual models of room simulation to allow dynamic placement of virtual sound sources at any location of a simulated space within the horizontal plane.
The control system incorporates a number of modules including simulated room modes, "fuzzy" sources, and tracking early reflections, whose parameters are dynamically changed according to sound source location within the simulated space. The control functions of the basic elements, derived from theories of perception of a source in a real room, have been carefully tuned to provide efficient, effective, and intuitive control of a sound source's perceived location.
Seven formal listening tests were conducted to evaluate the effectiveness of the algorithm design choices. The tests evaluated: (1) loudness calibration of multichannel sound images; (2) the effectiveness of distance control; (3) the resolution of distance control provided by the system; (4) the effectiveness of the proposed system when compared to a commercially available multichannel room simulation system in terms of control of source distance and proximity to a room boundary; (5) the role of tracking early reflection patterns on the perception of sound source distance; (6) the role of tracking early reflection patterns on the perception of lateral phantom images.
The listening tests confirm the effectiveness of the system for control of perceived sound source distance, proximity to room boundaries, and azimuth, through fine, dynamic adjustment of parameters according to source location. All of the parameters are grouped and controlled together to create a perceptually strong impression of source location and movement within a simulated space.

Corporate sound as a company-controlled element of corporate identity management has been widely ignored in corporate identity and corporate image literature so far. Moreover, established corporate identity models show some visual dominance that has inhibited the integration of other sensory elements such as the auditory dimension. This thesis advances current knowledge in the corporate identity, corporate image and corporate communication domain by investigating the construct of auditory identity from a corporate perspective. In detail, the study investigates factors that determine the management of auditory identity as well as consequences of corporate auditory identity management (CAIM) as perceived by managers. A triangulated research approach was employed by using qualitative data from interviews with managers and consultants from UK companies as well as quantitative data from questionnaires completed by managers from UK companies in the media, information and communication as well as the banking and finance industry. While qualitative data initially was used to gain deeper understanding of the underresearched auditory topic, quantitative data was statistically examined using EFA and PLS-SEM to test the structural model. Findings suggest, inter alia, that the definition of corporate auditory identity provided in this research is widely supported by qualitative data. Moreover, quantitate data indicates that the support of the CEO is a key factor for the successful implementation of an auditory identity programme. Furthermore, all ten consequences of corporate auditory identity management such as gaining differentiation, improving corporate image, supporting consistent corporate communication and increasing recognisability just to name few are widely supported by qualitative as well as quantitative data. This thesis advances corporate identity, corporate image and communication literature in many ways. Mainly, it provides a valid definition of the new construct of auditory identity as well as scales for measuring corporate auditory identity management on which researchers can build in the future. Based on the identified potential of corporate sound academics are encouraged to overcome the visual dominance by incorporating auditory identity into future concepts, frameworks and models. Moreover, managers can benefit from this research and the provided definition of auditory identity in particular as it reduces the uncertainty about the auditory domain and suggests a more holistic view of corporate identity management. Additionally, this study provides managers with a deeper understanding of the potential of corporate sound by testing a set of consequences of auditory identity management. Consequently, managers are advised to employ a more strategic management of sonic elements and applications in the future. To sum up, this research is one of the first that investigates the management of sound from a corporate perspective and the researcher strongly believes that it constitutes a foundation that facilitates a variety of avenues for research.

The main focus for this thesis was cross-modal attention capture by sudden and unexpected sounds and vibrations, known as deviants, presented in a stream the same to-be-ignored stimulus. More specifically, the thesis takes a multisensory perspective and examines the possible similarities and differences in how deviant vibrations and sounds affect visual task performance (Study I), and whether the deviant and standard stimuli have to be presented within the same modality to capture attention away from visual tasks (Study II). Furthermore, by presenting spatial deviants (changing the source of the stimuli from one side of the body to the other) in audiotactile (bimodal), tactile, and auditory to-be-ignored, it explores whether bimodal stimuli are more salient compared to unimodal (Study III). In addition, Study III tested the claims that short-term memory is domain-specific. In line with previous research, Study I found that both auditory and tactile deviants captured attention away from the visual task. However, the temporal dynamics between the two modalities seem to differ. That is, it seems like practice causes the effect of vibratory deviants to reduce, whereas this is not the case for auditory deviants. This suggests that there are central mechanisms (detection of the change) and sensory-specific mechanisms. Study II found that the deviant and standard stimuli must be presented within the same modality. If attention capture by deviants is produced by a mismatch within a neural model predicting upcoming stimuli, the neural model is likely built on stimuli within each modality separately. The results of Study III revealed that spatial and verbal short-term memory are negatively affected by a spatial change in to-be-ignored sequences, but only when the change is within a bimodal sequence. These results can be taken as evidence for a unitary account of short-term memory (verbal and spatial information stored in the same storage) and that bimodal stimuli may be integrated into a unitary percept that make any change in the stream more salient.

The aims of this study were to explore professionals’ and clients’ experiences of diagnosis and treatment of auditory verbal hallucinations with a view to identifying important clinical issues for counselling psychologists. Six professionals, three psychologists and three psychiatrists, who had worked with people who hear voices, alongside four clients who hear voices, volunteered and participated in a semi-structured interview. These interviews were transcribed and analysed using Interpretative Phenomenological Analysis (IPA) as described by Smith, Flowers and Larkin (2009). A table of super-ordinate and sub-ordinate themes was created as a result of this analysis. A number of themes arose from both groups of participants’ experiences. The main themes that arose for the professionals was: professional ambivalence; varying theories on causes of voices; perspectives on diagnosis and formulation; perspectives on medication; thoughts on working therapeutically; and, thinking on recovery. The themes that arose from the clients’ experiences were feelings about diagnosis and experiences of treatment. This research concludes that there is professional ambivalence in working with people who hear voices that is caused by a lack of certainty about the causes of the phenomenon alongside a lack of training in working with clients who have symptoms of psychosis. This impacts clients in several ways. The clients in this study were not offered the option to have any involvement in their own care and none of them were offered therapy as a treatment option. The study also concludes that psychiatric diagnosis does not consider all pertinent information related to clients’ issues which can lead to inconsistency in the diagnosis of clients who hear voices.

With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?

The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.

ABSTRACT Title: Auditor Independence – A field study in Pietermaritzburg, South Africa from auditors’ perspective. Level: Final assignment for Master Degree in Business Administration Author: Fredrik Östman and Patrik Sandberg Supervisor: Arne Fagerström Date: 2012 – May Aim: The empiric material in this study was gathered in Pietermaritzburg, South Africa. The auditor’s independence has been a hot topic because of the huge audit scandals worldwide. The quality of auditing is high in South Africa and the aim of this study was to discuss how auditors in South Africa secure their independence and their opinion about the different threats they come across in work. Method: This is a qualitative study with a descriptive approach. The empirical data was collected by semi-structured interviews with eight South African auditors active in Pietermaritzburg. Result and Conclusions: The results of this study suggest the auditors in South Africa are well aware of the independence issue and use the regulatory framework as well as basic ethics and moral values. The current legislation, CPC, is seen as a good guideline and used frequently. It seems to be accepted by both the profession and the public.           Suggestions for future research: The focus of this study is from the auditor’s point of view. A proposal for further research would be to see the issue from other angels such as different stakeholders.Another suggestion is to perform a similar study in another country and compare it with the result from this study.  Contribution of the thesis: Hopefully this study will contribute by giving auditors different individual views and perspective on the independence issue and thereby the colleagues can learn from each other. Key words: Auditor, independence, safeguard, Code of Professional Conduct,  South Africa, Qualitative method.

Based on previous research on spatial attributes in foley and the concept that auditory immersion in first-person perspective computer games is enhanced by believable sound effects, this study explores if there is a connection between stereo foley and the believability of the first-person perspective, and regardless, if there is a preference to either mono or stereo foley. An interactive listening test was created in unreal engine 4, where 20 subjects, all considered gamers, played three levels that differed visually and in auditory content. In these levels, subjects auditioned two versions of avatar-related foley sounds. One version was mono, the other stereo. The test prompted the subjects to complete two tasks for each level, whereupon the foley version changed upon completion of the first task. The subjects then answered questions in between each level, regarding the foley version. They were asked to rate believability and choose a preference, as well as provide motivations for their choices. The quantitative data showed next no evidence that either mono or stereo was generally perceived as more believable or preferred. However, the qualitative data indicates that the majority of players tend to prefer and rate stereo foley as more believable in certain game environments. Furthermore, the data indicates that some subjects prefer a sensory replication of reality in foley. It is also shown that preference for stereo width vary between subjects and therefore argued that there cannot be a perfect standardized setting for stereo foley.

Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.
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Auditing literature recently identified what has been termed a "social mismatch" between novice auditors and older, more experienced, more knowledgeable client contacts (Bennett and Hatfield 2013). This phenomenon occurs when novice auditors avoid face-to-face interactions with clients and can adversely affect the audit process. In light of the importance of novice auditor-client interactions, I conduct an experiment to identify potential mechanisms to mitigate the social mismatch phenomenon. Specifically, accounting students proxying for novice auditors are randomly assigned to experimental conditions in which they participate in role-play and perspective-taking exercises and complete an audit task commonly performed by novice auditors. Initial findings indicate that role-play interventions, such as those currently used in training at large public accounting firms, may exacerbate novice auditor inhibition tendencies. Furthermore, additional results suggest that actively taking the client's perspective prior to choosing an evidence gathering technique does not improve novice auditor decisions. Finally, auditor inherent characteristics are studied, including levels of emotional intelligence and impression management, and also do not appear to have implications for selection of evidence gathering techniques. Results of this study provide valuable insight into novice auditor-client interactions, as well as the implications of such interactions for audit evidence gathering activities.
Ph. D.

