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Artykuły w czasopismach na temat "Selection of auditor"
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Hall, Curtis M., Benjamin W. Hoffman i Zenghui Liu. "Ownership structure and auditor selection". Managerial Auditing Journal 35, nr 8 (31.08.2020): 1121–42. http://dx.doi.org/10.1108/maj-07-2019-2360.
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Purpose This paper aims to investigate the effect that ownership structure (public vs private) has on the demand for high-quality auditors, specifically in the US banking industry. Design/methodology/approach The authors predict that public banks are more likely to hire a high-quality auditor than private banks and pay a higher audit fee premium for that high-quality auditor (due to higher agency costs, more demand for financial information and higher litigation risk). The authors analyze 2008–2014 banking data from the Federal Reserve using probit and OLS regression analysis to examine if there is a higher probability that public banks choose higher quality auditors and pay higher audit fees when they do so. Findings The results show that private banks are less likely to hire Big 4 auditors and industry-expert auditors than public banks. The authors also find that both private and public banks pay higher audit fees for Big 4 and industry-expert auditors, and that public banks pay a higher premium for Big 4 auditors and industry experts than private banks. Research limitations/implications The findings may not be fully generalizable to other types of firms, as banking is a heavily regulated and complex industry. However, inferences from this study may be generalizable to other similar industries such as insurance or health care. Practical implications The results of this paper imply that public and private banks have differing priorities when hiring their financial statement auditor. This may be of interest to investors and auditing regulators. Social implications The findings of this paper underscore the value of hiring an industry-expert auditor in an industry that is highly complex and regulated. This may be of interest to managers and policymakers. Originality/value Due to data restrictions, the emphasis of prior literature on the banking industry has been on public banks. This study is the first to analyze the differences between public and private banks’ demand for audit services.
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Almer, Elizabeth Dreike, Donna R. Philbrick i Kathleen Hertz Rupley. "What Drives Auditor Selection?" Current Issues in Auditing 8, nr 1 (1.04.2014): A26—A42. http://dx.doi.org/10.2308/ciia-50779.
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SUMMARY This study provides evidence on the factors that currently impact audit committee members' selection of external auditors. Using a two-stage approach, we survey and interview public company audit committee members (ACMs), and find evidence that management continues to provide input into the decision process even as SOX regulations require audit committees to take responsibility for the auditor selection decision. ACMs view management as an important information source when they assess the proposing audit partner's reputation for accessibility, timeliness, and ability to liaise with the firm's national technical office, as well as the proposing audit firm's technical and industry expertise. Results of this study can help firms be more competitive in the audit bidding process, inform policy makers when considering whether to impose further audit committee regulations, and aid academics in ensuring an up-to-date understanding of the audit committee's role in the auditor selection process.
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Fatemi, Darius J. "An Experimental Investigation of the Influence of Audit Fee Structure and Auditor Selection Rights on Auditor Independence and Client Investment Decisions". AUDITING: A Journal of Practice & Theory 31, nr 3 (1.08.2012): 75–94. http://dx.doi.org/10.2308/ajpt-10289.
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SUMMARY This study uses experimental markets to gain insights into the effect of audit fee structure and auditor selection rights on auditor independence and client investment decisions. I find that firm managers are more willing to make a high cost/return investment under a lowballing setting than when auditors are paid a flat rate. Auditor behavior is primarily summarized as a response to past manager choices; when managers are especially willing to invest and honest, auditors perform fewer tests of manager disclosures. I also show that under manager selection, when lowballing exists, auditors initially attribute a higher accuracy to investigations indicating high manager investment than tests that suggest low investment, but the difference in accuracy assessments dissipates with time. Under investor selection, accuracy assessments of test results do not differ according to their outcome. Further analysis indicates that auditor retention under manager selection is negatively impacted by both unreliable auditing and disagreements with managers, with only the former affecting retention under investor selection.
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Chien, Chin-Chen, Ken Y. Chen i Shan-Ying Wu. "Corporate governance and auditor selection: Evidence from Taiwan". Corporate Ownership and Control 6, nr 1-4 (2008): 492–503. http://dx.doi.org/10.22495/cocv6i1c4p9.
