Tesis sobre el tema "Management audit"
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Krauß, Patrick [Verfasser], Henning [Akademischer Betreuer] Zülch y Torsten [Akademischer Betreuer] Wulf. "Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality / Patrick Krauß. Gutachter: Henning Zülch ; Torsten Wulf. Betreuer: Henning Zülch". Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://d-nb.info/1056877294/34.
Texto completoSchönberger, Martin W. [Verfasser]. "Three essays on the role of non-audit services for audit pricing and audit quality / Martin W. Schönberger". Ulm : Universität Ulm, 2019. http://d-nb.info/1179226208/34.
Texto completoSchönberger, Martin Wolfgang [Verfasser]. "Three essays on the role of non-audit services for audit pricing and audit quality / Martin W. Schönberger". Ulm : Universität Ulm, 2019. http://d-nb.info/1179226208/34.
Texto completoFafatas, Stephan A. "Auditor risk management following audit failure". Diss., Connect to online resource, 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3239393.
Texto completoMoon, Ho Seung. "A model of accountability and performance audit by Supreme Audit Institutions". Thesis, Birmingham City University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367472.
Texto completoWang, Xinhan. "Earnings management, audit opinion and auditor location /". access full-text, 2005. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis-r.pl?mphil-ac-b19885763f.pdf.
Texto completo"Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)
Koláčková, Ivana. "Recertifikační audit integrovaného systému řízení". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223107.
Texto completoMarsh, Stuart. "Auditor and client commitment to audit preparation in a quality audit process". Thesis, University of Central Lancashire, 2018. http://clok.uclan.ac.uk/23767/.
Texto completoHeß, Benjamin [Verfasser]. "Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements / Benjamin Heß". Konstanz : Bibliothek der Universität Konstanz, 2014. http://d-nb.info/1054602573/34.
Texto completoMaslíková, Dominika. "Audit řízení rizik v systému managementu". Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-254229.
Texto completo唐詠賢 y Wing-yin Viola Tong. "The role of environmental audit in environmental management". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31252965.
Texto completoPimonenko, T. V. "Foreign experience of ecological management and audit adaptation". Thesis, Вид-во СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/8263.
Texto completoДядечко, Алла Миколаївна, Алла Николаевна Дядечко, Alla Mykolaivna Diadechko, Тетяна Володимирівна Пімоненко, Татьяна Владимировна Пимоненко y Tetiana Volodymyrivna Pimonenko. "Foreign experience of ecological management and audit adaptation". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/13437.
Texto completoAliba, Beatrice. "Knowledge management in research organisations : a knowledge audit". Master's thesis, University of Cape Town, 2008. http://hdl.handle.net/11427/14703.
Texto completoThis dissertation focuses on a knowledge audit that was conducted in a research organisation (PLAAS) at the University of the Western Cape in Cape Town, South Africa. A knowledge and information audit provides a framework that examines the ways in which an organisation handles and leverages its knowledge and information assets. The audit examines ways an organisation creates, generates, disseminates, stores and shares its knowledge and information resources. In the process, the gaps, sinks, and duplications are revealed; providing useful information that can support decision making and knowledge management initiatives to enhance organisational productivity and effectiveness. This relates specifically to developing relevant information and knowledge strategies, to understanding an organisation's knowledge and information needs and aligning these with the right tools that will facilitate efficiency in an organisation's core engagements. This knowledge and information audit was exploratory in nature and sought to understand the current information and knowledge environment of the organisation. It was anticipated that the results would augment and feed into the current reflections of the organisation on how to leverage its knowledge and information assets and improve efficiency and remain competitive in the market place. The audit was carried out at PLAAS, a research unit that produces considerable research output based on the empirical studies that the staff conducts. The organisation, in addition, is actively involved in forums that debate and engage with various players in the land and agrarian sector in South Africa. These engagements are at a level where they influence policy matters related to land and agrarian matters in the new South Africa. This audit sought to examine what information and knowledge supports core engagements of the staff, what information and knowledge they use, where they find it and in the process establish the gaps, and challenges staff face as they carry out their core research duties. The audit adopted a qualitative approach to research, where interviews were the primary source of data collection. An interview guide was developed to facilitate the data collection and twelve (12) interviews were conducted. The themes, recurring items, and unique views that emerged guided the analysis. Recommendations to improve the current knowledge and information environment took the form of a 'Road Map for Knowledge Management' that the organisation can adopt to enhance the current operating system. The knowledge and information audit showed that the organisation is very knowledge-oriented and extensively engaged in knowledge work even though this is not explicitly referred to as 'Knowledge Management'. Many shortcomings were identified with regard to the knowledge and information system that is currently in place and these specifically relate to: the organisational structure, organisational memory, organisational technology infrastructure, infrastructure, knowledge sharing activities, and the organisational culture. The results suggested that the organisation needs to strengthen aspects in these areas in order to remain efficient and support the staff in their daily work activities. The outcomes further suggest that knowledge audit methodologies (as an area of knowledge management) need to develop and be standardized and that more research needs to be conducted in this field of knowledge management.