There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. Previous research in the innovation audit area is mainly focused on the audit tool and to some extent the auditing process, with a strong bias towards what to audit, rarely addressing more than just the measuring- and assessment phases. Most audits involve internal staff in audit-related work such as self-assessments, and thus employees from the audited organisation can also be regarded as internal auditors (executors). Previous research indicates that the ability of the internal auditor impacts the audit’s execution and that the audit design affects how auditor-demanding the execution of the audit becomes. Despite this there is very little research that concerns the internal auditor’s role in the auditing process. To better understand how the abilities of individual internal auditors affect the audit process, I formulated two questions for the licentiate thesis: What types of shortcomings in the audit process are influenced by deficient auditor maturity? and What are the consequences of these shortcomings on the audit process? The concept of auditor maturity is here used familiarly to describe the internal auditors’ level of ability to independently perform their auditing tasks in an appropriate manner without any further support than what is provided by the audit tool. The empirical data were collected in two qualitative case studies with 21 participants from two SMEs. 92 written questionnaire and 23 interviews were conducted and complemented by a literature review. My use of two subdivisions of the audit process is central to the thesis and to my knowledge not previously used: firstly the division into three phases: the pre-assessment phase, the assessment phase and the post-assessment phase, and secondly the division into three parts: the audit (the tool), the auditor (the executor) and the auditing (the execution). The analytical focus is on shortcomings in the internal auditors’ ability to execute their auditing tasks. Several shortcomings in this respect were identified and can be grouped based on the following characteristics: Conceptual, Contextual, Auditor interaction, Strategic & operational and Adaption. The main contribution of this research is by highlighting the internal auditor’s role in the audit process, to discuss all the phases of the process and to introduce the perspectives of audit, auditor and auditing under the unifying concept of the audit process.
Det finns många innovations-audits som syftar till ökad innovativitet genom systematisk mätning och granskning. I linje med det är den här studiens syfte att bygga kunskap som ökar både den akademiska och den praktiska användarnyttan av innovations-audits. Det finns mycket tidigare forskning inom området innovations-auditering med en stark övervikt mot vad som ska auditeras och berör ofta inte mer än själva mät- och skattnings-fasen. De flesta audits involverar i hög grad intern personal i det audit-relaterade arbetet med att t.ex. utföra självskattningar och förändringsplanering. Det innebär att personal från den auditerade organisationen kan betraktas som interna auditors. I tidigare forskning finns tydliga tecken på att den interna auditorns (utföraren) förmåga påverkar auditerings-arbetet och att auditens utformning påverkar hur krävande auditerings-utförandet blir för auditorn. Trots detta berör ytterst lite forskning den interna auditorns roll i audit-processen. För att bättre förstå hur enskilda interna auditors förmågor påverkar audit-processen formulerade jag två frågor i lic-avhandlingen: Vilka typer av tillkortakommanden i audit-processen påverkas av otillräcklig auditor-mognad? och Vilka följder får dessa tillkortakommanden på audit-processen? Begreppet auditor-mognad används här på ett vardagligt sätt för att beskriva nivån av den interna auditorns förmåga att självständigt utföra sina auditeringsuppgifter på ett ändamålsenligt sätt - utan att behöva ytterligare stöd än det som ges i audit-verktyget. Empiri har samlats in i två kvalitativa case-studier med totalt 21 deltagare från två SME företag. 92 skriftliga enkäter och 23 intervjuer har genomförts och kompletterats med en litteraturstudie. Centralt för avhandlingen är mitt val att använda två uppdelningar av audit-processen som vad jag vet inte använts tidigare. Den första delar auditeringen i tre faser; för-mätningsfasen, mätfasen och efter-mätningsfasen. Den andra delar processen i tre delar: auditen som är verktyget, auditorn är genomföraren och auditeringen är utförandeprocessen. Analys fokus är tillkortakommanden i den interna auditorns förmåga att genomföra sina audit-uppgifter. Ett flertal tillkortakommanden i auditorns förmåga att utföra sina audit uppgifter identifierades och kan grupperas utifrån följande karaktärsdrag; Konceptuella, Kontextuella, Auditor interaktion, Strategisk och operationell samt Anpassning. Forskningens främsta akademiska och praktiska bidrag är att lyfta och tydliggöra den interna auditerns roll i audit-processen, att modellera och diskutera processens samtliga faser samt att föra in de tre perspektiven audit, auditor och auditing under det sammanhållande begreppet audit-process.

Employee turnover has long been an issue within the audit profession and is generally considered to have a negative impact on auditing firms. As auditing firms rely on the skills and knowledge of their employees, the recruitment process is crucial in order to appoint candidates who will benefit the firm. Previous research has studied the turnover within audit firms, where the majority of the studies have focused on why employees choose to leave. While previous research mainly focuses on the individual’s perspective, the purpose of this thesis will be to explore how audit firms’ HR-departments work with the recruitment of junior auditors from a turnover perspective.  A model that illustrates the recruitment process has been created through researching theories and literature regarding turnover. In order to collect information, semi-structured interviews were used. The questions were based on the created model and the literature presented throughout the thesis. Interviews were held with HR-respondents in order to explore their view on the recruitment process. Junior auditors were also interviewed in order to explore their perception of the recruitment process, and to identify if there were any differences from the HR-respondents’ views.  Our findings indicate that the participating firms’ recruitment process is both extensive and well developed in order to make sure that they hire a suitable candidate. It did not become apparent that the firms focused on tenure during the employment selection, although the well-established structure of the recruitment process might indirectly impact the turnover situation. Our results also indicate that firms invest much time and resource into their marketing activities and that they value the personal competence of their candidates greatly.

Thesis (Ph. D.) -- University of Maryland, College Park, 2007.
Thesis research directed by: Neuroscience and Cognitive Science. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.

Hundreds of thousands of organizations have chosen to boost their competitive position by demonstrating compliance to the ISO 14001 Environmental Management System standard. In order for these standards to become credible policy options, they must ensure the capacity to build an industrial morality and to institutionalize responsibility. Relying on a series of in-depth interviews with environmental auditors, this dissertation contributes to a deeper empirical understanding of these regulatory instruments by, first, exploring how the adoption of an EMS promotes self-regulatory capacity and contributes toward effective environmental protection, and second, discussing the limitations of its accountability structure and the threats to the credibility of the standard. This project highlights several misconceptions associated with the role of ISO 14001, and explains why both public and private sectors hold conflicting and inappropriate expectations regarding the certification process. According to the environmental auditors interviewed, the standard has helped thousands of committed organizations to effectively improve their self-regulatory capacity as well as their environmental performance. Yet, organizations with no intrinsic motivation can take advantage of the flexibility granted by the standard and the limitations of the conformity assessment process, to obtain an empty environmental certificate. ISO 14001 is a process standard that can help both â environmental leaders and laggardsâ , but that cannot differentiate organizations based on their level of environmental performance. Because of that, ISO 14001 is increasingly perceived as a socially unacceptable certification system. This project concludes that ISO 14001 is a double edge regulatory instrument that aims both to foster self-regulatory powers, and to act as a market signaling agent. The problem lies in the fact that these two facets of the standard are actually detrimental to each other, perpetuating a cycle that contributes to the discredit of the standard and of the auditing community. In the future, ISO 14001 needs to adjust its non-prescriptive nature and its accountability mechanism, to the character of the organizations seeking certification. In alternative, a new generation of certification programs is emerging, building upon the ISO 14001 standard with an extra layer of requirements, and with a more meaningful role for the environmental auditor.
Ph. D.

The nature of the auditor-client relationship is a complex aggregate involving a number of groups and individuals between both parties. Although auditor-client relationship is an important subject in the accounting and auditing literature, what has not been extensively studied is the complex relationship between the clients accounting staff and the external audit group at subordinate organization level. Thus, the purpose of this study is to dig deeper into the relationship between clients accounting staff and external audit team consisting of junior and senior auditors and to find out what characterizes this relationship. We also aim to look it from knowledge management and trust perspectives since these are special characteristics of both professions. In order to find empirical results we conducted a qualitative research with a case study by interviewing three accountants and one controller in the same mother company who do financial work for four subsidiaries. They all work together with several auditor groups and therefore could provide us a good comparison to our results. Our study reveals that the relationship is maintained on the subordinate level by the senior auditor who works not only as an auditor but also as a relationship manager. Furthermore, we identify the fact that lower competence of junior auditors creates problems in relationship with client’s accountants. Therefore, our accountant respondents are more likely to allocate low trust to inexperienced junior auditors, specially due to the fact that accountants are the ones teaching the junior auditors in specific accounting issues which is time consuming and often leads to irritation on the accountants side. However, accountants’ trust towards the senior auditors turns out to be high due to recognized expertise knowledge of senior auditors based on our interviews.

Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. In addition to this, they called upon all firms to disclose all fees paid to auditors for both audit and non-audit services. This thesis investigates whether the provision of Non-Audit Services is associated with auditor’s independence evidence from the earnings management perspective proxy by discretionary accruals. I began this study by examining the relevant textbooks and related articles of accounting and auditing. Furthermore, the hypotheses and research model are proposed based upon related accounting and auditing theories. The data for this thesis were manually collected from the NASDAQ OMX website from the annual financial reports of 107 Swedish public listed firms in the Stockholm Stock Exchange. The selection of these companies was based on their capitalization i.e., Large, Medium and Small size firms. In this study, quantitative research method has been used to explore the relationship between provision of NAS and auditor’s independence with the help of statistical soft wares (SPSS and Excel) for data analysis. My research outcome provides evidence that the amount of non-audit services rendered by a firm’s external auditors is not associated with earnings management; therefore, the auditor’s independence is not compromised for providing NAS to their clients. This no association is an indication that, the auditor’s independence is strengthened during the provision of non-audit services a result consistent with that of prior researches (e.g., DeFond et al. (2002); Crabtree et al. (2004); Chung & Kallapur (2003)). I also found out that, the provision of audit services is not associated with earnings management, an indication of no management discretionary accruals. Therefore, the auditor’s independence is not compromised when providing a joint audit and non-audit services. These results provide an insight concerning the perceptions of auditor independence and also afford empirical evidence regarding the role that non-audit and audit services fees plays in establishing confidence among the users of firms’ annual financial report.

It is important for an auditor to be independent both in mind and in appearance. The independence of the auditor is important for the trustworthiness of the auditor. Independence in appearance is the focus of this study and is how independent the auditor appears to be from the perspective of other stakeholders. This will be studied from the perspective of clients. The audit does not only have to be useful for the owners, but also for the client who pay for the audit. The aim of this study is to explain what factors that are affecting how clients perceive the auditor independence in Sweden. The study also wants to investigate if the client firm size affects the relationship between independence in appearance and factors affecting independence in appearance. To answer this, a questionnaire was sent via email to small and large limited companies in Sweden. This study found that audit tenure and auditor-client relationship partly have an influence on independence in appearance. How long the client has had the same audit firm is positively related to independence in appearance and how often the client has contact with the auditor is negatively related to independence in appearance. Client firm size couldn’t be used as a moderating variable since too few responses was received.

This research considered the perspective of the auditor regarding going-concern reports in light of previous research questions and prior study categorizations. A deeper goal of the study was to find out if a qualitative method would produce a deeper understanding than the quantitative studies of previous research. Interviews were conducted on six Swedish auditors as respondents to learn about their perspectives on going-concern reports. To relate the auditors’ perspectives to previous research, the previous research inspired questions which the respondents answered in their interviews. The previous research inspired questions were then compared and contrasted with the current study’s responses from interviews. This demonstrated differences in obtained information from quantitative researches and a qualitative one. The previous research also offered categorization of the influential factors on auditors. Auditor responses were analyzed according to these categories to demonstrate differences between expected outcomes and the actual outcomes. Agent Theory was utilized in consideration of the auditor as an agent and used the situations and responses of respondent to its fullest without overstepping privacy boundaries.   The research query about auditor perspectives is answered in Results wherein their main concerns are given as raw as possible with rewording only as necessary. Commonalities amongst most respondents included perspectives related to the following: liquidity, cash, financial distress indicators, communications and trust of those communications, experience, changes to key staff or customer figures, auditing standards, regulations, litigations, and mitigating information. The auditors showed behaviors akin to an agent of Agency Theory by utilizing trust risk reduction such as behavioral analysis, corporate culture analysis, and redundancy to check accuracy of data.  The aim to study a qualitative method versus a quantitative method displayed a need for both of the same population to achieve a complete understanding of the perspectives an auditor has for a going-concern report.

Dois modelos de educação profissional continuada aplicados no Brasil são apresentados: o modelo do Conselho Federal de Contabilidade (CFC), focado no nível de capacitação e qualificação técnica que o mercado de trabalho exige, e o modelo das grandes firmas de auditoria, conhecidas como Big Four, focado no desenvolvimento da carreira do auditor independente. Destes dois modelos emerge o problema de pesquisa: Em quais aspectos, o programa de educação profissional continuada focado na capacitação e qualificação técnica se diferencia dos programas focados no desenvolvimento de carreira das Big Four e quais destas diferenças poderiam gerar contribuições para a melhoria do Programa de Educação Profissional Continuada (PEPC) atualmente em vigor? Esta pesquisa justifica-se pela necessidade de se repensar a educação continuada com foco no presente e no futuro, além de fomentar a pesquisa sobre esta temática com aprofundamento do conceito de lifelong learning, e na perspectiva do Sistema das profissões de Abbott (1988). As coletas de dados foram efetuadas de informações públicas, nos sites das respectivas instituições. As entrevistas semi-estruturadas foram conduzidas com base em roteiro pré-estabelecido, dividido em três áreas: o mercado de auditoria no Brasil, presente e futuro; o programa de educação continuada do CFC; e o programa de desenvolvimento de carreira das Big Four. Na revisão de literatura sobre educação continuada, foram identificados 963 artigos publicados, com nível de interesse constante desde 2012. Dos principais periódicos internacionais de educação em contabilidade , apenas seis artigos dos 846 artigos e 104 estudos de caso sobre educação continuada foram identificados, demonstrando a necessidade de fomentar pesquisa nesta área. As mudanças tecnológicas mudarão completamente a forma de fazer auditoria nos próximos anos e eficiência é questão de sobrevivência. Em decorrência, as necessidades educacionais, tanto na formação inicial, quanto no desenvolvimento profissional continuado, precisam envolver: o uso eficiente das novas ferramentas e tecnologias; o lifelong learning como mindset; ceticismo profissional, pensamento crítico; independência e ética profissional. Referente ao PEPC, discussões sobre a abordagem output-based em contraposição à input-based adotada atualmente, são recomendadas, em consonância com discussões do IFAC, e potenciais benefícios desta abordagem no desenvolvimento de um mindset de lifelong learning e redução de custos em relação à abordagem input-based. Quanto ao programa de desenvolvimento profissional nas Big Four, discussões sobre lifelong learning, nos treinamentos de assistentes e sêniores, são recomendadas para uma mudança de mindset da nova geração de profissionais.
Two models of continuing professional education applied in Brazil are presented: the model implemented by the Brazilian Federal Council of Accounting (CFC), focused on maintaining professional competence as demanded by the market; and the model adopted by large auditing firms, known as Big Four, focused on the development of the independent auditor\'s career. From these two models emerges the research problem: In what aspects, the continuing professional education program focused on the professional competence differs from the programs focused on the career development as adopted by the Big Four and which of these differences could generate contributions to the improvement of the Continuing Professional Education Program (PEPC) currently in force? This research is justified by the need of rethinking continuing education focused in present and future, as well as fostering research on this subject from a lifelong learning concept and the perspective of Abbott\'s System of Professions (1988). The data collections were gathered from public information, from the websites of the respective institutions. The semi-structured interviews were conducted based on a pre-established script, divided into three areas: the audit market in Brazil, present and future; the CFC continuing education program; and the Big Four career development program. From the literature review on continuing education, 963 published articles were identified, and a stable level of interest since 2012. With respect to the main international accounting education journals, only six articles from the 846 articles and 104 case studies on continuing education were identified, demonstrating the need to promote research in this area. The technological changes will completely modify the way audit is performed in the next few years and efficiency is a matter of survival. As a result, educational needs for initial continuing professional development, must involve: efficient use of new tools and technologies; lifelong learning as mindset; professional skepticism and critical thinking; independence and professional ethics. Regarding the PEPC, discussions on the output-based approach as opposed to the currently adopted input-based approach are recommended, consistently with IFAC discussions, and potential benefits from this approach in developing a lifelong learning mindset and cost reduction in relation to the input-based approach. In relation to the professional development program at the Big Four firms, discussions on lifelong learning among assistants and seniors on trainings programs are recommended for changes in the mindset of the new generation of professionals..

Of late, when engaging with any form of media in South Africa, one is guaranteed to come across a story relating to service delivery protests in at least one, if not many parts of the country. Citizens throughout the country have resorted to protesting as a way of voicing their dissatisfaction and anger at the lack of service delivery by local government. Local government is the sphere geographically situated nearest to the communities it serves, consisting of municipalities. During the protests communities mainly complain about the lack of basic services such as water, electricity, housing delivery, unemployment and sanitation. Various studies relating to service delivery have focused on the causes of the protests, analysed reams of statistics and have even suggested various “solutions” to these country-wide problems. Some authors see the protests as evidence of deficient or absent internal controls and governance principles, or a lack of will to apply those controls that are in place. These protests are occurring despite the South African Government having brought into effect legislation such as the Municipal Finance Management Act (56/2003), to strengthen the governance landscape of local government. A key component of this legislation is that it prescribes the mandatory employment of internal auditors and performance/audit committees to reinforce the governance system. Various studies have investigated either the lack of service delivery or the functioning of internal audit in the public sector. However, none of the researchers appears to have comprehensively studied whether internal auditors can assist management in local government to achieve their service delivery targets and thereby minimise the occurrence of service delivery protests. The objective of this study therefore, is to determine whether the performance of internal auditors' roles and responsibilities can reduce or minimise service delivery protests in municipalities. In order to achieve this, the study will amongst other aspects of the objective, identify the roles internal auditors are expected to fulfil in local government, as recorded in various statutes prescribed and the International Professional Practices Framework (Institute of Internal Auditors, (2016) (the “Standards”). The study will further determine the extent to which these roles are being performed; as well as to identify obstacles (if any) encountered by internal auditors when carrying out their roles. Most importantly the study will also determine whether internal audit can assist management to address challenges which often leads to inadequate service delivery. Through a review of the published literature the study determines the statutory and prescribed roles and responsibilities of the internal audit units in local government as presented by the Institute of Internal Auditors’ “Standards” and various items of South African legislation and regulations. The literature review also investigates the contribution made by a lack of controls to management’s failure to achieve their service delivery objectives. A sample of ten municipalities was selected for the study, and semi-structured interviews were conducted with key personnel at each municipality’s internal audit unit. Data collected during these interviews was analysed and findings were noted. It emerged from the study that internal audit does have a role to play in assisting management to achieve their objective of providing services to their respective communities; and that they are already playing this role.
Dissertation (MPhil)--University of Pretoria, 2017.
Auditing
MCom
Unrestricted