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This paper investigates the relation between corporate governance and auditor selection for firms listed in Taiwan. More specifically, we use the divergence between control rights and cash flow rights (i.e., the ratio of control rights to cash flow rights) to measure the extent of the corporate governance mechanism whereas we use three quality levels to define auditor type - Big 5 industry specialist (highest quality), nonspecialist Big 5 (middle quality), or non-Big 5 auditor (lowest quality). Using both multinomial logistic regression and binary logistic regression models, we find that the likelihood of selecting specialist auditors and Big 5 auditors increases with the ratio of control rights to cash flow rights after controlling for other variables, which suggests that firms with greater entrenchment effects are more likely to hire high quality auditors. Our study contributes to the literature of accounting and auditing by demonstrating the relation between corporate governance, measured as the deviation of control rights and cash flow rights, and selection of high quality auditors, which has not been explored in Taiwan where the interests of controlling and minority shareholders are not perfectly aligned.
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Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection". Current Issues in Auditing 11, nr 1 (1.09.2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.
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SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” (Abbott, Brown, and Higgs 2016), who investigate the extent to which audit committee members (ACM) of small public companies consider auditors' Public Company Accounting Oversight Board (PCAOB) inspection reports and/or the auditors' prior affiliation with management in their auditor hiring decisions. The authors find participants (the study's proxy for ACM) incorporate the inspection report, as well as the auditor's prior affiliation with management into their selection decision. Specifically, an auditor's prior affiliation with management negatively impacts his/her chances of being selected by the audit committee. To the extent inspection results measure auditors' competence and prior affiliation with management measures auditor independence, the authors find auditor independence influences auditor selection decisions only when an auditor is deemed competent. In this paper, I discuss the implications of Abbott et al.'s (2016) findings for auditors, public companies, audit committees, and regulators/policymakers interested in understanding whether and how major aspects of the Sarbanes-Oxley Act of 2002 are being implemented within corporate governance.
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Mayhew, Brian W., i Joel E. Pike. "Does Investor Selection of Auditors Enhance Auditor Independence?" Accounting Review 79, nr 3 (1.07.2004): 797–822. http://dx.doi.org/10.2308/accr.2004.79.3.797.
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This paper reports the results of experiments designed to examine whether investor selection of auditors enhances auditor independence. The experimental design enables us to explore the effect on independence of different institutional rules as to who hires and fires auditors and to directly measure independence violations. The results suggest that transferring the power to hire and fire the auditor from managers to investors significantly decreases the proportion of independence violations. Additional analysis suggests that a reduction in independence violations increases the overall economic surplus generated in the markets examined.
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Auditya, Irfan, i Provita Wijayanti. "ANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN". Jurnal Akuntansi Indonesia 2, nr 1 (14.11.2016): 27. http://dx.doi.org/10.30659/jai.2.1.27-35.
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This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements. The study population is a company listed on the Indonesia Stock Exchange from 2008 until 2010. The sample selection based on purposive sampling method and obtained a sample of 38 companies. Then analyzed with multiple regression. The results showed that the change of ownership of managers and auditors significantly affect the integrity of the financial statements. While the auditor independence variables, firm characteristics, quality auditor is not significant
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Cho, Eun Jung, Ju Ryum Chung i Ho-Young Lee. "The Role of Labor Unions in Corporate Transparency: Focusing on the Role of Governance in Auditor Change Process". Sustainability 11, nr 9 (8.05.2019): 2643. http://dx.doi.org/10.3390/su11092643.
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This study investigates how the presence and power of labor unions are associated with auditor replacement, more specifically, external auditor tenure and the direction of auditor change. External auditor tenure and direction have been of great interest to stakeholders, as they are very likely associated with the financial reporting quality and corporate transparency, crucial factors for sustainable business. We are focusing on the role of the labor union, one of the key stakeholders involved in corporate governance and transparent operations, in external auditor selection processes. During the annual wage bargaining process, labor unions that rely on financial information face information asymmetry because financial statements are provided by the management. Therefore, labor unions have a high demand for independent and capable external auditors. This demand is likely to shorten auditor tenure and/or prompt changes to higher-quality auditors. Using a sample of 4568 firm-years listed in the Korean stock markets for the period of 2005 to 2008, we find evidence that the presence and power of labor unions significantly decrease external auditor tenure. We also find that the direction of auditor changes with the presence and power of labor unions is likely from non-industry specialist auditors to industry specialist auditors. This study contributes to the extant literature by extending the previous research on auditor selection and the governance role of labor unions.
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Abbott, Lawrence J., i Susan Parker. "Auditor Selection and Audit Committee Characteristics". AUDITING: A Journal of Practice & Theory 19, nr 2 (1.09.2000): 47–66. http://dx.doi.org/10.2308/aud.2000.19.2.47.
