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1
Reilly, BK, i Y. Reilly. "Auditing wildlife". Koedoe, 2003. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1000882.
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Accountants and auditors are increasingly confronted with the problem of auditing
wildlife populations on game ranches as their clients' asset base expands into this industry.
This paper aims to provide guidelines on these actions based on case study data and
research in the field of wildlife monitoring. Parties entering into dispute on numbers of
animals on a property often resort to their auditors for advice. This paper tracks a
method of deciding on whether or not to audit the population based on wildlife value
and an initial sample count. This will act as a guideline for the accounting profession
when confronted by this problem.
2
Nelje, Alexander, i Lisa Claesson. "Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia". Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.
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Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs? We will also explore which the auditors’ views regarding the importance of auditing and its role in combating corruption? The purpose of this thesis is to create an understanding regarding implementing and improving the usage of mandatory audits and international auditing standards within Zambian SMEs. This also includes enlightening the problems auditors face in their process to use these regulations within Zambian SMEs as tools to assist in the fight against the obstacles that corruption creates. This study has been done through qualitative research where the main empirical findings have been conducted through interviews with auditors in Zambia. These auditors have for instance, been asked questions about what rules that exist in their country, their view on the implementation of mandatory auditing and international auditing standards on SMEs, and if they have any personal experience of corruption in their line of work. The conclusion from this research showed that auditing could aid in the fight against corruption. These conclusions are based on the perceptions and opinions of the included auditors. An implementation of mandatory audits and international auditing standards within Zambian SMEs will detect and reduce corruption. Despite potential shortfall in knowledge while implementing adjusted ISA for SMEs, the benefits of implementation exceed the shortcomings. Auditing cannot only be used to detect corruption but also to deter it. Through mandatory audits and the risk of being caught pursuing corrupt acts will increase, deterring corruption. Consequently, auditing carries a great importance to combat corruption, and mandatory audits together with implementations of international auditing standards within SMEs will aid in a significant reduction of corruption in Zambia.Korruption är ett världsutbrett fenomen som har beskrivits av forskare som cancer i samhället. Eftersom korruption har en omfattande karaktär så finns det många sätt att bekämpa den, till exempel genom att öka genomsynligheten och förbättringar av revision. Det är därför intressant att undersöka vilka effekter ett revisionskrav för SMEs skulle ha på ett land som inte har det idag. Forskningsfrågorna vi har valt att fokusera på är vilket perspektiv Zambiska revisorer har på hur väl lämpad en revisionsplikt och internationella revisionsstandarder är för Zambiska SMEs? Vilka är revisorernas åsikter beträffande vikten av revision och dess roll i kampen mot korruption? Syftet med denna uppsats är att skapa en förståelse angående implementering och förbättring av revisionskrav och internationella revisionsstandarder i Zambiska SMEs. I det här inkluderas också att upplysa om problematiken för revisorerna i deras process att använda dessa reglementen i Zambiska små och medelstora företag som ett verktyg för att hjälpa till i kampen mot de hinder som korruption skapar. Studien har genomförts genom en kvalitativ undersökning där större delen av empirin har samlats in genom intervjuer med revisorer i Zambia. Dessa revisorer har blivit tillfrågade angående vilka regler som existerar i landet, vilken åsikt de har på en implementering av revisionsplikt och internationella standarder för SMEs samt om dem har någon personlig erfarenhet av korruption från deras arbete. Slutsatsen från den här undersökningen är att revision kan hjälpa till att bekämpa korruption. En implementering av ett revisionskrav och internationella revisionsstandarder i Zambiska SMEs kommer att ertappa och reducera korruption. Trots potentiella kunskapsbrister under implementeringen av de justerade ISA för SMEs kommer fördelarna av implementeringen att överträffa nackdelarna. Revision kan också användas för att avskräcka från korrupta handlingar. Följaktligen är revision av stor vikt i kampen mot korruption och revisionskravet tillsammans med implementering av internationella revisionsstandarder för SMEs kommer signifikant att minska korruptionen i Zambia.
3
Pettinicchio, Angela Kate. "Auditing and regulations". Thesis, City University London, 2011. http://openaccess.city.ac.uk/11662/.
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Effective financial reporting has become of critical importance in our economic markets and the international accounting scandals of the last decades have accentuated the role of auditing in protecting stakeholders' interests and contributing to an efficient functioning of financial markets. Auditing regulation has been at the centre of recent international debates (e.g. EU Green paper; 2010) and different regulatory interventions have been put in place in different countries and in different periods of time. From a theoretical point of view, there is a broad spectrum of regulatory choices that legislators could take, the extremes being self-regulation and government direct interventions. My empirical works focus on two extreme examples of how regulation may interact with auditing processes with the ultimate objective of improving financial information and therefore enhancing the effectiveness of financial markets. In one case, I analyze whether an example of enforced audit self-regulation is effective in improving audit quality and ultimately, reporting quality. In particular, I analyze the mandatory audit rotation rule, i.e. the rule imposing the change of the auditor after a specified period of time, as a potential means to increase auditor independence and therefore audit and reporting quality. I then study a case of direct monitoring activity on reporting quality carried out by a supervising body, namely the SEC in the U.S., and how this interacts and influences audit processes. The evidence collected may be useful to legislators in order to understand the potential effects of different audit regulatory choices and therefore to effectively address the need of high-quality auditing which strongly characterize our economic markets especially after the financial and accounting scandals.
4
Wolnizer, Peter W. "Auditing as independent authentication". Thesis, The University of Sydney, 1985. https://hdl.handle.net/2123/28515.
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Within the accounting literature, 'independence' and 'independent verification' are associated more with the mental attitude, associations and practices of auditors than with the independent authentication of what is reported in dated accounts of the financial position and performance of firms. The conventional accounting wisdom confines 'independence' to the mental state of auditors and the nature of their associations with clients and client managers. 'Verification' is commonly interpreted by accountants to depict the customary activities of auditors who may be presumed to be independent in the conventional sense. The conventional accounting notion of
independence is, therefore, confined to matters which may only properly be described as psychological and sociological. But, the grounds on which it is invariably supported and propagated, and the objects (whether stated or implied) of the prescriptions in which it is authoritatively embodied, are of a technical kind. They pertain to the demonstration and authentication of technical qualities in accounts. The character and demonstration of these qualities can not be disjoined from the character and function of independent testing.