L’objectiu principal d’aquesta investigació és poder estudiar les característiques de l’auditoria financera en Espanya i Rumania, per tal de trobar mesures de millora d’aquesta, d’acord amb les necessitats actuals dels usuaris de la informació financera auditada. La primera part d’aquesta investigació té caràcter teòric i fa referència a l’evolució i a l’estat actual de l’auditoria a Espanya i Rumania. La segona part té caràcter empíric i fa referència a les perspectives i expectatives actuals que tenen sobre l’auditoria financera els auditors financers, els directors financers de les empreses auditades i els usuaris de les informacions financeres auditades. En la part final de la investigació, es va realitzar una Anàlisi SWOT sobre l’auditoria financera d’Espanya i Rumania. En base a les amenaces i punts dèbils identificats, s’han fet propostes de millora de l’auditoria financera en els dos països.
El objetivo principal de esta investigación es el de estudiar las características de la auditoría financiera en España y Rumanía, para identificar medidas de mejora de la misma, de acuerdo con las necesidades actuales de los usuarios de la información financiera auditada. La primera parte de la investigación tiene carácter teórico y se refiere a la evolución y al estado actual de la auditoría en España y Rumanía. La segunda parte tiene carácter empírico y se refiere a las perspectivas y expectativas actuales que tienen sobre la auditoría financiera los auditores financieros, los directores financieros de las empresas auditadas y los usuarios de las informaciones financieras auditadas. En la última parte de la investigación, se realizó un Análisis SWOT sobre la auditoría financiera de España y Rumanía. En base a las amenazas y los puntos débiles identificados, se han hecho propuestas de mejora de la auditoría financiera en los dos países.
The main objective of this research is the study of the characteristics of the financial audit in the two countries, to identify measures of improvements in accordance with to the actual needs of the users of the audited financial information. The first part has a theoretical character and refers to the evolution and the current state of the financial audit in Spain and Romania. The second part has an empirical character and refers to the perspectives and expectances on the financial audit of three groups: financial auditors, financial managers of the audited firms and the users of the audited financial information in Spain and Romania. In both countries, the three groups were given a questionnaire which refers to themes such as: the role and the utility of the financial audit, the independence of the auditor or the audit report. In the last part of the research, we have realised a SWOT Analysis on the current situation of the financial audit in Spain and Romania. Based on the threats and the weak points discovered we have made a series of proposals of improvement to the financial audit in the two countries.

Cross-modal processing and multisensory integration (MSI) can be observed at early stages of sensory processing in the cortex. However, the neurophysiological mechanisms underlying these processes and how they vary across sensory systems remain elusive. The aim of this study was to investigate how cross-modal processing and MSI are reflected in power and phase of oscillatory neuronal activity at different temporal scales in different sensory cortices. To this goal, we recorded stereo-electroencephalographic (SEEG) responses from early visual (calcarine and pericalcarine) and auditory (Heschl’s gyrus and planum temporale) regions in patients with drug-resistant epilepsy while performing an audio-visual oddball task. To Investigate crossmodal processing and MSI in the power domain of oscillatory activity, we explored a wide range of frequency bands (theta/alpha band: 5-13Hz; beta band: 13-30 Hz; gamma band: 30-80 Hz; high-gamma band: 80-200 Hz) during the first 150 ms post-stimulus onset. Differently, to investigate crossmodal processing and MSI in the phase domain of oscillatory activity, we explored a narrow range of frequency bands (theta/alpha band: 5-13Hz; beta band: 13-30 Hz; gamma band: 30-80 Hz) during the first 300 ms post-stimulus onset. In the power domain, we showed that cross-modal processing occurs mainly in the high-gamma band (80-200Hz) in both cortices. However, we evidenced that the way MSI is expressed across modalities differs considerably: in the visual cortex, MSI relies mainly on the beta band, however it is also evident, to a lesser extent, in the gamma and high-gamma band, while the auditory cortex reveals widespread MSI in the high-gamma band and, to a lesser extent, across the gamma band and the other investigated frequency bands. In the phase domain, we showed that cross-modal processing is differently expressed across modalities: in the auditory cortex it induces an increased phase concentration index (PCI) in ongoing oscillatory activity across all the investigated frequency bands, while, in the visual cortex, it induces an increased PCI particularly evident in the theta/alpha band with few or no effect respectively in the gamma and beta band. Importantly in both cortices, the most part of the COIs showing increased PCI, were not accompanied by a concomitant increase in power. These results indicate that in both auditory and visual cortex, cross-modal processing induces a pure phase resetting of the oscillatory activity. During MSI processing we observed, in both cortices, a stronger increase in PCI, in comparison to the intramodal processing, in the theta/alpha band and in the gamma band. Our results confirm the presence of cross-modal information representations at neuronal populations level and conform to a model where the cross-modal input induces phase-locked modulation of the ongoing oscillations. Importantly, our data showed that the way MSI is expressed in power modulations differs between the investigated sensory cortices suggesting the presence of different types of neurophysiological interactions during this process. These results are discussed in the framework of the current literature.

Mestrado em Contabilidade - Auditoria
O presente trabalho debruça-se sobre o estudo do crime de insolvência dolosa numa perspectiva pericial e forense, tendo por escopo, evidenciar as principais dificuldades/obstáculos na investigação deste ilícito. Adoptando uma leitura sulcada entre direito e contabilidade procura-se explicar o surgimento do processo-crime e os instrumentos para detecção e combate deste tipo de fraude e a identificação da documentação relevante para a investigação criminal. Procura-se também, apresentar dados estatísticos, o perfil do prevaricador e o modus operandi referente a este tipo de criminalidade. Relativamente ao trabalho de pesquisa, procedeu-se à identificação e caracterização das instituições técnicas e dos profissionais que podem intervir na investigação criminal como peritos com especial destaque para o Departamento de Perícia Financeira e Contabilística da Polícia Judiciária (PJ) em virtude do trabalho fundamental que desenvolvem no âmbito da criminalidade económico-financeira. Ainda no trabalho de pesquisa, foram realizados inquéritos aos investigadores e peritos da PJ com o intuito de identificar as principais dificuldades/obstáculos na investigação deste ilícito tendo-se socorrido, na análise destes, do software SPSS (Statistical Package for the Social Sciences) onde foi possível, isolar oito dificuldades que evidenciam a relevância da contabilidade na investigação deste crime, o lapso temporal decorrido entre a ocorrência dos factos e a sua investigação, a falta de peritos e a falta de especialização dos magistrados.
The present work studies the crime of fraudulent insolvency in an expert and forensic perspective, with the purpose of evidencing the main difficulties/obstacles in the investigation of this type of felony/crime. Based on legal and accountancy information it tries to explain the appearance of the crime-process and the instruments for detention and combat of this type of fraud as well as the identification of the documentation which is relevant for the criminal investigation. It also presents statistical data, the profile of the felon and the modus operandi of this type of crime. Regarding the research made, the technical institutions and the professionals who can intervene in the criminal investigation such as experts, especially those of the Department of Financial and Accountancy Expertise of the Criminal Police (Polícia Judiciária – PJ) due to the fundamental work they develop in the economicfinancial crime scope, were identified and characterised. Still within the research made, Criminal Police investigators and experts were inquired in order to identify the main difficulties/obstacles in the investigation of this type of crime. The software SPSS (Statistical Package for the Social Sciences) was used to analyse these inquiries and as a result eight difficulties were detected. They indicate the relevance of accountancy in the investigation of these crimes, the time lapse between the occurrence of the facts and their investigation, the lack of experts and the lack of specialized magistrates.

