Tesi sul tema "Management audit"
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Krauß, Patrick [Verfasser], Henning [Akademischer Betreuer] Zülch e 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.
Testo completo
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Schönberger, 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.
Testo completo
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Schönberger, 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.
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Fafatas, 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.
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Moon, 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.
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Wang, 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.
Testo completoAbstract (sommario):
Thesis (M.Phil.)--City University of Hong Kong, 2005."Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)
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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.
Testo completoAbstract (sommario):
My main intention of this thesis is to describe the preparation for the re-certification audit of the integrated management system in the way someone else except for me has a benefit from my experience in this area. I will depict which actions have to be done, what, when and how it has to be checked. In all parts, not just in the project one, I will try to integrate some advices into the text, e.g. how the internal auditors should behave. As this thesis is finished after the end of the audit, I will be able to strike a balance of my proposals according to the results of the audit.
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Marsh, 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/.
Testo completoAbstract (sommario):
Reflecting on the growing interest from scholars and practitioners and their awareness of the necessity to appreciate the involvement of the client in an audit process (Canning, Malsch & O’Dwyer, 2017), the aim of this study is to explore the importance of audit client commitment to comprehensive audit preparation, to improve the quality of a UK financial statements audit. This research is based on a qualitative approach employing semi structured interviews as a research method. Accordingly, interviews were undertaken with audit engagement leaders from a range of auditing firms as well as with finance directors from a range of audited clients. The perspectives as to the levels of preparedness for the first day of the financial statements audit commencing from each participant group were examined and were shown to reveal interesting results. The study unveiled the differences between what auditors and their clients perceived to be ‘ready’ for the financial statements audit. The availability of a completed set of financial statements when the auditors commence their audit has been identified as an issue that causes a significant amount of time pressures on the auditors. Additionally, the thematic analysis of data revealed that as a result of such pressures auditors were adopting practices whereby insufficient/substandard work was completed, which could potentially not only have an adverse effect on the overall quality of the audit, but also contribute to an inappropriate audit opinion being signed. Amendments to current auditing practices and the periods between a reporting period end and the audit work commencing to enhance audit quality was found to underpin the pressures on auditors when forming a time pressured audit opinion. This study of the challenges faced by auditors to plan and complete their audit with conflicting targets and time scales as well as the pressures felt by audit clients, provides audit preparedness specific, evidence based implications on which these may be surmounted to enable a quality, fully documented audit and supported audit opinion to be completed. This study addresses the pressing need to overcome the lack of theoretical discussions on the auditees’ perspectives on auditing practices, and their views on the specific factors enhancing audit quality. Based on the existing literature to date, no study has explored the “auditee” as a research object in scholarly discussions on the quality of a UK financial statements audit. The findings of this study, along with subsequent recommendations have relevance for the key stakeholders of audit engagements and regulators concerned with the enhancement of the quality of a UK financial statements audit, and for scholars interested in broadening their understanding of the audit process as a two-sided relationship.
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Heß, 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.
Testo completo
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Maslíková, 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.
Testo completoAbstract (sommario):
The master´s thesis analyses the current state of risk management of the production process. The theoretical part describes the risk management process, selected tools and methodologies for the identification, analysis and assessment. The practical part of the thesis provides a methodology for auditing risk management. One of the goals is to verify applicability of the audit in manufacturing organization. Practical understanding of the risk management process and identification of potential operational risks in the risk areas are analysed using FMEA method.
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唐詠賢 e 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.
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Pimonenko, T. V. "Foreign experience of ecological management and audit adaptation". Thesis, Вид-во СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/8263.
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Дядечко, Алла Миколаївна, Алла Николаевна Дядечко, Alla Mykolaivna Diadechko, Тетяна Володимирівна Пімоненко, Татьяна Владимировна Пимоненко e Tetiana Volodymyrivna Pimonenko. "Foreign experience of ecological management and audit adaptation". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/13437.
Testo completoAbstract (sommario):
At the present stage of market economy development it is impossible to stay aside economical problems. It is obvious that development and adaptation of traditional approaches for existent and potential ecological economical problems solving and new reserves of society development searching. In connection with ecological problems extension specialists are more interested in approaches, which allow complex solving of existent problems. Among such mechanisms are ecological management and ecological audit, great hopes are pin on their practical realization.