The conventional accounting notion of independence does not cause the Customary activities of auditors to be related to independent testing. The strictures imposed by it, as an 'intellectual groove', have blocked inquisitiveness in respect of the character of both independent testing and independent evidence; and have closed to inquiry the character of the present corpus of accounting rules. The application of these rules, in many instances, causes the products of the private judgments of managers to be included in conventionally prepared accounts. The veracity of the products of such judgments can not be determined or authenticated independently of the person or persons upon whose expectations, intentions or opinions they are based. To the extent that accounting data have the character of 'private knowledge', they can never be said to have been independently authenticated (or audited), irrespective of the integrity, ethics or expertise of auditors.
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Aboa, Yohann Pierre Junior D. "Continuous Auditing: Technology Involved". Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.
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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not a new one, but innovations in technology have redefined it. Through explanation and demonstration of three continuous auditing models, this paper will attempt to bring some light on the topic and give an insight on the technology required for such a practice to be carried out effectively. Possible drawbacks and obstacles of incorporating the system in a company’s day-to-day activities will be also looked at, and recommendations will be made.
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Odendaal, Elizabeth Margaretha. "Regulering van die ouditeurprofessie in Suid-Afrika". Pretoria : [S.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-05252006-152736.
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Aba-Alkhail, Khalid Ibrahim. "Regulating the auditing profession in Saudi Arabia : the formulation of early auditing standards". Thesis, University of Essex, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343504.
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Ching, Siu-ming Vincent. "Computer auditing in Hong Kong /". [Hong Kong : University of Hong Kong], 1986. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12325764.
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Blundell, Adrian Wesley. "Continuous auditing technologies and models". Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/476.
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Continuous auditing is not a totally new concept, but it has not been widely implemented, and has existed mostly as a point of debate amongst the auditing fraternity. This may soon change, as continuous auditing has become a topic of great interest, especially in the last decade. This may be due to a combination of reasons. In the last decade, much of the confidence in auditors’ reports was lost due to corporate governance scandals. This also brought about a greater desire for faster, more reliable reporting on which to base decisions. This desire has been transposed into regulations such as the Sarbanes-Oxley act in the United States, which encourages real-time auditing activities, which would benefit from continuous auditing. A second, possible contributing factor to the heightened interest in continuous auditing is that much of the requisite technology has matured to a point where it can be successfully used to implement continuous auditing. It is the technologies which form the focus of this research. It is therefore, the primary objective of this research to investigate and identify the essential technologies, and identify and define their roles within a continuous auditing solution. To explore this area, three models of continuous auditing are compared according to the roles of the technologies within them. The roots of some auditing technologies which can be adapted to the paradigm of continuous auditing are explored, as well as new technologies, such as XML-based reporting languages. In order to fully explore these technologies, the concepts of data integrity and data quality are first defined and discussed, and some security measures which contribute to integrity are identified. An obstacle to implementing a continuous model is that even with the newly available technologies, the multitudes of systems which are used in organisations, produce data in a plethora of data formats. In performing an audit the continuous auditing system needs to first gather this data and then needs to be able to compare “apples with apples”. Therefore, the technologies which can be used to acquire and standardise the data are identified.
10
Ye, Minlei. "The economics of auditing standards". Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/10176.
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Auditing standards provide the objectives to be achieved in an audit and methods to be used by auditors. Standards differ across countries and vary over time. This thesis explores variations in auditing standards, focusing on the questions of how players with different economic incentives influence (or set) auditing standards and how those choices vary with different legal liability regimes.
The thesis analyzes the process of setting auditing standards by considering two of the standards' properties: toughness (stringency) and vagueness (imprecision). I present a contracting model between an auditor and prospective investors. The properties of auditing standards are incorporated into the model because they affect the auditor's expected liability to investors and thereby affect the level of effort the auditor chooses to exert.
The model predicts that auditors and investors each weakly prefer precise auditing standards if they can choose both the toughness and precision of the standards. Given precise auditing standards, investors are likely to choose tougher standards than the auditors' professional organization. If the toughness is fixed at a non-optimal level, however, the auditors and investors will prefer vaguer auditing standards whether the toughness is too high or too low. These predictions are supported by empirical evidence.
When the legal regime becomes stronger, the standard setters (auditors or investors) initially prefer tougher auditing standards, but when the regime is stronger than a negligence-based liability regime with auditing standards defining due care, they prefer less tough auditing standards. Furthermore, if the toughness is fixed at an optimal level, the players have stronger incentives to choose precise standards as the legal regime becomes stronger.
This thesis adds to the literature by investigating the standard setters' economic incentives in influencing (in this thesis, choosing) the properties of auditing standards. By understanding the economic impact of different standards, regulators, investors, and auditors are more able to anticipate the implications of a change in standards. This research is timely given the recent transfer of authority over auditing standards for public companies from the AICPA to the PCAOB in the U.S., and the world-wide trend of improving the clarity of auditing standards.
11
Ching, Siu-ming Vincent, i 程少明. "Computer auditing in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1986. http://hub.hku.hk/bib/B31263550.
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Lyubimov, Alexey. "Regulation and the Auditing Profession". Doctoral diss., University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5808.
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The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notion that non-Big 4 clients had to make significant adjustments to meet post-SOX quality requirements by increasing their effort (and consequently audit fees). The results also show audit firms' large clients experience the largest percentage increase in audit fees. This is consistent with the theoretical view of consumer surplus, where the large clients, with more resources, have greater levels of consumer surplus, which is being captured by the audit firms. The study contributes to our understanding of the impact of SOX on audit fee premium and the economics of audit market competition in different client segments. The second study is focused on three main areas: 1) the relationship between audit fees and audit market concentration on a country level; 2) the effect of a country's litigation regime on the relationship between audit fees and market concentration and 3) the inter-relations between competition, fees, and quality in the market for audit services. The study is motivated by the current debate in the United States and the European Union about the possible problems associated with the current oligopolistic structure of the audit market. The contribution of this study lies in the fact that it provides a multi-national empirical investigation of the audit competition-fee relationship, and examination of how country-level fees affect the competition-quality relationship, while controlling for country level factors. Results show a negative relationship between country-level market concentration and audit fees but only in highly litigious countries, suggesting that the firms are able to obtain economies of scale in more concentrated markets and are willing to pass savings down to their clients. However this relationship only holds for the clients of the Big N firms. Analysis of audit quality suggests that audit quality is higher in more concentrated markets but mediation analysis did not show that the fees mediate the relationship between audit quality and market concentration. The third study addresses current regulatory debate about the responsibility of the principal auditor in the group audit environment. Current United States standards allow the principal auditor to disavow responsibility for parts of the audit which were performed by a third party auditor by referencing them in the auditor's opinion and then indicating the part of the audit which was performed by them. This disclaimer of responsibility is prohibited under the international auditing standards, which require the principal auditor to be responsible for the entire group audit. Specifically, this study examines 1) audit quality implications related to such opinions, and 2) the relationship between having a shared opinion and audit fees. The results show that the audit quality is significantly lower for the firms whose audit opinion referenced a third party auditor. The results also provide some evidence that audit fees are lower in shared responsibility situations.Ph.D.