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The role of the audit committee in corporate governance is the subject of increasing public and regulatory interest. We focus on one frequently noted function of the audit committee: auditor selection. We argue that independent and active audit committee members demand a high level of audit quality because of concerns about monetary or reputational losses that may result from lawsuits or SEC sanction. Auditors who specialize in the client's industry are expected to provide a higher level of audit quality than do nonspecialists. Thus, we predict that firms with audit committees that are both independent and active are more likely to employ an industry-specialist auditor. We find that firms with audit committees that do not include employees and that meet at least twice per year are more likely to use specialists. This study contributes to our understanding of audit committee functions and provides evidence that industry specialization is an important element of auditor selection.
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Bhattacharya, Arnab, i Pradip Banerjee. "An empirical analysis of audit pricing and auditor selection: evidence from India". Managerial Auditing Journal 35, nr 1 (6.01.2019): 111–51. http://dx.doi.org/10.1108/maj-11-2018-2101.
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Purpose This paper aims to examine various factors affecting the pricing of audit services and the selection of auditors in the Indian audit market. This paper also aims to investigate the impact of financial distress conditions on the audit pricing and auditor choice decisions of a firm, particularly in the context of a developing economy. Design/methodology/approach The sample comprises 22,644 firm-years for 1,366 Indian firms from 1990 to 2015. The authors adopt ordinary least squares regression technique to model audit fee, and logistic regression technique to model auditor choice as a function of various factors relating to firm attributes and auditor characteristics. Findings This paper finds that auditors tend to charge an audit fee premium when they are affiliated to a Big 4 auditor, have industry specialization or jointly provide auditing and non-auditing services. Additionally, firms with larger boards, higher proportion of independent board of directors and CEO–Chairman separation are more likely to choose a Big 4-affiliated auditor. The results also suggest that financially distressed firms tend to pay significantly lower audit fees and are more likely to choose non-Big 4 auditors. Originality/value This paper is among the few studies which investigate how financial distress impacts the audit pricing and auditor choice decisions of a firm in the context of emerging economies. The findings of this paper raises serious concerns about the credibility of the audited financial statements and corporate governance mechanisms of firms undergoing financial distress. The empirical results of this paper have strong implications for practitioners, regulators and investors.
Rozprawy doktorskie na temat "Selection of auditor"
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Fatemi, Darius J. "The influence of lowballing and auditor selection on auditor independence and client productivity". [Bloomington, Ind.] : Indiana University, 2007. 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:3278222.
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Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2007.Source: Dissertation Abstracts International, Volume: 68-09, Section: A, page: 3934. Adviser: Geoff Sprinkle. Title from dissertation home page (viewed May 8, 2008).
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Gimbar, Christine. "Effects of Experiential and Reflective Interventions on Novice Auditor Selection of Evidence Gathering Techniques". Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/51684.
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Auditing literature recently identified what has been termed a "social mismatch" between novice auditors and older, more experienced, more knowledgeable client contacts (Bennett and Hatfield 2013). This phenomenon occurs when novice auditors avoid face-to-face interactions with clients and can adversely affect the audit process. In light of the importance of novice auditor-client interactions, I conduct an experiment to identify potential mechanisms to mitigate the social mismatch phenomenon. Specifically, accounting students proxying for novice auditors are randomly assigned to experimental conditions in which they participate in role-play and perspective-taking exercises and complete an audit task commonly performed by novice auditors. Initial findings indicate that role-play interventions, such as those currently used in training at large public accounting firms, may exacerbate novice auditor inhibition tendencies. Furthermore, additional results suggest that actively taking the client's perspective prior to choosing an evidence gathering technique does not improve novice auditor decisions. Finally, auditor inherent characteristics are studied, including levels of emotional intelligence and impression management, and also do not appear to have implications for selection of evidence gathering techniques. Results of this study provide valuable insight into novice auditor-client interactions, as well as the implications of such interactions for audit evidence gathering activities.Ph. D.
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Li, Xudong. "The Impact of Social Learning and Social Norms on Auditor Choice". Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc700085/.