When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/13437
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Aliba, Beatrice. "Knowledge management in research organisations : a knowledge audit". Master's thesis, University of Cape Town, 2008. http://hdl.handle.net/11427/14703.
Testo completoAbstract (sommario):
Includes bibliographical references (leaves 120-125).This 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.
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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.
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Liu, 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.
Testo completoAbstract (sommario):
Thesis (Eng.D.)--City University of Hong Kong, 2009."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)
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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.
Testo completoAbstract (sommario):
The master thesis is divided into two parts. In the first part, identity management is described on theoretical basis. Particular domains of identity management including authentication, authorization and audit are explained as well as Single Sign-On concept, i.e. using single credentials and entering them just once for access to multiple independent systems or services. In the second part, which forms the main part of this thesis, a practical project was implemented on the infrastructure of the Department of Telecommunications within the Faculty of Electrical Engineering and Communication, Brno University of Technology. The goal of this project was to create an environment for central 4 authentication and Single Sign-On using only open source technologies within a computer laboratory used for teaching OS Linux. The project is based on OS Linux Debian, Kerberos as a protocol for secure authentication and LDAP server OpenLDAP. For the Single Sign-On demonstration, NFS services for accessing data on the network were chosen. Using NFS services, users can sign-on to any workstation and access all their data. Administration of users and their import from central FEEC databases was implemented using scripts developed in Python. Next, using Apache, PHP and MySQL, a front-end audit interface for the network administrator was developed in order to inspect and evaluate security events in the network. Messages about suspicious events are delivered to administrator’s mailbox in real time. The project is intended as a security platform which means that other services can be implemented for Single Sign-On as well as new mechanisms for evaluation of suspicious events.
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Stříteský, Marek. "Audit řízení lidských zdrojů". Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-76988.
Testo completoAbstract (sommario):
Dissertation deals with the human resource audit. It is aimed at creation of the concept for human resource audit and verification of its various aspects by analyzing the primary data obtained by empirical research.
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Sedláčková, Jana. "Interní audit". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241537.
Testo completoAbstract (sommario):
The diploma thesis deals with internal audit of the purchase process in Slovácké strojírny, a.s. Uherský Brod. The main aim is to evaluate current situation and offer recommendations that would create added value to the organization. The analysis of current purchase situation was the core for risk identification using the „What can go wrongs“ method. Based on these findings the controls and corrective measures leading to risk reduction and suggested. Consequent implementation will ensure improvement of purchase department functioning and will lead to higher efficiency in execution of strategic and operative activities.
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Shan, Zilu. "Trois Essais en Audit". Thesis, Jouy-en Josas, HEC, 2020. http://www.theses.fr/2020EHEC0006.
Testo completoAbstract (sommario):
Cette thèse est constituée de trois chapitres dans le domaine de la recherche d'audit. Le premier chapitre, co-écrit avec François Larmande, analyse un modèle dans lequel la qualité de l'audit - au-dessus d'un seuil donné - diminue la qualité comptable en raison de la substitution entre la comptabilité et la gestion des bénéfices réels. Le deuxième chapitre, co-écrit avec Cédric Lesage, explorant le comportement de gestion des bénéfices des gestionnaires confrontés à une expertise plus élevée des auditeurs. Le troisième chapitre examine comment la réglementation de l'audit affecte les comportements de divulgation et de gestion des bénéfices des managersThis 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
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Staisch, Ingrid. "A brand audit on the L'Oreal brand". Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/815.
Testo completoAbstract (sommario):
Thesis (MBA (Business Management))--University of Stellenbosch, 2007.ENGLISH 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.
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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.
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Kademann, 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.
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Kademann, 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.
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Kaming, Peter Fortunatus. "A productivity audit system for construction management in Indonesia". Thesis, University of Wolverhampton, 1996. http://hdl.handle.net/2436/88272.
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Kuusisto, 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.
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Kitiwong, Weerapong. "Earnings management and audit quality : evidence from Southeast Asia". Thesis, University of York, 2014. http://etheses.whiterose.ac.uk/7007/.