Doctorate
Dean's Office, Business Administration
Business Administration
Business Administration; Accounting
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Williams, Bernard C. "A realist theory of auditing". Thesis, University of East Anglia, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.233557.
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Bennett, Matt. "Auditing energy utilisation in conurbations". Thesis, Cranfield University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.341048.
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Malby, Andew Reginald. "Cilmatic auditing of air pollution". Thesis, Lancaster University, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.539672.
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Sridhar, Mayuri. "Optimizations for election tabulation auditing". Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/121684.
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This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2019
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 129-131).
In this thesis, we explore different techniques to improve the field of election tabulation audits. In particular, we start by discussing the open problems in statistical election tabulation audits and categorizing these problems into three main sections - audit correctness, flexibility, and efficiency. In our first project, we argue that Bayesian audits provide a more flexible framework for a variety of elections than RLAs. Thus, we initially focus on analyzing their statistical soundness. Furthermore, we design and implement optimization techniques for Bayesian audits which show an increase in efficiency on synthetic election data. Then, motivated by empirical feedback from audit teams, we focus on workload estimation for RLAs. That is, we note that audit teams often want to finish the audit in a single round even if it requires sampling a few additional ballots. Hence, for the second project, we design software tools which can make initial sample size recommendations with this in mind. For our largest project, we focus on approximate sampling. That is, we argue that approximate sampling would provide an increase in efficiency for RLAs and suggest a particular sampling scheme, k-cut. We explore the usability of k-cut by providing and analyzing empirical data on single cuts. We argue that for large k, the model will converge to the uniform distribution exponentially quickly. We discuss simple mitigation procedures to make any statistical procedure work with approximate sampling and provide guidance on how to choose k. We also discuss usage of k-cut in practice, from pilot audit experiences in Indiana and Michigan, which showed that k-cut led to a significant real-life increase in efficiency.
Supported by Center for Science of Information (CSoI), an NSF Science and Technology Centergrant agreement CCF-0939370
by Mayuri Sridhar.
M. Eng.
M.Eng. Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science
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Carozza, Matteo <1988>. "Internal Auditing e Corporate Governance". Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/2176.
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Nel mio lavoro ho trattato l'evoluzione degli studi inerenti la Corporate Governance, partendo dai diversi significati che gli sono stati attribuiti storicamente dalla dottrina. In seguito ho operato un confronto tra i diversi sistemi di governance che caratterizzano i principali modelli capitalistici internazionali, avendo particolare riguardo per il tema del controllo interno. Nel secondo capitolo ho invece trattato l'organo di Internal Auditing, la sua evoluzione storica, il ruolo svolto all'interno dell'organizzazione, le sue funzioni, sia per quanto concerne le imprese industriali, che le imprese bancarie ed assicurative.
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Orlando, Federica <1994>. "The Auditing System in China". Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/16691.
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The main topic of the degree thesis is the Auditing System in China and its evolution. The key focus will be on the critical changes that the Chinese Auditing system underwent throughout history, starting from the late Zhou dynasty in its primordial stage, to the switch that happened after the Mao's era and the new auditing system that stemmed from Deng Xiaoping's Reforms and opening Programme. As well as the themes previously stated, the thesis will also cover, amongst the others, the Auditing System critical steps, such as the adoption of the IFRS principles and its current situation.
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Li, Chuntao. "Two essays on auditing quality in China's audit market for listed firms". Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/HKUTO/record/B39557832.
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Albahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms". Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.
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This thesis is concerned with the role of the international accounting firms in the process of auditing harmonisation both through their activities as individual firms and as agents whose actions enhance the degree of compliance with the International Standards on Auditing (ISAs). A major motivation underlying this research is the aspiration to understand the real potential for successful realization of the objective of worldwide auditing standards. This objective may be facilitated by the internationalisation of supply of auditing services, which suggests that the major international accounting firms would have a vital role in the achievability of global standards. Therefore, understanding the role of these firms is another motivation for this study. In addition, within the academic arena, comparative international auditing has received significantly less attention than international accounting harmonisation. As such, the third motivation for this study is to attempt to contribute to the debate on whether the internationalisation of auditing practices is generally feasible, in particular in the context of Less Economically Developed Countries (LEDCs). The research focuses on examining the extent to which ISAs are complied with in the context of LEDCs, and the influence of environmental factors, as suggested by comparative accounting research, and the activities of international accounting firms on compliance. Thus, the original idea of harmonisation as moving towards worldwide auditing practices across countries may not be achieved as long as environmental and cultural differences exist and exert different influences on professional development across countries. These research issues are addressed through a comparative study of Jordan, Lebanon, and Syria, based on a questionnaire survey and interviews. The rationale for conducting this investigation is based on the fact these three states belong to what is generally perceived to be a relatively homogenous region in terms of the level of economic development, culture, and language. But they have been followed diverse routes while adapting to the process of internationalisation of auditing practice. Therefore, it is of relevance to examine the forces that have resulted in countries within a relatively homogenous region adopting diverse policies while dealing with the international process. The study adds to the few existing empirical studies and offers evidence relevant to the debate about the extent to which international auditing practice has been harmonised, and what is the role of the major accounting firms in promoting adoption of ISAs and decreasing international auditing differences. In particular it provides evidence which can contribute towards understanding the nature and forms of international pressures for change in LEDCs. Previous studies have focused on auditing harmonisation within developed countries. This study indicates the need to broaden the research agenda to consider contexts where the auditing profession may be at a different stage of development, and to challenge assumptions either that innovations in auditing practice and standards are easily transferred globally or that individual countries, even within a common region, have uniform auditing environments.
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Dowling, Carlin. "The antecedents of appropriate audit support system use /". Connect to thesis, 2006. http://eprints.unimelb.edu.au/archive/00002185.