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The purpose of this dissertation is to explore the influences of industry dynamic factors (e.g., peer selections) on a client’s subsequent decision to select the type of auditor (e.g., Big N versus non-Big N), following auditor turnover. More specifically, drawing on social norms and social learning theories, I develop testable implications and investigate whether and how industry dynamics have an incremental power in explaining auditor choice beyond traditional firm-specific variables documented in prior research. Using a large sample from years 1988 – 2012, I find that clients are more likely to imitate their industry peers’ prior selections to select the type of their succeeding auditors, consistent with the implications of social learning theory. I also find that clients in industries with stronger industry norms, as measured by a greater proportion of clients audited by Big N auditors in an industry, are more likely to select Big N auditors as their succeeding auditors, consistent with the implications of social norms theory. To my best knowledge, this is the first study to explore the impact of social dynamics measured at the industry level on auditor selection and provide large-sample evidence on the relations between industry dynamics and auditor selection at the firm level. Findings of this study provide insights into the dynamic process of auditor selection in which companies do not make auditor-selection decisions in isolation of one another as often posited in existing literature, contribute to the research on the determinants of auditor choice by incorporating industry dynamics into an agent-principal model, and provide a more comprehensive view of the phenomenon of auditor selection.
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Nazatul, Faiza Syed Mustapha Nazri Sharifah. "Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/376.
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Auditing has an important role to play in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor change and the nature of change issues have been conducted, none of these in a Malaysian setting. Further, since the demise of Arthur Andersen, the audit market environment has changed significantly, creating a new research domain. In light of these recent developments, the objectives of this study are to address both auditor change and the nature of change issues. This study investigates two aspects of the Malaysian listed company auditor changes, namely the factors which influence auditor change and the nature of change. The first part deals with factors which influence auditor change, notably audit and client firms’ characteristics for the Malaysian listed company. Logistic regression analysis was used to explain the factors impacting on audit change and to examine the sensitivity of results to alternative period measurement and proxies of the basic model specification. Subsequently, the nature of change, in particular are address: changes of audit firm from a Big-4 audit firm to another Big-4 audit firm; from a non Big-4 audit firm to a Big-–4 audit firm; from a Big-4 audit firm to a non Big-4 audit firm; and from a non Big-4 audit firm to another non Big-4 audit firm. Two auditor characteristics are adopted: auditor ethnicity and auditor quality and three proxies of audit quality are adopted: brand name, specialist auditor and audit firm size. Logistic regression analysis and multinomial regression analysis were used to evaluate alternative models of the change process.
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Abidin, Shamharir. "Audit market concentration and auditor choice in the UK". Thesis, University of Stirling, 2006. http://hdl.handle.net/1893/119.
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Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor choice issues are available, especially in the UK setting. Further, since the downfall of Andersen, the audit market environment has changed significantly, creating a new audit environment to be researched. In light of these recent developments, the objectives of this thesis are to address both concentration and auditor choice issues. It is divided into two separate but interrelated parts. The first part of this thesis provides evidence on audit market concentration in the UK domestic listed company market from 1998 to 2003. The effect of Andersen’s demise on both audit market concentration and audit fees is examined. Using four different size measures (number of audits, audit fees, clients’ total assets and sales), three measures of concentration are calculated. Results show that the UK audit market has now clearly surpassed the tight oligopoly threshold and, despite auditing significantly fewer clients in 2003 than in 1998, the B5/4 managed to increase their fee dominance. In particular, the decline in B5/4 ‘number of clients’ market share was mainly due to their lower share of the newly-listed companies audit market. On the other hand, the slight increase in B5/4 audit fee market share was due to the net impact of leavers concentrating the B5/4 share and joiners diluting it. Voluntary switches to/from the B5/4 had a relatively small impact on B5/4 market share for both measures. Following Andersen’s acquisition by Deloitte & Touche, market levels of audit fee and audit fee rate (audit fee scaled by total assets) have increased markedly, suggesting that more audit effort is being expended as a way to restore confidence about audit quality after the damage caused by Andersen’s alleged misconduct. The acquisition has also contributed to a further increase in ‘audit fee’ market concentration for the 4-firm concentration ratio (CR4) and in the overall Hirschman-Herfindahl Index measure. Although, Deloitte & Touche gained significant market share in terms of both audit fees and number of audits through its acquisition of Andersen, it is PricewaterhouseCoopers that continues to hold the largest market share. Deloitte & Touche retained 93 former Andersen clients (74%), 21 (17%) moved to another B5/4 auditor and 11 (9%) chose a non-B5/4 firm. While former Andersen clients paid higher