Tong, Wing-yin Viola. "The role of environmental audit in environmental management /". [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13918369.
Texto completoLiu, Tak Wing. "An audit model for intellectual property management excellence /". access full-text access abstract and table of contents, 2009. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis.pl?engd-meem-b23750923f.pdf.
Texto completo"Submitted to Department of Manufacturing Engineering and Engineering Management in partial fulfillment of the requirements for the degree of Engineering Doctorate." Includes bibliographical references (leaves 319-354)
Kefer, Daniel. "Identity management". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2009. http://www.nusl.cz/ntk/nusl-218170.
Texto completoStříteský, Marek. "Audit řízení lidských zdrojů". Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-76988.
Texto completoSedláčková, Jana. "Interní audit". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241537.
Texto completoShan, Zilu. "Trois Essais en Audit". Thesis, Jouy-en Josas, HEC, 2020. http://www.theses.fr/2020EHEC0006.
Texto completoThis dissertation consists of three chapters in the field of audit research. The first chapter, joint with Francois Larmande, analyzes a model in which audit quality - above a given threshold - decreases accounting quality because of the substitution between accounting and real earnings management. The second chapter presents the joint work with Cedric Lesage, exploring the earnings management behavior of managers facing higher auditor’s expertise. The third chapter investigates how audit regulation affects managers’ disclosing and earnings management behaviors
Staisch, Ingrid. "A brand audit on the L'Oreal brand". Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/815.
Texto completoENGLISH ABSTRACT: The main question addressed in this research study is ‘How can L’Oréal improve upon their current brand image and subsequent brand positioning amongst Stellenbosch students as their target audience’. It was therefore considered necessary for the author of this research project to effectively be able to uncover the current health of the L’Oréal brand. A brand audit was therefore performed on the corporate L’Oréal brand. Brand audits are qualitative snapshots of the current position of the brand in terms of the current perceptions of the target audience and it is important to perform them on a regular basis as target audiences may evolve over time. Through performing a brand audit, the manufacturers / marketers of the brand in question will gain a better understanding of the current problems, desires and needs of the target audience in question. The information obtained from such an audit is valuable for the organization / brand as it allows them to determine whether a costly and time-consuming process such as a brand repositioning is necessary, as well as providing valuable market research which can lead to a viable and sustainable brand strategy. In order to uncover the health of the brand and determine the perceptions, attitudes and behaviour of the target audience, a deductive approach to this study was employed. A paperbased questionnaire regarding the corporate / product L’Oréal brand was designed by the author and distributed to 444 students located on central campus at the University of Stellenbosch. A statistical significance level of five percent (α = 0.05) was employed when the information collected from the questionnaires was subjected to a series of statistical tests. Six main brand characteristics were investigated during the analysis of the survey data. These include brand awareness, attitude towards the corporate brand, attitude towards the products, level of desire for the brand, behavioural tendencies, and the value proposition. The results from the survey indicated that an overwhelming majority of respondents were familiar with the brand, and also that a large percentage of them had also used L’Oréal products. Along similar lines, the perceptions / attitudes with regards to the corporate and product brand were very, or fairly favourable amongst the respondents. There was a consistent trend amongst ethnic groups, with the white ethnic group being the most familiar with the brand, having the most favourable attitude with regards to the brand and products, and displaying the most positive usage behaviour with regards to the products. The opposite trend was observed for the black ethnic group. It was also determined that as the attitude with regards to the corporate brand increases so too does that of the product brand. This is a favourable situation for L’Oréal as efforts to build corporate brand identity can translate into strong, favourable and unique product associations. In terms of the benefits being sought, the majority of respondents ranked functional and emotional benefits as most important when using personal care products. The author was able to extract from the survey the fact that the black ethnic group had the least awareness and least favourable attitude, perception and behaviour with regards to the corporate and product brand in question. If L’Oréal is able to enhance the brand imagery amongst this target audience, they will surely build a positive brand equity as well as an additional income stream. In addition to this, the author was also able to identify that the emotional bond to the L’Oréal brand was not as strong as it could be. The respondents indicated that their level of desire for the brand was not on par with their expected / anticipated needs and that a personal care brand should fulfil more of these needs.