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Koch, Christopher. "Essays on behavorial economics and auditing /". Mannheim, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000252826.
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Ng, Wing-yiu George. "Is auditing useful in avoiding polypharmacy?" Click to view the E-thesis via HKUTO, 2005. http://sunzi.lib.hku.hk/hkuto/record/b39724232.
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Mackay-Stewart, Catherine Ellen. "Environmental auditing in the pharmaceutical industry". Thesis, Imperial College London, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.299142.
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梁松柏 i Chung-pak Leung. "Concurrent auditing on computerized accounting systems". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269011.
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Ng, Wing-yiu George, i 吳榮耀. "Is auditing useful in avoiding polypharmacy?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2005. http://hub.hku.hk/bib/B39724232.
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Lucas, Nicholas. "Commercialism or Professionalism among Auditing Leaders". Honors in the Major Thesis, University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/772.
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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucfBachelors
Business Administration
Accounting
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Cohen, Sharon B. "Auditing technology for electronic voting machines". Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33119.
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Thesis (M. Eng. and S.B.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2005.Includes bibliographical references (leaf 63).
Direct Recording Electronic (DRE) voting machine security has been a significant topic of contention ever since Diebold voting machine code turned up on a public Internet site in 2003 and computer scientists at Johns Hopkins University declared the machine "unsuitable for use in a general election." Since then, many people from computer scientists to politicians have begun to insist that DREs be equipped with a paper trail. A paper trail provides a paper printout for the voter to approve at the end of each voting session. Although there have been strong political efforts to place paper trails on DRE machines, there have not been any scientific studies to indicate that paper trails are effective audits. This work describes a user study done to compare paper trails to audio audits, a new proposal for DRE auditing. Participants in the study completed four elections on a voting machine with a paper trail and four elections on a machine with an audio trail. There were purposeful mistakes inserted into the audits on some of the machines. Results from the study indicated that participants were able to find almost 10 times as many errors in the audio audit then they were able to find in the paper trail. Voters' attitudes towards the paper audit were extremely apathetic, and voters did not spend much time reviewing their paper record. When asked which type of audit voters would prefer for their own county elections, almost all voters preferred the VVPAT. These results indicate that newer alternative audit technology holds great promise in delivering a safe and accurate audit and further that paper trails have some significant design obstacles that need to be overcome before they will be effective audits.
by Sharon B. Cohen.
M.Eng.and S.B.
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Pastor, Vicedo Ruben. "Optimal procurement with auditing and bribery". Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/57033/.
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In this thesis I characterise an optimal procurement contract for a government that purchases a good or service from a firm that has private information about its cost of production (its type) when the government has available the reports of a corruptible internal auditor and an honest but less well informed external auditor. In chapter 2 I assume that the government is constrained to offer the internal auditor a contract that consists of a penalty if the external auditor obtains evidence of misreporting. For the case of two cost types I show that an optimal contract exhibits a separation property: the government gives priority to achieving the first best (no private information) expected profit scheme over demanding the first best quantity scheme. For the case of a continuum of cost types I provide sufficient conditions under which this result is valid. In chapter 3 I allow the government to offer the internal auditor a contract that consists of a transfer, a reimbursement and a penalty. For the situation in which bribery takes place after the firm makes a claim about its type I demonstrate that the government can achieve the outcome of the first best contract if the sum of the expected penalties is positive and for every type of the firm the distribution of the outcome of the audit is not the same as that of the adjacent type. For the situation in which bribery takes place before the firm makes a claim about its type I argue that the contract design problem is the same as in chapter 2 and I prove that if the sum of the expected penalties does not depend on the extent of the misreporting then in an optimal contract bribery does not take place.
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Cech, Paula-Ann. "Information, auditing, and incentives in regulation". Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184798.
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This dissertation uses laboratory economic experiments to test the incentive effects of regulatory policies and practices under asymmetric information conditions. Significant results and policy implications are obtained on the traditional use of rate-of-return regulation (RORR) to regulate natural monopolies, and on the practice of restricting such firms from entering ancillary markets. The objective of the first several chapters is to test the incentive effects of RORR on market performance. Results confirm long-standing theories of incentive malfunctions of RORR. One result shows that under voluntary compliance, RORR is completely ineffective for regulating single sellers when cost information is private to firms, allowing them to misrepresent costs and earn monopoly profits. When firm's do not know market demand, they capture less surplus, but still earn above RORR expected returns. When stochastic auditing is added varying penalty rates and audit probabilities, significant cost overestimates remain common. Theoretical analysis explains the potential source of this anomaly as being the use of historical cost information in rate setting when excess profits are used as the audit benchmark. Other results show that in perfect repeated static implementations of RORR, wasteful input use will occur manifested as rate base padding or Averch-Johnson type selection of inefficient input combinations. Another chapter addresses the consequences of deregulating RORR franchise firms allowing them to enter ancillary markets. A stylized model of the telecommunications industry is created and experimentally tested to determine if anti-competitive firm behavior results when entry restrictions are lifted. Results offer no support for the arguments that regulated firms will use monopoly market earnings to underwrite ancillary market operations ("deep pocket"), engage in predatory pricing, or unfair competition. Economic arguments for removing entry barriers to improve market performance (increased output and lower prices) are substantiated.
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Vintrová, Kateřina. "Účetnictví a auditing nestátních neziskových organizací". Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16687.
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In the Czech Republic the legal framework allows for the set-up of many various types of non-profit NGO's. In this country the number of civic associations prevailing is unequivocal. In this thesis, I focus on the specifics of an NGO in the areas of finance, accounting and auditing. And further, I will show these trough the example of the Foundation of Holocaust Victims.
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Vykouková, Barbora. "Monitoring a auditing strukturálních fondů EU". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165361.
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This thesis explores the question of the decentralization processes between institutions and other parties involved in auditing and monitoring of the structural funds of the EU. I evaluate the present functional relations of these subjects using document analysis. The thesis follows two levels of analysis, which are compared in the end. The first level concerns the general setting of the systems of relations between union bodies and member states. The second one presents specific situations in the operational program Prague Competitiveness. The thesis disproves the initial hypothesis and claim that the relations on the supranational level tend to be more deconcentrated than decentralized, whereas the system at the national level shows more decentralization characteristics in this specific case.
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Deshpande, Rajkumar. "Erweiterung einer Workflow-Engine um Auditing". [S.l. : s.n.], 2007. http://nbn-resolving.de/urn:nbn:de:bsz:93-opus-31438.