I Sverige begränsas allmänna och publika bolags totala uppdragstid för en revisor genom ett flertal lagbestämmelser samt kontinuerliga revisors- och byrårotationer. Mindre aktiebolag i Sverige hamnar dock ofta utanför dessa bestämmelser, vilket resulterar i att den enskilde revisorn i hög grad behöver utgå ifrån principbaserade bestämmelser vid svåra avvägningar. De principbaserade bestämmelserna har varit föremål för förändring under de senaste åren, eftersom uppdragstiderna oftast är betydligt längre i mindre bolag gentemot stora bolag. Detta skapar ett spelrum som ställer högre krav på att revisorn agerar utefter en moralnivå som passar yrket för att uppfylla den integritet och objektivitet som yrket kräver, samt för att undvika att oberoendeställningen påverkas eller kritiseras av samhället. Syftet med uppsatsen var att kvalitativt utreda hur olika revisorer uppfattar problematiken kring deras oberoendeställning, som är förknippat med uppdragstiden. Genom att identifiera revisorers individuella uppfattningar kring integritet, objektivitet och deras oberoendeställning har det även kunnat att därefter att analysera vad för påverkningar deras etiska perspektiv samt moraliska nivå har, således förklarar denna uppsats hur deras oberoendeställning kan påverkas av en bestämd uppdragstid i mindre bolag. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de revisorer som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral men i slutändan hade de liknande uppfattningar kring detta område.
In Sweden, general and public companies' total assignment time for an auditor is limited through a several of legal provisions and continuous auditors and agency rotations. However, smaller limited companies in Sweden often end up outside these regulations, which results in the individual auditor needs to be largely based on principle-based regulations for difficult trade-offs. The principle-based regulations have been the subject of change in recent years, as assignment times are usually considerably longer in smaller companies towards large companies. This creates a space for maneuver that places higher demands that the auditor acts along a moral level that fits the profession to fulfill the integrity and objectivity to which the profession requires, as well as to avoid the fact that the independence is affected or criticized by society. The purpose of the study was to qualitatively investigate how different auditors perceive the problem of independence, which is associated with the mission time. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral. Men i slutändan hade de liknande uppfattningar kring detta område. By identifying auditors' individual perceptions of integrity, objectivity and their independence has done it possible to analyses what kind of affections their ethical perspective and level of moral has, by other words does this study explains how auditors' independence can getting affected by designed assignment time in smaller companies. The result shows that there are some differences in how auditors look at the problems regarding independence associated to designed assignment time for smaller companies, since the auditors' that were included in this study reasoned based on different ethical perspective and levels of morality. But in the end did they have similar perceptions regarding this area.

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O Sistema de Controle Interno (SCI) do Poder Executivo Federal está previsto na Constituição de 1988. O Ministério da Transparência e Controladoria-Geral da União (CGU) exerce diversas funções, incluindo a de auditoria interna do Poder Executivo Federal e a de órgão central, sendo responsável pelas atividades de orientação normativa e supervisão técnica dos demais integrantes do sistema, incluindo as unidades de auditoria interna dos órgãos e entidades da administração pública federal indireta. A atuação dos integrantes do sistema de forma articulada e coordenada é necessária, tendo em vista a multiplicidade de órgãos, a complexidade das atividades e a escassez de recursos para a execução das ações. Esta pesquisa, de natureza qualitativa, utilizando a abordagem estudo de caso, buscou compreender a estrutura e o funcionamento do Sistema Federal de Controle Interno do Poder Executivo Federal, com base na teoria das relações interorganizacionais. Os resultados do estudo sob a perspectiva de governança de rede e de análise de rede social indicam que o SCI pode ser considerado uma rede complexa, formal, criada com propósitos específicos. Sua estrutura, competências e atividades são normatizadas, dispondo de mecanismos de planejamento, comunicação e avaliação. Contudo, não foram identificados mecanismos de decisão e negociação, nem sistemas de informação de uso comum. Ademais, os mecanismos de comunicação privilegiam a interação formal e a distância. O grau de conectividade da rede como um todo é baixo e não se apresenta uniforme. Além da CGU, as análises revelam outros atores centrais na rede, com destaque para a Associação Nacional dos Integrantes das Auditorias Internas do Ministério da Educação (Fonai).

O presente trabalho busca identificar a definição de sucesso para mulheres que atingiram o topo da carreira, nas principais empresas de auditoria no Brasil e no mundo conhecidas como \'Big Four\', ocupando a posição de sócias nessas empresas. A revisão de literatura apresenta uma revisão sobre os principais estudos de gênero, feminismo e feminismo na contabilidade sob um paradigma pós-estruturalista. A pesquisa foi conduzida por meio de entrevista semi-estruturada com seis sócias das \'Big Four\'. O conteúdo obtido nas entrevistas foi transcrito e para análise foram utilizadas as técnicas de análises de conteúdo e análise de discurso. Buscando relacionar a fala das entrevistadas com os aspectos que mais se destacam na literatura abordada como \'role model\', \'glass ceiling\' e \'work-life-balance\', tendo como suporte os trabalhos de Haynes (2006; 2008; 2012), Hoskinks (2010), e Eagly e Carli (2007). A análise de discurso foi aplicada para identificar a definição de sucesso a partir da fala das profissionais entrevistadas. Como resultado da pesquisa a definição obtida por meio da interpretação das entrevistas com as sócias, foi baseada principalmente na carreira e no resultado do esforço para vencer as etapas profissionais e alcançar o topo. Sucesso para as sócias entrevistadas, é o resultado do esforço, do preparo e da dedicação que elas tiveram para conquistar a posição de sócia numa \'Big Four\'.
This study aims to identify the definition of success for women who have reached the top of the career in the major audit firms in Brazil and in the world known as \'Big Four\', occupying the position of members in these companies. The literature review presents a review of major studies of gender, feminism and feminism in accounting under a post-structuralist paradigm. The research was conducted through semi-structured interviews with six members of the \'Big Four\'. The contents obtained in the interviews was transcribed and analysed, using the techniques of content analysis and discourse analysis. Trying to relate the speech of the interviewees with the aspects that stand out in the literature addressed as \'role model\', \'glass ceiling\' and \'work-life-balance\', supported the work of Haynes (2006; 2008; 2012), Hoskinks (2010) and Eagly and Carli (2007). The discourse analysis was applied to identify the definition of success from the speech of the professionals interviewed. As a result of research the definition obtained by interpretation of the interviews with the members, was based mainly on the career and the result of their effort to win the professional steps and reach the top. Success for members interviewed, is the result of effort, preparation and dedication that they had to acquire to the partner position in a \'Big Four\'.

Purpose

The purpose of this thesis is, firstly, to investigate clients’ perspective toward the Big 4’s financial audit service quality. Secondly, the gaps between clients’ perceptions and expectations of audit service quality provided by the Big 4 audit firms will be studied. Finally, factors influencing clients’ expectations of audit service quality will be categorised.

Method

A combination of qualitative and quantitative approach is used in the form of a web-based self-completion questionnaire. A qualitative approach is used in one section of the questionnaire which is an open-ended question asking about the

clients’ perception toward audit service quality. A quantitative approach is used in the rest of the 2 sections of the questionnaire; firstly, asking the respondents to score the level of perception and expectation of audit service quality; secondly, asking for types of clients’ industries. The respondents are 25 clients who have direct experience with the Big 4 audit firms located in Thailand.

Finding 

Clients strongly expect assurance, reliability, and responsiveness while strongly perceive assurance and reliability of the Big4’s audit service quality. However, it is obvious that clients’ perception of all 5 dimensions is less than those of expectation; assurance, reliability and responsiveness are significantly different at .05 level. Moreover, eight factors from given expectation score are re-categorised in order from the most important issue to the least important as follows; Factor 1: Trust & Confidence, Factor 2: Responsiveness & Accuracy, Factor 3: Knowledge and skills in clients’ industry, Caring and Independence, Factor 4: Understanding of Clients, Factor 5: Timing/Scheduling & Right Service, Factor 6: Physical Facilities, Factor 7: Professional appearance & Professional Procedures, and Factor 8: Information & Communication Channels and Materials.

Conclusion 

In conclusion, the factors that are not satisfied by the clients; assurance, reliability, responsiveness, should be taken account of by the Big 4. Not only the Big 4 operating in Thailand have to be aware of their service quality, the other audit firms both international brands and local brands should also be aware of their service quality in order to satisfy their clients and to avoid damages of the firms and markets from audit failure. Both the audit firms and the clients together can help in audit quality improvement.

Recommendation 

To improve audit service quality, it is not only the Big4 audit firms’ responsibility but also the good cooperation from the clients could be the crucial support, and the ongoing policies are needed because it takes some time to see the consequences. When the quality level of audit service becomes a win-win situation, both audit firms and clients receive mutual benefits. Moreover, the Big 4 are the big actors in the audit industry in Thailand with promptly financial and human resource, they should support non-Big 4 to improve audit service quality. Because it means the overall image of audit service in Thailand would be improve somehow.