audit fees, in aggregate, the increase was, perhaps surprisingly, less than for the market as a whole. At the industry level, the B4 firms dominated all sectors, the highest non-B5/4 market share in any industry being just 8%. In 2003, PricewaterhouseCoopers was the leader in 18 out of 34 sectors. The second part of the thesis is divided into two separate studies – auditor change determinants and new auditor selection determinants. These studies use a sample of non financial auditor change companies to test logistic regression models of the determinants of auditor change and new auditor selection. The determinant variables include auditee, auditor and audit characteristics. This part also examines the sensitivity of results to alternative functional forms of the basic model specification. Two definitions of auditor quality – brand name auditor and specialism, are employed. Internal governance issues such as audit committee independence, the duality of chairman/CEO as well as the size/quality of the incumbent auditor were found to be significant determinants of auditor change. Expected future growth in the company, rather than past growth, and audit fee reduction were positively related to audit change probability. Result also suggests that companies changed auditor to improve the perception of auditor independence. By contrast, in the new auditor selection models, corporate governance variables did not appear to be important in determining a different quality (brand-name) auditor. Only the chairman/CEO duality variable was weakly and negatively significant, suggesting that duality is associated with a change to a lower quality auditor. Growing companies are more likely to change to a brand name auditor, consistent with the inability of smaller firms to provide services across an international market. Contrary to agency theory predictions, the results show that a company experiencing increased leverage is less likely to choose a B5/4 auditor, suggesting that B5/4 auditors are being selective in avoiding risky clients. Higher audit fees are paid to new auditors by companies that changed from non-B5/4 to B5/4, reflecting a B5/4 fee premium. However, the higher NAS fee result is contrary to initial expectations. Typically, far fewer variables were significant in the models with audit quality proxied by industry specialism. For the specialism models based on audit fee market share, there is counter-intuitive evidence that a company with a large number of subsidiaries is less likely to move to a specialist auditor from a non-specialist. New specialist auditors were more likely to be preferred when a company experienced an increase in current accruals or a reduction in leverage. In general, the results for these models were less strong and were dependent upon the specialist definition adopted. Finally, the thesis provides evidence that the choice of time variant model (ex-ante, contemporaneous or ex-post) made no significant difference to the overall results. The one exception concerns the ‘growth’ variable, where companies are found to change auditor in anticipation of future growth, rather than as a response to past growth. Further, the use of alternative proxy variables does not greatly influence the regression results. One important exception to this general observation concerns the brand name proxy. When brand name was defined as tier12 (to include Grant Thornton and BDO) the significance level was improved in all models. This suggests that, to some degree, Grant Thornton and BDO are viewed as quality service providers closer in quality to B5/4 than to other smaller audit firms.
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Sands, John Stephen, i n/a. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies". Griffith University. Department of Accounting, Finance and Economics, 1996. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050901.152229.
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This dissertation is concerned with a primary and two secondary research issues. The primary issue pertains to the existence of a two-stage auditor switching decision process; that is the auditor change and the auditor selection stages. The two secondary issues concern the relative influence of variables within their respective decision stages. External auditors are engaged not only to comply with the Corporations Law requirement and Australian Stock Exchange membership conditions but also to reduce the degree of information risk assigned by financial statement users to financial statements prepared by auditee management. The decision to switch auditors may cause financial statement users to assign a higher degree of information risk to financial statements, i.e., the indirect costs of switching auditors. A substantial increase in these indirect costs may have occurred as the average rate that Australian publicly listed companies switch auditor has increased in recent years. However, prior research has provided inconsistent and inconclusive evidence with regard to the variables that influence auditees to switch auditors. To avoid mis-perceptions by financial statement users about the newly appointed auditors' attestation of the financial information prepared by auditees, a greater understanding is needed of the auditor switching decision process to assist in mitigating these indirect costs of switching auditors. In prior research the underlying suggestion why auditees switch auditors is the development of a mis-match of audit services demanded to the services supplied by the incumbent auditor. To overcome this mis-match, auditees after deciding to change auditors then select a specific audit firm that offers suitable services and possesses suitable characteristics. A suggested reason for the inconsistent findings of prior research is that there are two decision stages (auditor change and auditor selection) in the auditor switching decision process and past studies have examined, intentionally or otherwise, different decision stages. From a two decision stage perspective, there are three additional explanations for the inconsistent findings of prior research. These explanations are 1) the