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Leung, Chung-pak. "Concurrent auditing on computerized accounting systems /". Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872501.
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Mahieux, Lucas. "Essays in Financial Accounting and Auditing". Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.
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Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementation afin de répartir efficacement les droits de contrôle au sein d'une banque et de fournir une discipline de gestion. Mon analyse des externalités de reporting de niveau 3 met en évidence un arbitrage intéressant entre la transparence et la stabilité financière. D'une part, les rapports de niveau 3 réduisent la capacité des parties prenantes d'une banque à extraire des informations des états financiers de banques similaires. D'un autre côté, les rapports de niveau 3 réduisent le risque systémique causé par la comptabilisation à la valeur de marché. En outre, la manipulation rend le signalement de niveau 3 moins souhaitable, ce qui peut à son tour augmenter le risque systémique. Le deuxième chapitre de cette thèse est co-écrit avec Jeremy Bertomeu de l'Université de Californie à San Diego et Haresh Sapra de l'Université de Chicago. Dans ce chapitre, nous abordons la question du système optimal de provisionnement des pertes sur prêts pour les banques. En particulier, nous développons d'abord un cadre pour étudier comment la mesure comptable et la réglementation prudentielle interagissent pour affecter les incitations d'une banque à obtenir un crédit. Notre résultat principal est que le système de mesure comptable et l'effet de levier bancaire sont des outils politiques qui devraient être utilisés en parallèle, générant plus de valeur que les systèmes reposant soit sur la réglementation comptable, soit sur la réglementation prudentielle. Ensuite, nous utilisons nos résultats pour faire la lumière sur le débat actuel sur le modèle approprié de provisionnement des pertes sur prêts pour les banques. Nous montrons que si les banques prennent des risques excessifs dans le cadre d'un modèle de pertes encourues, un modèle de pertes attendues peut entraîner des liquidations excessives. Le troisième chapitre de cette thèse s'éloigne des rapports financiers pour les banques afin de se concentrer sur l'analyse des incitations des auditeurs à fournir une qualité d'audit élevée. En particulier, j'essaie de comprendre l'impact de la fourniture de services autres que d'audit (NAS) sur les incitations des sociétés d'audit, afin de conclure sur la meilleure façon de réguler cette industrie. Je crois qu'une meilleure compréhension des incitations des auditeurs est nécessaire pour concevoir de meilleures réglementations. À cette fin, je développe un cadre qui fournit de nouvelles perspectives sur les effets incitatifs des NAS sur les auditeurs. Je montre qu'il peut être optimal pour les investisseurs d'une entreprise cliente de laisser l'auditeur externe fournir des NAS en raison d'une externalité d'incitation. En effet, la possibilité de fournir des NAS en cas de détection d'anomalies financières augmente les incitations de l'auditeur à exercer un effort d'audit. Cependant, en dépit de cette externalité positive, la fourniture de NAS peut diminuer la qualité perçue de l'audit, ce qui peut à son tour rendre la fourniture de NAS par les auditeurs indésirables. Ainsi, mon analyse révèle un arbitrage intéressant pour les régulateurs entre l'effet d'incitation positif et la diminution de la qualité de l'audit. L'élimination de la restriction actuelle sur les honoraires d'audit conditionnels peut compenser cette baisse ex post de la qualité de l'audit tout en préservant les incitations ex anteThis thesis focuses on financial reporting. The main objective of the first chapter is to understand the role of fair value accounting, taking into account the possibility for banks to use their private information (Level 3 reporting) to compute fair values. Namely, I analyze a model of prudential regulation to shed some light on banks' incentives to use Level 3 reporting. I bring in accounting measures as the primary inputs into capital requirements set by a regulator to efficiently allocate control rights within a bank and to provide managerial discipline. My analysis of the Level 3 reporting externalities highlights an interesting tradeoff between transparency and financial stability. On the one hand, Level 3 reporting reduces the ability for a bank's stakeholders to extract information from financial statements of similar banks. On the other hand, Level 3 reporting decreases systemic risk caused by mark-to-market accounting. Further, manipulation makes Level 3 reporting less desirable, which may in turn increase systemic risk. I believe that the framework of this chapter offers other opportunities to study the real-effects of fair value accounting that have not yet been explored. The second chapter of this thesis is co-authored with Jeremy Bertomeu of the University of California San Diego and Haresh Sapra of the University of Chicago. In this chapter, we tackle the question of the optimal loan loss provisioning system for banks. In particular, we develop first a framework to study how accounting measurement and prudential regulation interact to affect a bank's incentives to originate credit. Our main result is that the accounting measurement system and bank leverage are policy tools that should be used in tandem, generating more value than systems that rely either on accounting regulation or on prudential regulation. Then, we use our results to shed some light on the current debate on the appropriate loan loss provisioning model for banks. We show that while banks engage in excessive risk-taking under an incurred loss model, an expected loss model can lead to excessive liquidations. The third chapter of this thesis moves away from financial reporting for banks to focus on the analysis of auditors' incentives to deliver high audit quality. In particular, I try to understand the impact of the provision of non-audit services (NAS) on audit firms' incentives, in order to conclude on the best way to regulate this industry. I believe that a better understanding of auditors' incentives is necessary to design better regulations. To that end, I develop a framework that provides new insights into the incentive effects of NAS on auditors. I show that it can be optimal for the investors of a client firm to let the external auditor provide NAS because of an incentive externality. Indeed, the possibility of providing NAS contingent on detecting financial misstatements increases the auditor's incentives to exert audit effort. However, despite this positive externality, the provision of NAS may decrease perceived audit quality, which may in turn render the provision of NAS by auditors undesirable. Thus, my analysis uncovers an interesting tradeoff for regulators between the positive incentive effect and the decrease in audit quality. Removing the current restriction on contingent audit fees may offset this ex post decrease in audit quality while preserving the ex ante incentives
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Hoffman, Benjamin. "The Market's Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5". Diss., The University of Arizona, 2012. http://hdl.handle.net/10150/228153.