Governance, Risk and Compliance (GRC) Information Systems (IS) as an integrated technology has been introduced recently to facilitate the demanding operational and financial environment of the enterprises. The implementation process and the adoption of such systems is considered as a significant parameter influencing the success of operational performance and financial governance and could support the competitive advantage practices within the organisations. However, GRC literature is limited regarding the analysis of the implementation and adoption success. Therefore, there is a need for further research and contribution about these systems and more specifically their implementation process. Consequently, this investigation and analysis can provide an insight of this process by examining the aspects of the implementation, the lifecycle phases followed and the enterprise value drivers in each of these phases. Therefore, a framework was developed for structuring the analysis of this implementation including all these three elements as these were provided by the theoretic background. The empirical context of this research includes three field investigation studies based on the experience of key implementation stakeholder groups as participants. These investigation studies were analysed using thematic techniques following an interpretative qualitative analysis approach. It was proved that organisations have, directly or indirectly, followed specific lifecycle phases when they implement GRC systems as these are also described in the framework. Also they should consider specific aspects about the GRC systems and enterprise value drivers for the different lifecycle phases but also for a holistic approach of the implementation process. Hence new GRC implementation projects can use the phases and the analysis of these elements to facilitate and ease their decision-making and strategic planning before launching the implementation project. The analysis of the GRC implementation proved that a strict GRC environment can be established in the organisations through the successful implementation of a GRC technology. The implementation process of such technologies would require a preparation for the organisational environment in order the implementation project to succeed the GRC goals and the system to be integrated and optimised harmoniously within the enterprise environment. This study provides insight of how this implementation projects could be planned and developed and gives a directive blueprint for preparing organisations hosting such technological initiatives. The results of all field investigation phases, which can be considered as the contributions to theory and practice of this research, can have twofold implications: initially the development of a theoretical framework based on enterprise systems theories, and also an analysis of the GRC implementation process in specific. The framework is designed to structure the analysis of the GRC implementation aspects, the lifecycle phases and the enterprise value drivers of the GRC implementation process. This framework is used for visualising and structuring a specific analysis of the GRC adoption and success, and therefore this analysis can be used by practitioners and researchers to further evaluate and analyse this process. Furthermore, organisations can use this analysis for decision-making processes; as this analysis can provide a primary view for the implementation projects.

PAULA, Joelise Collyer Teixeira de. O processo de institucionalização da atividade de auditoria da Controladoria Geral do município de Fortaleza: uma análise sob a perspectiva da teoria institucional. 2006. 211 f. Dissertação (mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária, Contabilidade e Secretariado, Fortaleza-CE, 2006.
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In the public sector the transparency in the management of the public money is a growing aspiration of population. People are more conscious of their rights and their obligations and this makes the public power to create legal mechanisms of adjustment that discipline the administrative acts of the government, forcing it to behave in a more rational and transparent manner. Aligned to this scenario the controlling joined in the public organs to coordinate the efforts along with the managers to reach an optimized global result, to make them more effectively capable to grant the legality, impersonality, morality, publicity and efficiency, constitutional principles enumerated in article 37 of the Federal Constitution from 1988, with the new composing given by Constitutional Joint nº 19 from June 04, 1998, known as the Administrative Reform of the Joint of 1998. This necessity of a new benchmark to guide the management of the public institutions was intensified with the “Lei de Responsabilidade Fiscal”, LRF/2000. In this new paradigm of public management the “Prefeitura Municipal de Fortaleza” – PMF, instituted through the Law nº 8.608, from December 21, 2001, the “Controladoria Geral do Municipio” (CGM). Parallel to the creation of this new organ many questions referent to the operations of the CGM, that lack investigation, can be answered at the light of an institutional theory, an approach that lacks empirical studies. This work has as a general objective to analyze the roll of institutionalization process of CGM in the auditing activities realized in the ambit of PMF. The theoretical referential developed is divided in two parts, the Controller in the context of the New Economy and the Institutional Approach. The research can be defined, due to the finality, as exploratory and descriptive, and as the tactics, as bibliographic and as field research, been realized by studies of cases, making use of the techniques of interviews with the authors involved in the process of institutionalization of CGM and questionnaires with the auditors of CGM and managers of others municipal organs of Fortaleza, in the period from January to June of 2006. About the nature of the data, the research is configured as qualitative. The results of the research show that the process of institutionalization of the auditing activity of CGM is occurring in a slow and gradual manner, inserted in an uncertain environment, creating many doubts on its users, facing many difficulties in the internal and external ambits.
No setor público, a transparência dos gastos é cada vez mais exigida pela população. O povo está mais consciente dos seus direitos e de suas obrigações e isto leva o poder público a criar mecanismos legais de ajuste que disciplinem os atos administrativos do governo, forçando-o a agir de maneira racional e transparente. Alinhada a este cenário, a controladoria ingressou nos órgãos públicos de maneira a coordenar os esforços junto aos gestores para a consecução de um resultado global otimizado, de modo a tornar as instituições efetivamente capazes de garantir a legalidade, impessoalidade, moralidade, publicidade e eficiência, princípios constitucionais enumerados no artigo 37 da Constituição Federal de 1988, com a nova redação dada pela Emenda Constitucional nº. 19 de 04 de junho de 1998, conhecida como a Emenda da Reforma Administrativa de 1998. Esta necessidade de um novo marco de referência para orientar a gestão das instituições públicas foi intensificada com a Lei de Responsabilidade Fiscal, LRF/2000. Neste novo paradigma de gestão pública, a Prefeitura Municipal de Fortaleza - PMF, instituiu através da Lei nº. 8.608, de 26 de dezembro de 2001, a Controladoria Geral do Município (CGM). Paralela à criação deste novo órgão, muitas indagações surgiram referentes à sua atuação e que carecem de investigação, podendo ser analisadas e respondidas à luz da teoria institucional, uma abordagem ainda carente de estudos empíricos. Este trabalho tem como o objetivo geral: analisar o papel da CGM no processo de institucionalização das atividades de auditoria realizadas no âmbito da PMF. O referencial teórico desenvolvido subdivide-se em duas partes, a Abordagem Institucional e a Controladoria no Contexto da Nova Economia. A pesquisa pode ser definida, quanto aos fins, como exploratória e descritiva e, quanto aos meios, como bibliográfica e de campo, sendo realizada por meio do estudo de caso, sendo realizado entrevistas com atores envolvidos no processo de institucionalização da CGM e questionários com os auditores da CGM e gestores de outros órgãos municipais de Fortaleza, no período de janeiro a junho de 2006. Quanto à natureza dos dados, a pesquisa configura-se como qualitativa. Os resultados da pesquisa mostram que o processo de institucionalização da atividade de auditoria da CGM vem ocorrendo de forma lenta e gradual, inserida num ambiente incerto, gerando dúvidas aos seus usuários, tendo que enfrentar muitas dificuldades no âmbito interno e externo.

The audit expectation gap is an interesting and widely researched phenomenon. This study seeks to explore the roles and responsibilities of auditors from the views of auditors and users of financial information. In this study, semi-structured interviews with auditors and users of financial information are conducted. The interviews were mainly analyzed from the perspectives of knowledge, performance, and evolution gaps. Different expectations of the auditor’s roles and responsibilities can lead to the auditing profession being criticized despite auditor’s performing in accordance with existing auditing standards. When the auditing profession is criticized, it leads to reduced confidence in the work that auditors perform. The confidence of society is essential to the auditing profession. If there is little or no confidence in the auditing profession, then the audit itself is of little or no value, which can have severe consequences for financial markets and the global economy. The results of this study indicate that most auditors and users of financial information do not perceive that there is a need to communicate the auditor’s roles and responsibilities to the public, or that there is only a limited need to do so. Communicating about roles and responsibilities to the client is mentioned as being the most important. However, due to the limited sample in this study, there is an opportunity to pursue additional research about auditors’ and users’ perceptions of the importance of the audit expectation gap.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
This study aims at investigating the universal context in which the Subject in Musical Perception is inserted and at the same time to understand what are the prospects which could predominantly disrupt your didactic project, as well as to identify not only problems but also alternatives to handle these. Through collaboration with our colleagues working in this area and also the students who take the course, it was possible to observe relevant aspects related to the structure, pedagogy and conceptual issues. In obtaining this data, we used quantitative research, through interviews with two segments, namely teachers and students of the Bachelor, and that brought transparency and clarification to this data. The results are presented along with the testimonials and some tables easy to understand, accompanied by the research‟s personal considerations and reflections. Initially a bibliographic review was done, in order to understand the context through which covers the discipline, as well as meets the academic studies that deal with the issue, allowing therefore understanding the problems, complaints and proposals submitted by other authors. Sorting the statements, brought educational and enlightening contributions to the discipline.
Este trabalho teve como objetivo investigar o universo contextual no qual a Disciplina Percepção Musical está inserida e estruturada, ao mesmo tempo compreender quais são as perspectivas predominantes que têm embasado o seu planejamento didático, bem como, identificar não somente os seus problemas, como também alternativas para o enfrentamento desses problemas. Por meio da colaboração dos colegas atuantes na área e também dos alunos que cursam a Disciplina, foi possível observar aspectos relevantes ligados à estrutura, à pedagogia e às questões conceituais. Na obtenção desses dados, foi utilizada a pesquisa quantitativa, através de questionários aplicados aos dois segmentos, ou seja, professores e alunos do Bacharelado, o que trouxe transparência e elucidação a esses dados. Os resultados são apresentados juntamente com os depoimentos, algumas tabelas de fácil compreensão, acompanhadas de considerações e reflexões pessoais do pesquisador. De início, foi feita uma revisão bibliográfica, com o objetivo de compreender o meio contextual que abriga a Disciplina, assim como conhecer os trabalhos acadêmicos que versam sobre o assunto, o que possibilitou, conseqüentemente, conhecer os problemas, as queixas e as propostas apresentadas pelos autores. Os depoimentos obtidos, não só confirmaram tais problemas, como também, trouxeram contributos didáticos e esclarecedores para a Disciplina.