inappropriate use of surrogate measures for the decision stage studied, 2) the misuse of the terms auditor change, auditor selection and auditor switching, and 3) the inappropriate research methodology and instrument design employed. This absence of a 'shared agreement' among researchers about the two-stage auditor switching decision concept and misuse of terms may have confused not only researchers but also survey participants and readers of auditor switching literature thus contributing to the inconsistencies in prior evidence as well as perpetuating the inconsistent results where the readers are the future researchers. A review of the literature identified five characteristic variables of the incumbent and replacement audit firms that influence the auditor switching decision. Four variables (disagreements between auditees and auditors that result in, or are caused by, the issuance of a qualified audit report and recommendations from three external sources) in addition to the five incumbent auditor characteristics were found to influence only the auditor change decision. In addition to the five replacement auditor characteristic variables, a further five variables, involving audit firm image creation or other promotional activities, have been found to influence the auditor selection decision stage. A primary and two secondary problems regarding the auditor switching decision process are addressed (1) How and to what extent does the impact of the five auditor characteristics on Australian auditees' decisions to change auditors (to terminate the incumbent auditor's appointment) differ from that on auditees' decisions to select the replacement auditor? (2) How and to what extent are the nine variables used by Australian auditee management in the decision to change auditors (to terminate the incumbent auditors appointment)? (3) How and to what extent are the ten variables used by Australian auditee management in the decision to select a replacement auditor? The provision of evidence to support the two-stage auditor switching decision process may be achieved by jointly examining and identifying significant differences in the perceived influence of auditor characteristics across the two decision stages and a comparison of their rank order of influence within each stage. Three empirical models are constructed to investigate these three research questions. Using the MANOVA (within-subjects) design, the first model is to analyse each respondent's perception of the level of influence of each of the five auditor characteristic variables across the two decision stages. The second and third empirical models are using an one-way ANOVA design to test the influence of each of the respective independent variables (i.e., nine variables for the change decision and ten variables for the selection decision) on the respective dependent variable (i.e., the change decision or the selection decision). Fifty-three usable responses were received from Australian companies identified as voluntarily switching auditors for the reporting year ended 1990 and/or 1991. The data collected for analysis were provided by company executives of these companies. The major findings of this study are: 1) Two of the five auditor characteristics, 'level of audit quality' and 'suitability of non-audit services', differed significantly in their level of relative influence across the two decision stages. Furthermore, there was some support in the results for a perceived difference in the influence of a third auditor characteristic, 'size of audit fees', across both stages. 2) Significant differences were perceived in the level of influence of variables on the auditor change decision stage. The six most influential variables were the higher audit fees, the auditor's offices were not located near the auditee's geographically dispersed offices, the incumbent auditor's lack of industry specialisation, a higher audit quality was not provided, the non-audit services offered were unsuitable, and director's recommendations. 3) In the auditor selection decision stage, significant differences were perceived in the level of influence of variables. The six most influential variables were the lower fees, the recommendations of business colleagues, a higher quality audit can be provided, the suitability of range of non-audit services, the closeness of the auditor's offices to the auditee's geographically dispersed operations, and the availability of industry specialisation. 4) A comparison of the rank order of influence of auditor characteristic variables within each decision stage found variances exist for two variables 'closeness of auditor's offices to the auditee's operations' and 'the level of industry specialisation' across the two stages. 5) The significant difference in the level of influence of characteristics of the incumbent and replacement auditors in the first finding suggests that auditors are not perceived as providing homogeneous services. Furthermore, from the significant difference in these auditor characteristic variables within each decision stage in the second and third findings imply that the auditor characteristics of an auditor are not perceived as homogeneous. The following major conclusions are drawn from this study. The evidence from these major findings support the existence of a two-stage auditor switching decision process. The results also show that auditor switching decision makers' perceptions of the variables that influence auditor switching vary across the two decision stages and with the auditor change and auditor selection decisions. Finally, because the characteristics of the auditors vary in their perceived influence across both stages and within each decision stage, these variances suggest the auditor characteristics supplied are perceived to be heterogeneous. This perceived heterogeneity permits audit firms to differentiate their services offered and requires auditees to employ a two-stage auditor switching decision process.
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Sands, John Stephen. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies". Thesis, Griffith University, 1996. http://hdl.handle.net/10072/366910.