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I investigate the stock market's reaction to events related to the Public Company Accounting Oversight Board's (PCAOB) development and enactment of Auditing Standard No. 5 (AS 5). The change from Auditing Standard No. 2 (AS 2) to AS 5 was debated in the business press at length. The PCAOB stated that the goal of AS 5 was to reduce the prohibitive costs of the Sarbanes-Oxley Act of 2002 - Section 404 and AS 2 (Krishnan et al. 2008) while maintaining the effectiveness of the internal control audits required by those policies. However, there was concern that internal control audit quality would decrease under AS 5. My study examines how investors perceived this change by considering stock market reaction around 10 event dates related to PCAOB and Securities and Exchange Commission (SEC) actions with regard to the development and enactment of AS 5. I find evidence that the market's reaction to key AS 5 events was significantly negative, which is consistent with investors perceiving AS 5 as a significant decrease in internal control audit quality. I also study these investor reactions cross-sectionally to further examine the two potential effects of AS 5 (decrease in compliance costs and decrease in internal control audit quality) and how they relate to firm characteristics (size, complexity, litigation risk, and fraud risk). I find evidence consistent with my main finding: investors' perceived increase in information risk under AS 5 is apparent when considering firm characteristics. Finally, I consider ex-post financial reporting quality under AS 5 and find no significant change in financial reporting quality compared to under AS 2. This study contributes to accounting research by being the first to study the stock market's perception of this significant policy change archivally and the first to consider the effectiveness of AS 5 with regard to financial reporting quality.
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DAVIS, JON STUART. "AUDITOR BIDDING AND INDEPENDENCE: A LABORATORY MARKETS INVESTIGATION (EXPERIMENTAL ECONOMICS)". Diss., The University of Arizona, 1987. http://hdl.handle.net/10150/184130.
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This study reports the results of experiments using laboratory markets designed to test several predictions of economic behavior generated by DeAngelo's (1980, 1981) characterization of the auditor-client contractual relationship. These predictions address (1) auditor pricing behavior in the face of start-up costs and transactions costs incurred by the client when switching auditors and (2) the effect of start-up costs and transactions costs on auditor independence. The research was motivated by the recent concern expressed by policy-makers regarding the link between auditor pricing behavior and independence and the unobservability of auditor prices and independence in the naturally-occurring market. It was reasoned that, given the difficulty of obtaining data in the real world, laboratory market research would be a good "first step" in evaluating theories linking auditor pricing behavior to independence. The laboratory markets used to test the predictions were run in two stages. In the first stage, which used a sealed offer auction, subjects offered to sell an imaginary service to a computerized buyer in a series of five-auction markets, with certain payoffs. The contract prices in the first phase of the experiment were used to measure equilibrium predictions in conditions of certain payoffs. The second stage of the experiment, which tested predictions concerning independence and equilibrium prices in a world of uncertain payoffs, was identical to the first stage, except that payments were conditional on outcomes which depended on a decision rule specified by the sellers after each auction. The results of the experiments show significant decreases in independence as theoretical quasi-rents available to the incumbent seller increased. Furthermore, evidence on the relationship between lowballing and independence was inconclusive, due to the inequality of quasi-rents observed in cells where lowballing was allowed or restricted. With respect to pricing behavior, lowballing was observed in all markets where it was permitted, and increased as the theoretical quasi-rent stream increased. In addition, theoretical equilibrium price predictions under conditions of certain payoffs are weakly predictive of winning offers made by sellers. However, in settings with conditional payoffs, equilibrium predictions were not achieved in the experiment, perhaps due to design artifacts, or to the existence of an unspecified, alternative equilibrium.
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Meyer, Sarah Ruth. "Improvements and assessments of water auditing techniques". [College Station, Tex. : Texas A&M University, 2006. http://hdl.handle.net/1969.1/ETD-TAMU-1087.
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Line, S. A. "A conceptual model of quality system auditing". Thesis, Cranfield University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333535.
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Du, Toit Hendrik Jacobus. "Professional internal auditing in the public sector". Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/55959.
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Thesis (MPA)--Stellenbosch University, 1998.ENGLISH ABSTRACT: In this study the assumption is made that the delivery of a professional internal audit service has a direct bearing on the improvement of effectiveness of services delivered. Internal auditing in the public sector, compared to the private sector, is still at an early stage of development. A change in emphasis brought about by the new Constitution has led to a demand for stronger accountability and transparency. The internal audit profession has an important role to play by assisting management in the effective, efficient and economic reaching of goals and objectives. To fulfil this role successfully it is necessary for the internal auditor to possess specific skills and knowledge to perform audit tasks unique to the public sector. The hypothesis as formulated emphasises the relationship between professional internal auditing and organisational effectiveness. Through the content of this study project it is endeavoured to prove this point. An investigation into the field of internal auditing was undertaken by means of a study of the available literature, including the Standards for Professional Practice of Internal Auditing. Opinions and information were obtained from management and other persons involved with auditing by means of a questionnaire. The opinions and information were. integrated to obtain a comprehensive picture. A study of the literature revealed that internal auditing is supported by four pillars, namely: - Achieving objectives - Safeguarding and using of assets - Economic, effective and efficient execution of functions - Compliance with policy, prescripts and regulations. The literature also describes a definite process followed during an audit. During the audit process risk factors must be taken into account. Technical aspects relating to internal auditing is covered in the literature, but references to examples in the public sector are lacking. This deficiency was identified during the field study by means of a questionnaire. Respondents indicated in questionnaires that effectiveness of management, financial information and compliance with controls must be subjected to internal auditing. Management views the internal audit as a source of information on the activities of every department. The recommendations for professional internal auditing in the public sector are aimed at promoting accountability and transparency in the organisation. To ensure effective internal auditing it is necessary for the internal auditor to take note of the environment in which the organisation's activities play a role. A study of public administration as a management science is therefore important for the internal auditor to obtain insight into a holistic approach regarding the activities of public sector organisations.