AFRIKAANSE OPSOMMING: Die hoofonderwerp van hierdie stuk navorsing is: “Hoe kan L’Oréal hulle huidige beeld en dus ook hulle handelsmerk posisionering tussen Stellenbosch studente as hulle teikenmark verbeter?” Dit is dus as nodig beskou dat die navorser ondersoek moet instel na die huidige gesondheid van die L’Oréal handelsmerk. ‘n Handelsmerk-oudit is dus op die korporatiewe L’Oréal handelsmerk uitgevoer. Handelsmerk-ouditte is kwalitatiewe “foto’s” van die huidige posisie van die handelsmerk in terme van die huidige persepsies van die teikenmark en dit is belangrik dat hulle op ‘n gereelde basis uitgevoer moet word want teikenmarkte evalueer oor ‘n tydperk. ‘n Handelsmerk-oudit kan daartoe lei dat die bemarkers van die handelsmerk ‘n beter begrip sal hê van die probleme, begeertes en behoeftes van hulle teikenmark. Die inligting wat deur die oudit verkry word is vir die organisasie / handelsmerk waardevol want hulle kan daaruit vasstel of ‘n duur en tydrowende proses soos handelsmerk re-posisionering nodig is, en ook kan dien as marknavorsing wat kan lei tot ‘n lewensvatbare en volhoudbare handelsmerkstategie. Om die gesondheid van die handelsmerk asook die persepsies, houdings en gedrag van die teikenmerk vas te stel, is ‘n deduktiewe benadering tot hierdie studie gevolg. ‘n Vraelys oor die korporatiewe / produk L’Oréal handelsmerk is deur die navorser opgestel en onder 444 studente op die sentrale kampus van die Universiteit Stellenbosch versprei. ‘n Statisties sinvolle vlak van vyf persent (α = 0.05) is gebruik toe die versamelde inligting van die vraelyste aan ‘n reeks statistiese toetse onderwerp is. Ses hoof handelsteken kenmerke is tydens die ontleding van die opname-data ondersoek. Dit sluit in merkbewustheid, houding teenoor die korporatiewe handelsmerk, houding teenoor die produkte, begeerte vir die handelsmerk, gedragstendense, en die waarde-proposisie. Die opname het getoon dat die oorweldigende meerderheid van die respondente die handelsmerk geken het en ook dat ‘n groot persentasie van hulle al L’Oréal produkte gebruik het. Die persepsies / houdings tussen die respondente betreffende korporatiewe- en produk handelsmerke was baie of redelik gunstig. Daar was ‘n konsekwente neiging tussen etniese groepe; die wit etniese groep ken die handelsmerk beter, het ‘n meer gunstige houding teenoor die handelsmerk en produkte en toon meer positiewe gebruiksgedrag betreffende die produkte. Die teenoorgestelde geld vir die swart etniese groep. Daar is ook vasgestel dat soos die houding teenoor die korporatiewe handelsmerk verbeter, so ook dié teenoor die produk handelsmerk. Dit is ‘n gunstige situasie vir L’Oréal want pogings om korporatiewe handelsmerk identiteit te bou sal omsit in sterk, gunstige en unieke produk assosiasies. Die navorser het uit die opname geleer dat die swart etniese groep die minste bewustheid en die ongunstigste houding, persepsie en gedrag betreffende die korporatiewe en produk handelsmerk het. As L‘Oréal die handelsbeeld onder hierdie teikenmark kan verbeter, sal hulle ‘n positiewe handelsekwiteit asook ‘n bykomende inkomstestroom kan skep. Die navorser het ook vasgestel dat die emosionele band met die L’Oréal handelsmerk nie so sterk is wat dit kan wees nie. Die respondente het aangedui dat hulle begeerte vir die handelsmerk nie so sterk is as hulle verwagte behoeftes nie en dat ‘n persoonlike sorg handelsmerk in meer van hierdie behoeftes behoort te voorsien.