Testo completoAbstract (sommario):
This thesis contributes quantitative and qualitative evidence from Southeast Asia to the literature on earnings management and audit quality. The association between earnings management and audit quality is investigated primarily by a new measure of audit quality and a new probit model. The new probit model tests the degree to which audit firms can be tolerant of earnings management at different levels of the artificial audit materiality. The tests of the probit model cover time-series data from 1992 to 2011 for 2,148 listed companies in Indonesia, Malaysia, the Philippines, Singapore and Thailand with a total of 20,757 firm-year observations. To extend the results of the probit model and to explore the stakeholders of audits’ perspectives on earnings management and audit quality, 16 semi-structured interviews with respondents from the audit firms, the listed companies, the regulators and the academic institute in Malaysia, Thailand and Singapore are also conducted. This thesis finds that the term earnings management is seen differently from its extant definition. In addition, this thesis provides evidence that the different roles in the process of an audit lead to different definitions and measures of audit quality; therefore, audit quality remains an imprecise measure. The evidence of this thesis also indicates that in the context of Southeast Asia, big firms have higher quality audits than non-big firms. This is likely to be because big firms are more concerned with their reputation and the serious consequences of an audit failure and big firms are perceived to have more resources. This thesis also explores whether long audit tenure impacts audit quality. The evidence on this suggests that audit partner rotation rather than audit firm rotation is being appointed by key stakeholders. Moreover, there is evidence that in comparison to audit firms from Singapore, those from Malaysia are more tolerant of earnings management whilst those from Indonesia, the Philippines and Thailand are less so. This thesis goes on to explore the possible impact of some national level factors such as the number of registrant audit firms, the use of non-English standards, corporate governance and type of legal system. From the probit model tests, it was found that non-English accounting standards and a limited number of registrant audit firms did not restrict audit quality, as perceived by some key stakeholders of audits.
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Bretová, Marie. "Personální audit neziskové organizace". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10187.
Testo completoAbstract (sommario):
Thesis deals with the human resources management of the Czech non-profit organizations. The theoretical part focuses on the description and the importance of the voluntary sector and key areas of personnel management. Practical part analyzes the practical working environment in particular non-profit organization in order to assess the level of corporate culture, the performance of the organization and performance of individual employees.
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Tanyi, Paul N. "Essays On Audit Report Lag". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/433.
Testo completoAbstract (sommario):
Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises because, as noted by the Financial Accounting Standards Board, relevance and reliability are the two primary qualities of accounting information; and, to be relevant, information has to be timely.
In my dissertation, I examine three issues related to the audit report lag. The first essay focuses on the association between audit report lag and the meeting or beating of earnings benchmarks. I do not find any association between audit report lag and just meeting or beating earnings benchmarks. However, I find that longer audit report lag is negatively associated with the probability of using discretionary accruals to meet or beat earnings benchmarks. We can infer from these results that audit effort, for which audit report lag is a proxy, reduces earnings management.
The second part of my dissertation examines the association between types of auditor changes and audit report lag. I find that the resignation of an auditor is associated longer audit report lag compared to the dismissal of an auditor. I also find a significant positive association between the disclosure of a reportable event and audit report lag.
The third part of my dissertation investigates the association between senior executive changes and audit report lag. I find that audit report lag is longer when client firms have a new CEO or CFO. Further, I find that audit report lag is longer when the new executive is someone from outside the firm. These results provide empirical evidence about the importance of senior management in the financial reporting process.
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Jakúbek, 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.
Testo completoAbstract (sommario):
The ability of an organization to innovate, creates one of the most sufficient standards to keep the competitive position and ensure further growth. There exists a well-founded assumption that small and middle sized companies do not pay enough attention to innovation management. The thesis investigates a process called an innovation audit - it is a tool used for evaluation of innovation management and its current state in a company called Memsource a.s. The goal of the thesis is by using innovation audit to identify strengths and weaknesses of all spheres that affect innovations and also suggest efficient improvements in all areas related to innovative management in Memsource a.s. The results of a process of the innovation audit provides us with a whole scheme of a truthful and profound situation concerning innovation management of the company. The suggestions were made in order to enhance innovation efficiency of the company.
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Alsultan, 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.