AFRIKAANSE OPSOMMING: In hierdie studie word as uitgangspunt die aanname gemaak dat daar 'n verband bestaan tussen die lewering van 'n professionele diens deur die interne ouditeur en die effektiwiteit van dienste wat aan interne ouditering onderwerp word. Interne ouditering in die openbare sektor in vergelyking met die privaatsektor, is nog in 'n begin stadium van ontwikkeling. 'n Klemverskuiwing wat teweeggebring is deur die nuwe Grondwet het daartoe gelei dat groter rekenpligtigheid en deursigtigheid vereis word. Die interne oudit beroep het 'n belangrike rol te speel deur bestuur by te staan in die effektiewe, doelmatige en ekonomiese bereiking van doelwitte. am hierdie rol suksesvol te vervul is dit nodig dat die interne ouditeur oor bepaalde vaardighede en kennis sal beskik om oudittake uniek aan die openbare sektor professioneel uit te voer. Die hipotese soos geformuleer beklemtoon die verband tussen professionele interne ouditering en organisatoriese effektiwiteit. Met die inhoud van die werkstuk word daar gepoog om die punt te bewys. 'n Ondersoek na die gebied van interne ouditering is onderneem deur 'n studie te maak van beskikbare Iiteratuur, insluitend die Standaarde vir Professionele Praktykvoering van Interne Ouditering. Deur middel van 'n vraelys is menings en inligting van bestuur en persone betrokke by ouditering verkry. Die menings en inligting is saamgevoeg om 'n geheelbeeld te verkry. 'n Studie van die Iiteratuur toon dat interne oudit deur vier pilare ondersteun word naamlik: - Bereiking van doelwitte - Beveiliging en aanwending van bates - Ekonomiese, effektiewe en doelgerigte uitvoering van funksies - Nakoming van beleid, voorskrifte en regulasies. Die Iiteratuur beskryf 'n bepaalde proses wat gevolg word tydens ouditering. Gedurende die ouditproses moet risikofaktore in ag geneem word. Tegniese aspekte verbonde aan interne ouditering word gedek, maar verwysings na voorbeelde uit die openbare sektor ontbreek grootliks in die Iiteratuur, vandaar die noodsaaklikehid vir 'n veld studie wat deur middel van 'n vraelys gedoen is. Respondente het in die vraelyste aangedui dat effektiwiteit van bestuur, finansiele inligting en die nakoming van kontroles aan interne ouditering onderwerp moet word. Bestuur beskou die interne ouditeur as 'n bron van inligting oor die aktiwiteite van elke departement. Die aanbevelings vir professionele interne ouditering in die open bare sektor is daarop gemik om rekenpligtigheid en deursigtigheid van 'n organisasie te bevorder. Om effektiewe interne ouditering te verseker is dit noodsaaklik dat die interne ouditeur ook kennis dra van die omgewing waarin die organisasie se aktiwiteite 'n rol speel. 'n Studie van Publieke Administrasie as 'n bestuurswetenskap sal dus vir die interne ouditeur van belang wees om insig te verkry in 'n holistiese benadering tot aktiwiteite van openbare sektor-organisasies.
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Amara, Salem Mohamed Omar. "Performance auditing in the Libyan public sector". Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3253/.
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Libya is a developing Arab State with a small population and a large geographic area. After the Alfatah revolution in 1969, the Libyan economy changed. Most activities such as agriculture, industry, investment, and other associated services were developed. Accordingly, the number of users of financial information in Libya rose steadily and has continued to grow ever since due to economic growth and flourishing business. This situation has led to an increased need for more reliable information to enable the country's authorities to exercise full accountability concerning the efficient and effective use of the available scarce resources on the part of those entrusted with administering public programmes and activities. In a response to this need, PA was required to be conducted by auditors in 1989. Consequently, PA examinations are carried out by two separate institutions, namely the Institute of Financial Auditing (IFA) and the Institute of Investigation and Public Control (IIPC). Accordingly, a comprehensive description of the nature of PA as practised by the Libyan auditors, assessing the degree to which these practices have been effectively operated and suggesting improvements in these practices, was felt necessary. A mixed-methodological design was utilized in this study. Close-ended questionnaires and semistructured interviews are the data collection techniques. The questionnaires were sent to a sample of performance auditors and public sector managers. The interviews were also conducted with a sample of performance auditors and public sector managers. The findings of this study revealed that the Libyan experience in the field of PA shares, in various instances, a common base with what has been identified in the literature or reported in the practices of other state audit institutions. The research findings, furthermore, showed that PA in the Libyan public sector is "rarely effective" or "ineffective" due to many obstacles that the current system of PA is facing, such as "ambiguity of organizations' objectives", "lack of performance measures", "lack of a sound internal control system", and "shortage of qualified performance auditors and specialized staff from different disciplines to carry out PA investigations". In addition, the findings showed that the PA system in Libya can be improved through the adoption of certain procedures, of which the most important are improving performance auditors' skills and attention being paid to PA by the legislative and administrative officials at higher levels in Libya. Lastly, in the light of these findings recommendations were proposed to overcome the reported deficiencies and to improve PA practices in the Libyan public sector.
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Ruban, A. "The evolution of environmental auditing in Ukraine". Thesis, Sumy State University, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36285.
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Environmental policy shapes the future tendencies and ways of the regulation and govern environmental issues. According to McCormick environmental policy is defined as “any action deliberately taken to manage human activities with a view to prevent, reduce, or mitigate harmful effects on nature and natural resources, and ensure that man-made changed to the environment do not have harmful effects on humans” (McCormick 2001:21). To realize and regulate these activities different instruments of environmental policy have evolved and used around the world. Policy instruments are seen as “a set of techniques used by the executive power of a country to implement its policies” (Ryden and Karlsson 2012). Environmental auditing is one of such tools, which was developed in the 1970s in North America, “as management tool to examine and evaluate the compliance of facilities and operations with (increasingly numerous and complex) environmental laws and regulations” (Hunt and Jonson 1995:70) and then spread to the United Kingdom (UK), continental Europe and around the world. Environmental audit is a flexible tool of environmental policy that includes different stages of planning, risk assessment, testing, evaluating, concluding and reporting stages (Collier 1995).
When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/36285
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Habegger, Jerrell Wayne. "An internal auditing innovation decision: statistical sampling". Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53522.
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In planning an effective and efficient audit examination, the auditor has to choose appropriate auditing technologies and procedures. This audit choice problem has been explored from several perspectives. However, it has not been viewed as an innovation process.
This dissertation reports the results of an innovation decision study in internal auditing. Hypotheses of associations between the internal auditor’s decision to use statistical sampling and the perceived characteristics of statistical sampling are derived from Rogers’ Innovation Diffusion model (Everett Rogers, Diffusion of Innovations, 1983). Additional hypotheses relating the decision to use statistical sampling to personal and organizational characteristics are derived from the innovation adoption and implementation research literature.
Data for this study were gathered by mailing a questionnaire to a sample of internal audit directors. Incorporated into the questionnaire are several scales for measuring (1) innovation attributes, (2) professionalism, (3) professional and organizational commitment, (4) management support for innovation, and (5) creativity decision style. The usable response rate was 32.5% (n= 260).