Tidigare studier har diskuterat att många små och medelstora företag sett revisorn och revideringen som en kostsam tjänst som ger lite värde. I och med avskaffandet av revisionsplikten år 2010 bestämde sig många små företag att avskaffa sina revisorer som en konsekvens av deras kostsamma tjänster. Därför läggs det idag större vikt på revisionsvärdet och mervärdet. Studiens syfte är att förstå hur revisionsvärde skapas från ett klientperspektiv. Tanken är att fem olika perspektiv som kopplas ihop med bland annat agentteorin och professionsteorin ska öka förståelsen för hur revisionsvärde skapas. Utifrån de fem olika perspektiven har studiens modell skapats. Det empiriska materialet består av tio semistrukturerade intervjuer som genomförts av småföretagare i olika branscher. Resultatet av studien visar att revisionsvärde och mervärde skapas från alla fem perspektiv, vilket stämmer överens med tidigare studier. Dock upptäcktes ett värde från ett sjätte perspektiv som studien inte fångar. Det sjätte perspektivet är revisionsbyråer. Slutsatsen är att revisionsvärdet skapas utifrån revisorn, revisionen, revisionsrådgivningen, den fristående rådgivningen, revisor-klient-relationen och revisionsbyråer.

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This dissertation is an analysis of how is happening in practice, the control of relations between the public sector and civil society organisations (NGOs) after the establishment of the legal framework of the third sector at the end of the decade of 90. This analysis focuses on the prospects of two organisations of the Brazilian government: Tribunal de Contas da União (TCU) and Tribunal de Contas do Estado do Rio de Janeiro (TCE-RJ). This study addresses the problem from the description of the historical context in relation to recent changes in the role of the state and public management. We proceed a review of the literature on the new models of public management, detailing the relevant aspects. It was also, briefly, as Brazil is facing these changes, the new legal framework of the third sector and the question of control of the relationship between state and civil society organizations. To evaluate the situation on the control of NGOs is held, initially, a survey of information collected in several audits conducted by TCU and TEC-RJ, as well as interviews with representatives of these organisations to achieve the main issues involving the control of transfers of public resources for these entities in the third sector. The analysis of results suggests that the control of the results expected in the new legal framework of the third sector is not consolidated in practice, and even in relation to traditional bureaucratic control there remain significant gaps that put at risk the correct application of public funds earmarked for NGOs.
Esta dissertação faz uma análise sobre como vem ocorrendo, na prática, o controle das relações entre o poder público e as organizações da sociedade civil (ONGs) após o estabelecimento do marco legal do terceiro setor no final da década de 90. Esta análise se concentra nas perspectivas de dois órgãos de controle externo da administração pública brasileira: o Tribunal de Contas da União (TCU) e o Tribunal de Contas do Estado do Rio de Janeiro (TCE-RJ). Este estudo aborda o problema partindo da descrição do contexto histórico recente em relação às mudanças no papel do Estado e na gestão pública. Para embasar a análise procede-se a uma revisão da literatura sobre os novos modelos de gestão pública, conceituando-os e detalhando aspectos relevantes. Aborda-se também, resumidamente, como o Brasil se situa diante destas mudanças, o novo marco legal do terceiro setor e a questão do controle da relação entre o Estado e as organizações da sociedade civil. Com o objetivo de avaliar a situação do controle das ONGs, realiza-se, inicialmente, um levantamento das informações colhidas em diversas auditorias realizadas pelo TCU e TCE-RJ, além de entrevistas com representantes destes órgãos para se obter as principais questões que envolvem o controle das transferências de recursos públicos para estas entidades do terceiro setor. A análise dos resultados leva a crer que o controle de resultados previsto no novo marco legal do terceiro setor não se consolidou na prática, e mesmo em relação ao tradicional controle burocrático ainda persistem falhas significantes que colocam em risco a correta aplicação dos recursos públicos destinados às ONGs.

Bakgrund: Revisionsplikten för små aktiebolag avskaffades i november 2010 i syfte attminska kostnader och förenkla administrationen för företagare. År 2017 fanns det cirka435 000 svenska aktiebolag som hade möjlighet att välja bort revision, varav enbart 85000 valde att bli reviderade. Inom området finns det mycket studier och därför anser vi attdet är intressant att studera vilka motiv som ligger till grund för valet av revision utifråntvå nya perspektiv. Syfte: Syftet med denna uppsats är att förklara valet av revision i aktiebolag utanrevisionsplikt utifrån ett perspektiv av motivkretsar där flera motiv samvarierar tillbeslutet av valet och utifrån ett dynamiskt perspektiv, i form av kedjor, som förklararbytet. Metod: Metoden är en tvärsnittsstudie som bygger på deduktiv ansats men med ettinduktivt inslag. Utifrån befintlig forskning och tidigare studier hittas olika motiv till attha eller inte ha revision, vilket är studiens deduktiva del. Eftersom varken motivkretsareller situationer som förklara bytet inte finns i befintlig teori eller forskning kan dessa intededuceras genom hypoteser och därav kommer de induceras. Slutsats: Studien finner indikation på att det går att finna motivkretsar där olika motivkan samvariera och att det kan finnas flera olika samtidiga motiv som ligger till grund förvalet av revision. Vidare finner även studien att ett byte av revision är något som sällansker, vilket kan ha sin förklaring i fenomenet stigberoende då bolag tenderar att sitta fast isitt initiala beslut.
Background: The audit obligation for small limited companies was abolished inNovember 2010 in order to reduce costs and simplify administration for entrepreneurs. In2017, there were approximately 435,000 Swedish limited companies that had theopportunity to opt out of auditing, of which only 85,000 chose to be audited. There are alot of studies in the area and therefore we consider it interesting to study the motives thatform the basis for the choice of audit from two new perspectives. Purpose: The purpose of this thesis is to explain the choice of audit in limited companieswithout audit obligation from a perspective of motive circles where several motivescovariate to the decision of the election and from a dynamic perspective, in the form ofchains, which explains the change. Method: The method is a cross-sectional study based on a deductive approach but withan inductive element. Based on existing research and previous studies, various motivesare found for having or not having an audit, which is the deductive part of the study. Sinceneither motive circles nor situations that explain the change do not exist in existing theoryor research, these can not be deduced by hypotheses and hence they will be induced. Conclusion: The study finds an indication that it is possible to find motive circles wheredifferent motives can covariate and that there may be several different simultaneousmotives that form the basis for the choice of revision. Furthermore, the study also findsthat a change of audit is something that rarely happens, which may have its explanation inthe phenomenon of step dependence as companies tend to be stuck in their initialdecision.

A auditoria de sistema de gestão da qualidade figura, sem dúvida dentre as mais importantes soluções encontradas pelas organizações para a melhoria do seu desempenho e o aumento de sua competitividade e sustentabilidade no mercado. Perante este cenário, esta dissertação analisa o processo de auditoria de certificação de sistema de gestão da qualidade, na perspectiva das organizações certificadas, de modo a contribuir com a identificação de oportunidades de melhoria. Esta pesquisa foi limitada às indústrias do setor aeroespacial brasileiro. Inicialmente foi realizada uma pesquisa bibliográfica para identificar os principais fatores que afetam o processo da auditoria de certificação de sistema de gestão da qualidade conforme a NBR 15100. Posteriormente foi realizado um questionário com as quarenta e seis organizações certificadas, a fim de se apontar novos fatores ou confirmar os já encontrados na literatura. É importante ressaltar que dezoito fatores foram identificados. Destes, apenas dois eram novos, enquanto os outros dezesseis são de alguma forma, mencionados na literatura. O próximo passo foi a apresentação do conjunto destes fatores para as mesmas organizações sendo solicitado que as mesmas realizassem a classificação dos fatores conforme sua importância. Desta forma, foi possível obter a ordenação dos fatores conforme a sua importância. Vale ressaltar que esta classificação levou em consideração as experiências e habilidades das pessoas entrevistadas na execução das tarefas relacionadas com o processo de certificação. Esta pesquisa foi realizada no período de Janeiro a Outubro de 2011.
The quality management system assessment is one of the most important ways figured out by organizations for performance improvement and increasing competitiveness and sustainability in the market. According to this scenario, this dissertation analyses the management system assessment, from the point of view of the certified organizations in order to find out improvement opportunities. This research was limited to industries of the Brazilian aerospace sector. Very first, a bibliographical research was carried out in order to identify important factors that affect the process of certification according to NBR 15100. Afterwards a survey was conducted among forty five certified organizations in order to point out new factors or to confirm those found in literature. It is important to say that eighteen factors were identified. From these, only two were new, while the other sixteen are, some sort, mentioned in literature. The following steps was the submission, of this set of factors, to the same organizations and ask them to sort these factors according to their importance. Then, it was possible to get the factors ordered according to their importance. Of course, this classification took into account the experience and skills on tasks related to certification process of interviewed people. This research was carried out from January 2011 to October 2011.