Testo completoAbstract (sommario):
This research aims to examine earnings management practices in the Kingdom of Saudi Arabia. This research was conducted in response to the ban placed on Deloitte by the Capital Market Authority (CMA) from carrying out auditing work for listed firms in the Kingdom for two years, starting 1 June 2015. A large volume of published studies provide evidence that auditor size (Big 4) plays an essential role in constraining earnings management and providing high audit quality. However, banning one of the Big 4 raises a question about the role of these auditors in constraining engagement in earnings management in Saudi Arabia. It also raises a question of whether Deloitte’s clients managed earnings compared with companies audited by the rest of the Big 4 accounting firms. This research uses a sample of 85 non-financial firms for the period from 2004 to2014. This research finds that the Big 4 firms have a role in curbing earnings manage mentonly in income-decreasing activities. Moreover, this research finds that firms audited by Deloitte do not differ from those audited by the other Big 4 in terms of earnings management. CMA banned Deloitte from auditing any listed firms because of the collapse in 2012 of the Al-Mojil Group, which had gone public in 2008. Deloitte audited the pre-IPO year financial statements of Al-Mojil as well as the four years after the group went public, from 2008 to 2011. This dilemma raises doubts regarding the possibility of engagement in earnings management before going public and the audit quality in IPO firms in the Saudi context. Therefore, this research examines firms’ earnings management engagement before going public and audit quality in pre-IPO years. Based on a sample of 42 non-financial IPO firms for the period from 2005 to 2015, the findings of the current research confirm that the Saudi IPO firms did not engage in earnings management in the year before the IPO or the year of going public. Furthermore, the results of testing the role of the Big 4 in IPO firms show that the Big 4 firms are no deterrent to engagement in earnings management in pre-IPO years. This research finds that IPO firms audited by Deloitte did not engage in earnings management.
32
Bartkowiak, Marcin Pawel Verfasser], Jürgen [Akademischer Betreuer] [Ernstberger, Alwine [Gutachter] Mohnen, Manuela [Gutachter] Möller e 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.
Testo completo
33
Bartkowiak, Marcin Pawel [Verfasser], Jürgen [Akademischer Betreuer] Ernstberger, Alwine [Gutachter] Mohnen, Manuela [Gutachter] Möller e 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.
Testo completo
34
Mollentze, 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.
Testo completo
35
Wissmar, 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.
Testo completoAbstract (sommario):
The 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.
36
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.
Testo completoAbstract (sommario):
This paper identifies the statistically significant determinants for audit fees in the South African market by regressing audit fees against a selected set of determinant variables. This study is not the first investigating the South African market and so broadens the existing body of research both within the country as well as the global body of research. Determinant variables identified in prior research across the globe were used to establish the existence of a relationship in the local market. This study further extended the local body of research by considering the implication of audit timing and location on the audit fee as well as using more recent data. A positive statistically significant relationship was found between audit fees, asset value, proportion of assets held as inventory and accounts receivables and the number of subsidiaries. In contrast to prior local research, results showed that a large audit firm fee premium did not exist. This was shown to be due to the commoditisation of auditing, cost pressures from companies and increased competition within the audit market. Audits within the Gauteng region were priced at a premium to other provinces whilst the timing of the audit has a statistically significant impact on the audit fee. The validity of the model has improved in comparison to prior South African studies as a result of audit fees being further driven by audit complexity than by size of the auditee.
37
Dearness, 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.
Testo completoAbstract (sommario):
A structured lubrication management model for the effective lubrication auditing of chemical
process plant has been developed, and is complemented in this report by a chemical process plant lubrication audit case study and field investigation that examines chronic long-term lubrication problems and failures of process plant machinery. The principal aim of this report is to increase the awareness of chemical process
industry personnel in identifying and resolving their lubrication requirements through effective long-term lubrication management. The report provides the vehicle and appropriate methods to identify, investigate and implement sound lubrication
management practices through lubrication auditing.
The benefits of lubrication management and the process of lubrication auditing outlined in the report pertain to the selection, purchase, storage, dispensing, use, disposal and control of lubricants . The lubrication audit benefits are often not recognised nor clearly understood by the majority of company staff, particularly those staff responsible for
plant lubrication. The potential exists for chemical process companies to raise the awareness of staff in lubrication related matters and increase plant efficiency, reliability and profitability through effective lubrication management practices identified by sound lubrication auditing.
38
Cumming, 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.