The primary finding of this study is that the extent of use of attributes, dollar unit, and variables sampling techniques is positively associated with the respondents’ perceptions of their relative advantage, trialability, compatibility, and observability, and negatively associated with the techniques’ perceived complexity. A secondary finding is that there is no overall association between the extent of use of statistical sampling by the internal auditors and their (1) professionalism, (2) professional and organizational commitment, (3) decision style, and (4) organizational support for innovation. Further exploration using multiple regression and logistic regression analyses indicate that several of the personal and organizational characteristics add to the ability of the regression models to explain the extent of use of statistical sampling. Evidence that organization types do have an effect upon the innovation decision process is presented.
The study concludes by discussing its implications for understanding the innovation decision process of internal auditors, for designing and managing future innovation processes in auditing, and for further research into audit choice problems and innovation decisions of auditors and accountants.Ph. D.
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Cook, Jonathan. "Signalling game models of the auditing process". Thesis, University of Edinburgh, 1997. http://hdl.handle.net/1842/21155.
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Theoretical auditing models have recently changed from a single-person to a multi-person setting. This change has been prompted by the inability of decision theory to recognise that the manager has the potential to influence the outcome of the audit. One of the motivating factors for audit work is the auditor's uncertainty about the rate of error or fraud occurrence. This is incorporated in the Audit Risk model in the "inherent risk" term, which has only been considered in a decision-theoretic setting. A game theoretic consideration leads to a signalling game. Two models of the audit are developed to consider settings of both error detection and fraud prevention. In the model of error detection the players' actions include the effort put into maintaining the internal control system and investigation of these controls by the auditor followed by substantive testing and qualification. The efforts of changes in the players' outcome costs on the number and type of equilibrium pairs is investigated. The model is shown to have the following properties; Costly information acquisition can form part of a pure strategy equilibrium, and the manager can send signals that are conditional upon the inherent chance of errors occurring. An example is given to illustrate the above properties. This also shows that raising an outcome cost to encourage hard work can be counter-productive. Fraud and its detection do not occur in isolation. A model is therefore developed where fraud detection occurs against a background of unintentional errors. The auditor must divide his resources between error detection and fraud prevention. The manager is classified into two types by his difficulty in committing a fraudulent act. The manager has a choice over the level of effort to put into maintaining the internal control system and whether or not to commit a fraudulent act. The auditor chooses the level of substantive testing and subsequent in depth testing to carry out before issuing an audit report. It is shown that no equilibrium exist where the manager always reveals his type to the auditor.
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Andersson, Skantze Joel. "Continuous Auditing : Internal Audit at a Crossroads?" Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-145066.
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Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). Design/methodology/approach – The study draws on the Technology Acceptance Model (TAM), and data are obtained through semi-structured interviews capturing internal auditors’ attitude towards CA, and what factors that influence an adoption. Findings – There is a shattered view on CA amongst IAFs, where the proponents embrace it as a set of value-adding methodologies whilst the opponents argue that it falls outside their responsibility and threaten the independence of the function. Thus, why CA has not been leveraged to its full potential is, in contrast to previous research, not solely attributable to practical factors but also due to the IAFs’ vast differences in approach to CA as a concept. Practical implications – The study has brought attention to the distinguished disparity found in internal auditors’ attitude towards CA. Ultimately, doubts, whether CA should be leveraged by IAFs has come to light. These are hurdles that need to be considered, both by academia, standard-setting groups, and business society if the leap for CA ought to continue. Originality/value – The use of semi-structured interviews contributes to in-depth understandings and insights of the internal auditors’ attitudes towards CA. Moreover, such an approach is more likely to capture the stance towards CA in greater detail than that possible of previous large-scale surveys.
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Mayhew, Brian William 1967. "Reputation building and the demand for auditing". Diss., The University of Arizona, 1997. http://hdl.handle.net/10150/289400.
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The purpose of this dissertation is to examine the role auditor reputation plays in the demand and supply of audits and to examine the process by which an auditor builds a reputation for audit quality. The goal is to begin to develop a comprehensive theory of the demand for auditing and the incentives this demand creates for the supply of audits. Scott (1984) cites a lack of theory capturing the precise nature of the auditor's contribution to a production and exchange economy. This paper uses an experimental economy and related model to examine the role of an auditor's reputation for delivering high quality audits in such a multiple period economy. A theory of the demand and supply of audits is necessary to help assess the need for regulation of the audit market. The need for regulation in existing audit markets has been questioned by some members of the auditing profession (Arthur Andersen, et. al. 1992). In response, experimental economic markets (EEM) research has examined different regulatory regimes (Dopuch and King 1992, Dopuch et. al., 1994). However, this research has not examined whether reputation can serve as a substitute for regulation in motivating the supply of high quality audits. Existing EEM research has provided some evidence of reputation effects in general (DeJong, et. al., 1985, Dopuch and King 1991) but has produced limited evidence of auditor reputation. Unlike prior EEM research, this paper explicitly examines auditor reputation. Three different experimental treatments were used to test the derived model: one treatment with robot investors and two treatments with human investors. The robot investor replications produced strong support for an auditor reputation model. Two of six human investor replications supported an auditor reputation model while the other four collapsed into markets for lemons. The markets suggest that the managers' demand for audit quality drove the level of audit quality supplied by auditors. When the managers did not demand and auditors did not supply high quality audits, the markets collapsed.
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Mehdiyar, Lila. "Auditing troubled employees in the public sector". CSUSB ScholarWorks, 1996. https://scholarworks.lib.csusb.edu/etd-project/2944.
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Brandt, Jonathan, i Armin Cehajic. "Continuous Auditing : Inställning och attityder hos internrevisorer". Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20087.
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Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla.Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet.För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning.Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara.There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.
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Pelzer, Sandra. "A review of auditing education in Australia". Thesis, Queensland University of Technology, 1993. https://eprints.qut.edu.au/227017/1/T%28BS%29%2053_Pelzer_1993.pdf.
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This is the first known study in Australia, that has as
its purpose the development of a proposed curriculum for
a core unit in auditing with which core units presently
taught in Australia are compared. Not only is this study
useful for determining the present state of auditing
education in Australia, but it can be used as a basis for
other auditing teachers to develop and evaluate their own
core auditing units as well as providing a database for
continued research into auditing education. This study
identifies that there is a need for the core unit in
auditing to change to meet the guidelines of the proposed
curriculum, especially in the areas of subject content,
for example, the need for an emphasis on ethics, EDP
Audit, and skills development.
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Li, Chuntao, i 李春濤. "Two essays on auditing quality in China's audit market for listed firms". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.
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