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This dissertation is concerned with a primary and two secondary research issues. The primary issue pertains to the existence of a two-stage auditor switching decision process; that is the auditor change and the auditor selection stages. The two secondary issues concern the relative influence of variables within their respective decision stages. External auditors are engaged not only to comply with the Corporations Law requirement and Australian Stock Exchange membership conditions but also to reduce the degree of information risk assigned by financial statement users to financial statements prepared by auditee management. The decision to switch auditors may cause financial statement users to assign a higher degree of information risk to financial statements, i.e., the indirect costs of switching auditors. A substantial increase in these indirect costs may have occurred as the average rate that Australian publicly listed companies switch auditor has increased in recent years. However, prior research has provided inconsistent and inconclusive evidence with regard to the variables that influence auditees to switch auditors. To avoid mis-perceptions by financial statement users about the newly appointed auditors' attestation of the financial information prepared by auditees, a greater understanding is needed of the auditor switching decision process to assist in mitigating these indirect costs of switching auditors. In prior research the underlying suggestion why auditees switch auditors is the development of a mis-match of audit services demanded to the services supplied by the incumbent auditor. To overcome this mis-match, auditees after deciding to change auditors then select a specific audit firm that offers suitable services and possesses suitable characteristics. A suggested reason for the inconsistent findings of prior research is that there are two decision stages (auditor change and auditor selection) in the auditor switching decision process and past studies have examined, intentionally or otherwise, different decision stages. From a two decision stage perspective, there are three additional explanations for the inconsistent findings of prior research. These explanations are 1) the inappropriate use of surrogate measures for the decision stage studied, 2) the misuse of the terms auditor change, auditor selection and auditor switching, and 3) the inappropriate research methodology and instrument design employed. This absence of a 'shared agreement' among researchers about the two-stage auditor switching decision concept and misuse of terms may have confused not only researchers but also survey participants and readers of auditor switching literature thus contributing to the inconsistencies in prior evidence as well as perpetuating the inconsistent results where the readers are the future researchers. A review of the literature identified five characteristic variables of the incumbent and replacement audit firms that influence the auditor switching decision. Four variables (disagreements between auditees and auditors that result in, or are caused by, the issuance of a qualified audit report and recommendations from three external sources) in addition to the five incumbent auditor characteristics were found to influence only the auditor change decision. In addition to the five replacement auditor characteristic variables, a further five variables, involving audit firm image creation or other promotional activities, have been found to influence the auditor selection decision stage. A primary and two secondary problems regarding the auditor switching decision process are addressed (1) How and to what extent does the impact of the five auditor characteristics on Australian auditees' decisions to change auditors (to terminate the incumbent auditor's appointment) differ from that on auditees' decisions to select the replacement auditor? (2) How and to what extent are the nine variables used by Australian auditee management in the decision to change auditors (to terminate the incumbent auditors appointment)? (3) How and to what extent are the ten variables used by Australian auditee management in the decision to select a replacement auditor? The provision of evidence to support the two-stage auditor switching decision process may be achieved by jointly examining and identifying significant differences in the perceived influence of auditor characteristics across the two decision stages and a comparison of their rank order of influence within each stage. Three empirical models are constructed to investigate these three research questions. Using the MANOVA (within-subjects) design, the first model is to analyse each respondent's perception of the level of influence of each of the five auditor characteristic variables across the two decision stages. The second and third empirical models are using an one-way ANOVA design to test the influence of each of the respective independent variables (i.e., nine variables for the change decision and ten variables for the selection decision) on the respective dependent variable (i.e., the change decision or the selection decision). Fifty-three usable responses were received from Australian companies identified as voluntarily switching auditors for the reporting year ended 1990 and/or 1991. The data collected for analysis were provided by company executives of these companies. The major findings of this study are: 1) Two of the five auditor characteristics, 'level of audit quality' and 'suitability of non-audit services', differed significantly in their level of relative influence across the two decision stages. Furthermore, there was some support in the results for a perceived difference in the influence of a third auditor characteristic, 'size of audit fees', across both stages. 2) Significant differences were perceived in the level of influence of variables on the auditor change decision stage. The six most influential variables were the higher audit fees, the auditor's offices were not located near the auditee's geographically dispersed offices, the incumbent auditor's lack of industry specialisation, a higher audit quality was not provided, the non-audit services offered were unsuitable, and director's recommendations. 3) In the auditor selection decision stage, significant differences were perceived in the level of influence of variables. The six most influential variables were the lower fees, the recommendations of business colleagues, a higher quality audit can be provided, the suitability of range of non-audit services, the closeness of the auditor's offices to the auditee's geographically dispersed operations, and the availability of industry specialisation. 4) A comparison of the rank order of influence of auditor characteristic variables within each decision stage found variances exist for two variables 'closeness of auditor's offices to the auditee's operations' and 'the level of industry specialisation' across the two stages. 5) The significant difference in the level of influence of characteristics of the incumbent and replacement auditors in the first finding suggests that auditors are not perceived as providing homogeneous services. Furthermore, from the significant difference in these auditor characteristic variables within each decision stage in the second and third findings imply that the auditor characteristics of an auditor are not perceived as homogeneous. The following major conclusions are drawn from this study. The evidence from these major findings support the existence of a two-stage auditor switching decision process. The results also show that auditor switching decision makers' perceptions of the variables that influence auditor switching vary across the two decision stages and with the auditor change and auditor selection decisions. Finally, because the characteristics of the auditors vary in their perceived influence across both stages and within each decision stage, these variances suggest the auditor characteristics supplied are perceived to be heterogeneous. This perceived heterogeneity permits audit firms to differentiate their services offered and requires auditees to employ a two-stage auditor switching decision process.Thesis (Masters)
Master of Philosophy (MPhil)
Department of Accounting, Finance and Economics
Griffith Business School
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Huang, Jing. "Investigation into the determinants of auditor selection and audit fees in China". Thesis, Cardiff University, 2006. http://orca.cf.ac.uk/55603/.