Testo completoAbstract (sommario):
This thesis seeks to understand the role of audit in managing the performance of the NHS in Scotland and the impact which the relationship between performance and audit has upon key actors, including NHS organisations and national audit bodies. It is informed by Michael Power’s Audit Society (1999) and associated works, which present audit as a collection of ideas which shape how society defines control, accountability and transparency. The premise of this doctoral research is that the age of performance assessment in the NHS is evidence of Power’s Audit Society in action. A longitudinal analysis of annual Overview Reports produced by Audit Scotland, which symbolise the national audit body’s identity relative to the NHS, explores the impact which the performance assessment regime had upon the evolution of the national audit body and demonstrates the capacity of a national audit body to forge its own role in performance assessment and in doing so shift its identity from traditional external auditor to authoritative commentator on performance. A recent performance crisis in a Scottish NHS board is the subject of a case study which explores the role of audit when significant gaming is uncovered in a previously high-trust system. This case demonstrates how the ritual appeal of audit can be mobilised by the government to restore public confidence in reported improvements in performance across the whole NHS. The organisational impact of audit on performance management is explored through an observation-based case study set in a Scottish NHS board, which traces interactions between the main actors in audit and performance networks. These analyses show how audit can permeate the performance assessment of NHS bodies, at both the national and organisational level, even where it is not given a formal role in the assessment framework.
39
El-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.
Testo completoAbstract (sommario):
This thesis aims to investigate the effectiveness of three recent policy changes which have been implemented in the UK or under discussion for future implementation and their association with earnings management. The three policy changes are the adoption of IFRS for UK listed firms, the potential mandatory rotation of audit firms, and the enhanced disclosure requirements of the different categories of auditor fees in the UK. The thesis contains three empirical chapters addressing the three mentioned issues. As to the first study, I investigate the effect of reporting under IFRS versus reporting under UK GAAP on earnings management in the UK. Prior studies find mixed evidence regarding the effect of voluntary and mandatory adoption of IFRS on earnings quality. I test whether the effect of reporting under IFRS on earnings management IS sufficient to overcome earnings management incentives. Furthermore, I test whether the effect of IFRS reporting is conditional on audit quality surrogated by audit firm size. I build my analysis on measures of discretionary accruals and earnings benchmark tests. I find evidence that reporting under IFRS generally reduces levels of earnings management measured by discretionary accruals and measures of managing earnings towards a target. Furthermore, the mitigating effect of IFRS is stronger for income decreasing than for income increasing earnings management. In addition, I find that audit quality plays a key role in IFRS reporting, with only firms audited by big four auditors having a significant IFRS reporting effect. In terms of the second study, using UK data, I investigate the association between audit firm tenure and earnings management and whether it is conditional on using the same set of accounting standards and audit firm size. UK data allows the examination of the impact of changing accounting standards because one group of firms continually reported under UK GAAP whereas another group of firms changed its accounting standards from UK GAAP to IFRS. I find, in accordance with prior studies, a negative association between audit firm tenure and earnings management for a pooled UK sample. However, I find that this negative association is only valid for those firms which had not changed their accounting standards; I also find that the significant, negative association is only valid for firms audited by big four audit firms. One possible explanation for both the accounting standards and audit firm size results is that auditors need a stable and strong learning environment if they are to mitigate earnings management. As for the third study, I revisit a controversial issue of whether auditor fees might compromise auditor independence which may result in relatively higher earnings management levels. Using data from the UK, it was possible to conduct separate tests for the components of non audit services fees (tax advice and other non audit fees). In addition, I test the effect of client importance (the ratio of each type of auditor fees to total audit firm revenue) on earnings management. Furthermore, I develop a number of relative client importance measures (ratios of each type of fees as a percentage of audit firm revenue generated from that specific type of service). The results suggest a potential compromise of auditor independence in cases of relatively high total auditor, total non audit, and-other non audit fees. The results suggest also that the potential compromise of auditor independence is stronger in cases of income increasing earnings management. Finally, the results conclude no potential effect of any of audit fees or tax advice fees on earnings " management levels. The results of the thesis have some key implications for policy makers and regulators. Firstly, the empirical results suggest that reporting under IFRS generally leads to better earnings quality than reporting under UK GAAP. Therefore, it is worth considering mandating IFRS for all firms. Secondly, the results of this thesis argue against mandatory rotation of audit firms which is currently under discussion in the UK and worldwide. The results suggest that longer tenure is better due to learning factors and leads to lower levels of earnings management. Finally, regulators were, to some extent, successful in mandating enhanced detailed disclosure of auditor fees. However, investors, among other stakeholders, need to assess the risks of potential compromise of auditor independence in cases of higher total, non audit, and other non audit fees especially where the fees represent a significant proportion of the audit firm revenues. A potential improvement in this regard for regulators is to make audit firms responsible for disclosing their fees as a percentage of their total revenues and revenues from the specific type of fees or to prevent auditors from providing some of the non audit services as is the case in the US.