Lennox, Clive Steven. "Bankruptcy, audit reporting and auditor choice". Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390389.
Texto completoKademann, Martin. "Management-Audit durch die interne Revision : Analyse und Praxiskonzept /". Saarbrücken : VDM, Müller, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2880788&prov=M&dok_var=1&dok_ext=htm.
Texto completoKademann, Martin. "Management-Audit durch die interne Revision Analyse und Praxiskonzept". Saarbrücken VDM, Müller, 2004. http://deposit.d-nb.de/cgi-bin/dokserv?id=2880788&prov=M&dok_var=1&dok_ext=htm.
Texto completoKaming, Peter Fortunatus. "A productivity audit system for construction management in Indonesia". Thesis, University of Wolverhampton, 1996. http://hdl.handle.net/2436/88272.
Texto completoKuusisto, Arto. "Safety management systems : audit tools and reliability of auditing /". Espoo [Finland] : Technical Research Centre of Finland, 2000. http://www.vtt.fi/inf/pdf/publications/2000/P428.pdf.
Texto completoKitiwong, Weerapong. "Earnings management and audit quality : evidence from Southeast Asia". Thesis, University of York, 2014. http://etheses.whiterose.ac.uk/7007/.
Texto completoBretová, Marie. "Personální audit neziskové organizace". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10187.
Texto completoTanyi, Paul N. "Essays On Audit Report Lag". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/433.
Texto completoJakúbek, Marek. "Inovačný audit ako nástroj zvýšenia inovačnej výkonnosti podniku". Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262174.
Texto completoAlsultan, Abdulaziz Sulaiman. "Audit quality, IPOs and earnings management : evidence from Saudi Arabia". Thesis, University of Portsmouth, 2017. https://researchportal.port.ac.uk/portal/en/theses/audit-quality-ipos-and-earnings-management(b8be2277-bdf9-4407-84e3-da4c410a8dfa).html.
Texto completoBartkowiak, Marcin Pawel Verfasser], Jürgen [Akademischer Betreuer] [Ernstberger, Alwine [Gutachter] Mohnen, Manuela [Gutachter] Möller y Jürgen [Gutachter] Ernstberger. "Essays on Audit Failures, Restatements and Audit Market Structure / Marcin Pawel Bartkowiak ; Gutachter: Alwine Mohnen, Manuela Möller, Jürgen Ernstberger ; Betreuer: Jürgen Ernstberger". München : Universitätsbibliothek der TU München, 2019. http://nbn-resolving.de/urn:nbn:de:bvb:91-diss-20191204-1481731-1-2.
Texto completoBartkowiak, Marcin Pawel [Verfasser], Jürgen [Akademischer Betreuer] Ernstberger, Alwine [Gutachter] Mohnen, Manuela [Gutachter] Möller y Jürgen [Gutachter] Ernstberger. "Essays on Audit Failures, Restatements and Audit Market Structure / Marcin Pawel Bartkowiak ; Gutachter: Alwine Mohnen, Manuela Möller, Jürgen Ernstberger ; Betreuer: Jürgen Ernstberger". München : Universitätsbibliothek der TU München, 2019. http://d-nb.info/1206687363/34.
Texto completoMollentze, Frederik Jacobus. "Asset management auditing the roadmap to asset management excellence /". Diss., Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-01242006-124600.
Texto completoWissmar, Stanley. "Audit Methodology : MBA-thesis in marketing". Thesis, University of Gävle, Department of Business Administration and Economics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-465.
Texto completoThe purpose of an audit is to improve the performance of a company. By analyzing its current performance parameters the needs can be diagnosed as well as new opportunities and challenges. Different theories on organizational management will be discussed as well as current used audit methodologies seen from a marketing perspective. An explicit aim is to find the links between performance parameters and the appropriate tools in meeting the founded needs. A case study, using the described methodology, is analyzed to give a practical example.
The method was mainly “learning by doing”, the case study foremost. As the tools which each management consultant use in detail is not published, starting out by what is described in literature made a first practical iterative step in the process. The authors own development in creating this tool has foremost been to integrate the two (the Balanced Scorecard and Three levels of performance). They complement each other well as the later makes it possible to obtain a structural approach (as is highly convenient in large organizations), the former has a clear and consistent parameter coupling between cause and effect in business processes.