Revisorns fokus har flyttats från att fokusera på granskningen till att skapa mervärde för klienten. Det flyttade fokuset har lett till att revisorn arbetar på en konkurrensutsatt marknad och har ett intresse av att vara finansiellt framgångsrik.     Syftet med studien är att förklara hur mervärdet av revisorn påverkar klientens uppfattade relationstyp med revisorn. Studien kan tänkas bidra med en bättre förståelse över hur mervärdet påverkar relationstypen, vilken har delats in i professionell relation, personliga bekanta och vänskap. Med hjälp av tidigare forskning kring mervärde samt relevanta relationsteorier har en modell utvecklats. Modellen har sedan testats empiriskt genom en enkätundersökning.     Studiens resultat visar att mervärde har en positiv påverkan på samtliga tre relationstyper. Då resultatet visat att mervärdet påverkar i vilken utsträckning revisorn och klienten har en vänskapsrelation är revisorns oberoende en viktig aspekt att ta i beaktning.     Studien kan bidra med information kring vilka mervärden en klient kan förvänta sig få av sin revisor. Då studiens syfte inte blivit beprövat tidigare bidrar studien till såväl revisions- som relationslitteratur och då resultatet inte kan generaliseras är det därmed relevant att studera i framtida forskning.
The auditor's focus has shifted from focusing on the audit to create added value for the client. The shifted focus has led the auditor to work in a competitive market and has an interest in being financially successful.   The purpose of the study is to explain how the added value of the auditor affects the client's perceived relationship with the auditor. The study may contribute to a better understanding of how the added value affects the relationship, which has been divided into professional relationships, personal acquaintances and friendships. In accordance with previous research on added value and relevant relationship theories the model of the study has been developed. The model is then tested empirically through the use of a survey.   The results of the study show that added value has a positive impact on the three types of relations. As the result shows that the added value affects the extent to which the accountant and the client perceive their relationship as friendship, the auditor's independence is an important aspect to take into account.   The study can provide information about the added value a client can expect from his accountant. Since the purpose of this study has not been tested earlier, the study contributes to both audit and relational literature, and as our results can not be generalized it is therefore of relevance to study in future research.

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This study reports a managerial view on developing the assessment processing of children and primary education in the municipality of Paraíba, from the perspective of States Court Account. The main objective was to check if the Court is examining correctly in results aspects of the process in educational programs in development of the study. It was found that the Court only observes two indicators: a) The percentage of tax proceeds transferred and invested in maintenance and development teaching; b) The percentage of resources from National Development Fund of Basic Education (FUNDEB) invested in teacher s remuneration. It was noticeable that these indicators were insufficient for supplying a general insight of the results of the educational system. That is why it was proposed to introduce six new indicators for complementing the assessment of performance measures currently used by the Court. These new indicators supply a view of the results to the community. It was observed that the Court already had a method for the analysis of this information It is Paraiba s System Indicators of Development from Public Expenditure (IDGPB). With the adoption of these new methods, the analysis carried out by Court overtook the financial aspects and passed to another area, such as: school infrastructure, teaching performance, school quality and access to education. This subject is essential for adapting the Court system controls to a new model in which focus passes from bureaucratic and formal to resolution and management. Besides the growth of analysis supplies to society a real diagnosis from the situation of the child and primary education in municipality of Paraíba State and assists managers in decision-making.
Este trabalho apresenta uma visão gerencial de como se desenvolve o processo de avaliação da educação infantil e ensino fundamental nos municípios paraibanos sob a ótica do Tribunal de Contas do Estado da Paraíba. O objetivo principal foi verificar se o Tribunal está fiscalizando aspectos de resultados previstos na legislação educacional. No desenvolvimento do estudo, observou-se que o Tribunal apenas gerencia dois critérios/indicadores, quais sejam: percentual da receita de impostos mais transferências investido na manutenção e desenvolvimento do ensino e; percentual de recursos do FUNDEB investido na remuneração do magistério. Constatou-se que esses dois indicadores são insuficientes para fornecer uma visão adequada dos resultados do sistema educacional. Por isso, foi proposta a utilização de seis novos indicadores para complementar a avaliação de desempenho procedida pelo Tribunal. Esses novos indicadores fornecem uma visão dos resultados das políticas públicas. Verificou-se, também, que o Tribunal já dispõe de uma ferramenta tecnológica para análise desses indicadores. Trata-se do sistema de Indicadores de Desempenho dos Gastos Públicos em Educação Básica na Paraíba (IDGPB). Com a adoção desses novos indicadores, a análise efetuada pelo Tribunal ultrapassa o aspecto financeiro e passa a abranger outras dimensões, como infraestrutura escolar, docentes, rendimento, qualidade escolar, matrícula e acesso à educação. Esta ampliação das dimensões de análise é imprescindível para adequação do sistema de controle exercido pelo Tribunal de Contas ao novo modelo de gestão, cujo foco passa de burocrático e formal para resultados e gerencial. Além disso, a ampliação da análise fornece à sociedade um diagnóstico mais real da situação do ensino infantil e fundamental nos municípios paraibanos e auxilia os gestores no processo decisório.

L'étude de ce que l'on nomme « rhétorique musicale » nous semble pouvoir offrir un éclairage spécifique sur la question de la musique et des émotions. En effet, les deux champs de réflexion en philosophie de la musique dont il est question font l'objet d'un intérêt qui se manifeste au cours de ces dernières années. Aussi, nous considérons que la rhétorique musicale et le phénomène particulier de la poétique musicale germanique sont de nature à structurer une telle étude, tant par les choix qu'ils présupposent (comme le fait que les émotions y sont un moyen destiné à produire un effet) que par ceux qu'ils délaissent. Notre recherche suivra les trois principales étapes suivantes : (a) une étude des aspects de la question antérieurs à la musica poetica (dans la Grèce antique, dans la liturgie luthérienne, dans la théorie musicale italienne) ; (b) un examen détaillé du thème des passions dans les traités de l’Allemagne baroque ; (c) un parcours concernant l’évolution de la question jusqu’aux débats actuels
Studying “musical rhetoric” seems likely to bring some specific light about the topic of music and emotions. Both fields of research in philosophy of music involved arouse an interest, especially last years. Therefore, we regard musical rhetoric and the distinctive phenomenon of German musical poetics as able to structure such a studying, through choices they suppose (for example, the fact that emotions are means for have an effect) and choices they leave. Our investigation includes the three main following parts: (a) some study about facets of the subject prior to musica poetica (in Ancient Greece, in Lutheran liturgy, in Italian theory of music); (b) some detailed examination about the topic of passions in German baroque treatises; (c) a review regarding evolution of the subject up to current discusses

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The present study examines and evaluates public policies that promote transparency and the disclosure of data on web portals. The focus of the analysis is on state-owned enterprises listed on the Brazilian Stock Exchange (BM&FBOVESPA).These enterprises are evaluated in conformity with obligations imposed upon them by the aforementioned policies, as well as the Court of Auditors, the Ministry of Transparency, the Ministry of Planning, State Legislative Assemblies, and the national Congress. Propositions are then made for improvements in structure and organization of transparency policies, for the benefit of investors and society.
O presente trabalho se propõe a discutir as políticas públicas promovidas pelos órgãos governamentais no tocante à transparência da divulgação de dados em portais de internet. O foco de análise são as sociedades de economia mista federais listadas em bolsa, que serão observadas na perspectiva das diversas normas produzidas em relação ao tema, expedidas pelo Tribunal de Contas da União, Ministério da Transparência (Controladoria-Geral da União), Ministério do Planejamento, Assembleias Legislativas Estaduais e Congresso Nacional. Ainda são feitas avaliações de alguns websites em cotejo com as normas vigentes, bem como proposições de melhorias na concepção de uma política de transparência mais estruturada, em benefício dos investidores e da sociedade.

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This work provides great contribution to the documental study of the Work Safety courses offered by CEFETs in Brazil, under the perspective of safety management and occupational health, using as a referential the specification OHSAS 18001 (BSI, 1999), as well as directions provided by OIT (ILO, 2001). The theoretical research compares technical and managing competences of the projects of Work Safety courses at CEFETs with the international legislation mentioned above. For field research, questionnaires containing open and close questions were answered by teachers and students aiming at identifying the importance of technical and managing competences for the formation of Work Safety technicians, besides trying to identify which level of minimal formal knowledge should be required to perform managing activities in the area of Work Safety Management Systems and Occupational Health (SGSSO, in Portuguese). The results of the theoretical research point out differences between the projects of the Work Safety technical courses at CEFETs under the perspective of SGSSO. The field research shows that students and teachers opinions converge about most technical and managing competences. In relation to academic formation, the research suggests divergences to the criterion stated by the norm ISO 19011(ABNT, 2002)
Esta tese contribui para o estudo documental dos projetos dos cursos de forma??o de t?cnicos de seguran?a do trabalho nos CEFETs do Brasil sob a ?tica da gest?o da seguran?a e sa?de ocupacional utilizando como referencial a especifica??o OHSAS 18001 (BSI, 1999) e diretrizes da OIT (ILO, 2001).A pesquisa te?rica compara as compet?ncias t?cnicas e gerenciais dos projetos dos cursos t?cnicos de seguran?a do trabalho dos CEFETs com a legisla??o internacional acima citada. Para a pesquisa de campo, foi aplicada uma enquete com quest?es fechadas com professores e alunos com a finalidade de identificar a import?ncia das compet?ncias t?cnicas e gerenciais para a forma??o dos t?cnicos de seguran?a do trabalho e tamb?m para identificar o n?vel de escolaridade m?nima para exercer atividades gerenciais na ?rea de Sistemas de Gest?o de Seguran?a e Sa?de Ocupacional (SGSSO). Os resultados da pesquisa te?rica apontam diferen?as entre os projetos dos cursos t?cnico de seguran?a do trabalho dos CEFETs sob a ?tica do SGSSO. A pesquisa de campo aponta que a vis?o de alunos e professores s?o convergentes na maioria das compet?ncias t?cnicas e gerenciais; quanto a forma??o acad?mica, a pesquisa sugere diverg?ncias ao crit?rio da norma ISO 19011(ABNT, 2002)