40
Kunytsia, 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.
Testo completoAbstract (sommario):
In order to answer modern challenges, which come from increasing needs in energy forprivate persons and industries as well as in order to decrease negative environmentalimpacts, caused by the processes of energy generation, it is important to constantly searchfor untapped energy efficiency potential. Moreover, nowadays, energy efficiency hasbecome one of the prerequisites of successful market competitiveness for any type ofindustry on local and global levels.An energy audit is an instrument, which can be used for understanding how the energy isused and identify possible energy-saving opportunities. It can be applied to a facility as awhole, as well as individually to equipment, system(s) or process(es). Moreover, energysaving measures can be both cross-cutting and sector-specific.The purpose of this project was to conduct a detailed energy audit of the Hagby wasterecycling plant and to identify beneficial energy saving opportunities from economic,environmental and social perspectives.In the frames of a preliminary energy audit 10 focus areas for further analysis wereidentified. For every area a baseline assessment of the current energy performance wasconducted, possible energy management opportunities were identified and evaluated aswell as results of each analysis were summarized. According to the results of the study, with the implementation of the suggestions, whichrequire no, low or medium investments it is possible to save 3,2% of the energy per year,which corresponds to 76 846 kWh. Energy consumption can further be decreased byimplementing measures, which need high initial financial investment. In that case totalsavings will be 468 846 kWh or 19,4% of total annual energy consumption. Additionalenergy might be saved just by introducing energy housekeeping measures. Finally,implementation of all the proposed EMO can bring 14,46 tons of 2 CO savings annually.Additional benefits of implementing the energy saving opportunities come from decreasingenvironmental impacts, improving working conditions of the plant employees and higherenergy security at the plant.The results of the energy audit can be a solid base for establishing an energy managementprogram at the plant, which will include performance targets, required resources and aclear procedure of realization of improvements. However, since some of the calculations inthe current study are based on various assumptions, after the company forms the energymanagement program, it is necessary to invite experts from industry in order to giveaccurate calculations for each of the focus areas.
41
Dineva, Valeria. "Strategic management of organizations in the focus of internal audit". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/13742.
Testo completo
42
Chen, Shao-Chieh, e 陳劭杰. "Earnings management, audit quality and management changes". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/93406057152859046856.
Testo completoAbstract (sommario):
碩士國立臺灣大學
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.
43
LAN, HSIEH HSIU, e 謝秀蘭. "Audit Committee and Earnings Management". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/95342093985887369631.
Testo completo
44
Kubálková, Petra. "Audit znalostního managementu". Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-368084.
Testo completoAbstract (sommario):
(in English): The thesis investigates knowledge management in the context of information science and human resources management strategy. It includes (1) analysis of the current status of knowledge management and the potential of knowledge management to be evaluated using audit procedures, (2) comparative analysis of knowledge management as approached in the Czech Republic and other countries, and (3) knowledge management audit proposal.
45
Yi-ChiehWen e 溫宜潔. "Cash Asset Management and Audit Quality". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2c4re9.
Testo completoAbstract (sommario):
博士國立成功大學
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.
46
Tsai, Yun-Jung, e 蔡昀蓉. "Audit Committee Characteristics and earnings management". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/87556933683563260399.
Testo completoAbstract (sommario):
碩士中國文化大學
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.
47
Huang, Pei-hua, e 黃珮華. "Audit Committee Formation and Earnings Management". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/73802135284325982342.
Testo completoAbstract (sommario):
碩士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.
48
Liu, Cheng-Yi, e 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.
Testo completoAbstract (sommario):
博士國立臺北大學
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.
49
Syu, Ji-Jung, e 許繼中. "Audit Committee Expertise, Capital Structure, Expectations Management, and Earnings Management". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/f22g2p.
Testo completoAbstract (sommario):
碩士中國文化大學
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.
50
Hsu, Wei-Li, e 徐瑋莉. "Client Importance, Earnings Management, AndModified Audit Opinion". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/3cgu5g.
Testo completoAbstract (sommario):
碩士銘傳大學
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.