Davidson, Dhanyal. "Determinants of audit fees of listed South African companies". Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15474.
Texto completoDearness, Wayne John. "Lubrication audit of chemical process plant". Thesis, Queensland University of Technology, 1999. https://eprints.qut.edu.au/36093/1/36093_Dearness_1999.pdf.
Texto completoCumming, Alison Jane. "'Audit Society' in action : a study of audit and performance management in the National Health Service in Scotland". Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/9869.
Texto completoEl-Guindy, Medhat Naguib Khela. "IFRS reporting, audit firm tenure, auditor fees and earnings management". Thesis, University of Leeds, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.578614.
Texto completoKunytsia, Maksym. "Energy audit of an industrial facility,Hagby waste management plant". Thesis, KTH, Industriell ekologi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-192303.
Texto completoDineva, Valeria. "Strategic management of organizations in the focus of internal audit". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/13742.
Texto completoChen, Shao-Chieh y 陳劭杰. "Earnings management, audit quality and management changes". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/93406057152859046856.
Texto completo國立臺灣大學
會計學研究所
103
In this paper, I invetigate whether managers use earnings management for self interest while management changes and relation between audit quality and management changes. Management changes are defined as: (1) board of director changes (2) chief executive officer changes (3) one of borad of director or chief executive officer change (4) accounting manager changes. I find board of director changes, chief executive officer changes and one of them changes are significant negative to discretionary accrual but no significant relationship between changes and real earnings management in the year of changes. There is no relationship between discretionary accrual and management changes in the following year but board of director changes is significant positive relate to real earnings management in the following year. Suggest that board of director increases earnings by manipulate real operating activities. I find no relationship between accounting manager changes and earnings management. There is no evidence that Big 4 reduce earnings management during management changes.
LAN, HSIEH HSIU y 謝秀蘭. "Audit Committee and Earnings Management". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/95342093985887369631.
Texto completoKubálková, Petra. "Audit znalostního managementu". Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-368084.
Texto completoYi-ChiehWen y 溫宜潔. "Cash Asset Management and Audit Quality". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2c4re9.
Texto completo國立成功大學
會計學系
103
According to the theoretical concepts for tunneling behaviors and free-cash-flow agency problems, the entrenched managers may engage in value-destroying activities through the accessibility and discretion of cash holdings. Thus, it is extremely important to monitor the efficient use of cash assets and to understand the impact of cash holdings on firm value. This study examines the effect of different audit quality or characteristics on the marginal value of cash assets for U.S. publicly traded firms during the period from 1991 to 2010. Not only does the efficiency of cash asset management reflect firm value through internal governance process, but it may also affect market value through external monitoring function. Higher audit quality provides more credible financial information and enhances the assurance value of the audit. The empirical results find that the marginal value of cash assets is higher for firms with Big 4 auditors than firms with non-Big4 or only Second-tier auditors. Moreover, firms with industry specialist auditors exhibit a greater premium for an extra dollar of cash assets compared to non-specialist auditors. The conclusions hold after performing propensity score matching to alleviate the endogenity of auditor selection and are robust after controlling for the post-SOX period, auditor switches, and corporate governance. This evidence suggests that the efficiency of cash asset management and the reduction of agency costs can contribute to firm value through higher quality audits. Thus, external auditors also serve as the financial gatekeepers of firms’ cash assets.
Tsai, Yun-Jung y 蔡昀蓉. "Audit Committee Characteristics and earnings management". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/87556933683563260399.
Texto completo中國文化大學
會計研究所
97
Establishing functional committees such as audit committee…etc is an important development orientation of corporate governance in the world. The audit committee system is also a future trend and universal goal in our country. Some of the provisions of Securities and Exchange law took effect since January 1, 2007, focusing on the in-troduction of independent directors and audit committee, want to replace supervisors with sound audit committee. An audit committee typically charged with oversight of financial reporting and audit process, Securities and Exchange law article 14-4 requires an audit committee is composed of all independent directors, at least three members and one of which a accounting and financial expert. This study examines whether audit committee expertise and independence are related to earnings management by the firm. We examine 51 publicly-held audit committee samples in 2008, based on market observation post system and Taiwan Economic Journal (TEJ) database, and anticipate getting information relating to discretionary accruals, audit committee characteristics, and control variable. We find that earnings management (discretionary accruals) is negatively associated with the percentage of financial and accounting expertise on audit committee, and with independence (the percentage of independent directors on audit committee). But CPA is significantly not concerned with earnings management.
Huang, Pei-hua y 黃珮華. "Audit Committee Formation and Earnings Management". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/73802135284325982342.
Texto completo國立高雄第一科技大學
財務管理研究所
100
Due to the occurrence several high-profile accounting scandals , Taiwan’s government focuses on the governance mechanism of a company and set up an audit committee by strengthen the company’s governance mechanism. This study aims to examine the impact of accrual-based management and real earnings management after setting audit committee. The empirical results indicate that no matter using accrual-based earnings management or real earnings management that setting audit committee can constrain the behavior of earnings management and the board of directors mechanism, too. In addition, this paper found that company setting audit committee tend to use real earnings management engaged in manipulating earnings.
Liu, Cheng-Yi y 劉正義. "The Impact of Adoption Audit Committee and Audit Committee Quality on Earnings Management". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30211640626284032196.
Texto completo國立臺北大學
會計學系
101
Abstract This study, controlled self-selection bias, examines the impact of audit committee on earnings management in Taiwan. Based on supervisors and audit committee were empowered duties to monitoring financial reporting process by regulator in Taiwan. We argue that independent and expert audit committee member demand a high level of audit quality than supervisors because of avoiding reputation losses that result from lawsuit sanction. Therefore, we predict the earnings management of adoption audit committee firms is less than that adoption supervisors firms. We explore an endogenous binary treatment model and the other regression model to control firm characteristics. In addition, we examine the impact of audit committee quality, estimated by the characteristic of the audit committee corresponding with regulator, on earnings management. We find the ability of adoption audit committee firms to constraining upward earnings report is superior to that adoption supervisors firms; the audit committee quality constrain significantly earnings management. The result indicates that self-selection bias surely exist in part of sample.
Syu, Ji-Jung y 許繼中. "Audit Committee Expertise, Capital Structure, Expectations Management, and Earnings Management". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/f22g2p.
Texto completo中國文化大學
會計學系
104
Meeting or beating analysts’ forecasts of earnings is concerned with investors as well as entrenched in today’s corporate culture. In previous studies, corporations are active players who try to alter analysts’ earnings report (referred to as expectations management), rather than passive observers in the game of meeting or beating con-temporaneous analysts’ expectations. The behavior can maximize the share price, boost management’s credibility for shareholders and creditors, and decrease litigation costs. Liu, Tiras, and Zhuang (2014)find the accounting expert on the audit commit-tee constrains expectations management. However, few studies discuss about expec-tations management on the capital structure perspective. Consequently, this study aims to investigate the impact of expectations management on audit committee ex-pertise, capital structure, and corporations who walk down analysts’ earnings expec-tations by issuing earnings guidance or press releases whether use earnings manage-ment.This study finds evidences that managers are less likely to engage in expecta-tions management to meet or beat analysts’ forecasts of earnings when there is a fi-nancial expert serving on the audit committee, enhancement of creditor power, and raising institutional ownership. The result implies that audit committee, creditor power, and institutional ownership are an effective monitoring mechanism. In con-trast, managers are impelled to engage in expectations management by family cor-porations. The result suggests that family corporations of construction of corporate governance are imperfect.
Hsu, Wei-Li y 徐瑋莉. "Client Importance, Earnings Management, AndModified Audit Opinion". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/3cgu5g.
Texto completo銘傳大學
會計學系碩士班
95
This study examined the relationship between client importance, earnings management, and modified audit opinion pre/post all CPA firms in China completed de-affiliation. We used a sample of A-share companies listed on Shanghai and Shanzhen Stock exchanges during 1996-2004. Empirical findings indicated that auditors allowed important clients more lenient discretionary reporting, but they became more conservative when issuing audit opinions especially after CPA firms de-affiliation. More specifically, clients using discretionary accruals to increase reported earnings received more MAO, whereas clients using discretionary accruals to decrease reported earnings rarely received MAO. Furthermore, firms with small profits over loss threshold had significant higher MAO probability, while firms with small profits over rights-offering threshold had not significant higher MAO probability. After CPA firms completed de-affiliation, the audit independence and risk awareness of auditors indeed increased. Auditors were sensitive to the clients’ earnings manipulation incentives, earnings management behavior and audit opinion shopping, therefore, auditors reporting decisions became more conservative.