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This thesis has two interrelated objectives. First, it examines the demand-side determinants of auditor choice of listed Chinese companies. Unlike most previous studies just based on agency theory or signalling theory, I consider an institutional perspective on auditor selection and audit fee determinants. The traditional theories focus on the nature of companies and the companies' inherent motivations to safeguard reliable accounting information. However, the theory in relation to institutions argues that external institutional factors such as legal system and government intervention impose legal and political costs on companies and auditors, which in turn affect the demand for, and supply of, auditing services. The second objective is to study the determinants of audit fees. I pay particular attention to the impact of auditor selection bias on audit pricing, which has been largely neglected in most prior studies. This study adopts a multi-strategy research design including an exploratory qualitative interview study and a quantitative cross-sectional study. The latter is based on a sample of 933 listed Chinese companies and estimates two-stage empirical models: a multinomial logit model (MNL) for auditor selection in the first stage and weighted least squares (WLS) regression models for audit fee determinants in the second stage. The results show that the Chinese listed companies' internal motivations to select high quality auditors are not strong, but the institutional factors impose legal and political costs on companies, which in turn motivate those with a large size or a high level of state ownership to hire high quality auditors. In addition, this work documents evidence of the existence of selectivity bias in audit fees in China. Controlling for the selection bias, company size and the number of subsidiaries are significant fee determinants for all Chinese auditors while company net cash flow and auditor tenure have a differential influence on audit fees charged by Big Four firms, large and small local firms. The study also provides evidence that all Chinese auditors do not have their audit fees sensitive to company risks, and Big Four firms do not have a fee premium relating to large local firms. Listed companies select auditors between Big Four firms and large local firms who can minimise their audit fees, controlling for other fee determinants and selectivity bias.
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Snyders, Curtis. "Evaluating recruitment practices at the auditor general of South Africa". Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1021189.
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This research study evaluated recruitment practices at the Auditor-General of South Africa (AGSA). The AGSA recruit highly skilled talented individuals in a country with a problem with a shortage of skills. Recruitment at the organisation is therefore an important function and key to the success of the AGSA. There is no clear indication that the AGSA, when filling vacancies, should recruit from its internal resources or recruit externally. This research looked to establish an ideal ratio between the recruitment from internal and external employees. To achieve the objectives, a literature review was conducted to determine the various combinations of recruitment. The literature was divided into talent management, internal and external recruitment, as well as succession management. The research took the form of a case study, looking at recruitment practices within the AGSA. A questionnaire was developed to gather information from employees in the AGSA, around their assessment of recruitment and their opinion on internal and external recruitment. The questionnaire was distributed online and various levels of employees within the organisation participated in responding to the questionnaire. The most recent recruitment reports were presented and analysed. Information was gathered from literature on recruitment and the AGSA employee’s by means of an online questionnaire. Recommendations were made to the AGSA taking into consideration the current practices within the organisation and the research undertaken for this dissertation.
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Hightower, Sonja. "Who Makes the Decision? Managerial Influence on Corporate Boards and Auditor Selection, Change, and Compensation". Thesis, University of North Texas, 2020. https://digital.library.unt.edu/ark:/67531/metadc1707251/.
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This dissertation examines whether managers influence corporate boards of directors in their auditor selection, change, and compensation decisions. This topic is important because it addresses concerns that the Sarbanes-Oxley Act of 2002 (SOX) is not effective in eliminating managerial influence over auditor engagement decisions and that it may provide a false sense of security to investors. These concerns are based on the implicit assumption that managers prefer weaker governance oversight and lower audit quality. However, empirical research testing associations between managerial influence and audit-related decisions post-SOX is scarce and generally guided by agency theory. Incorporating agency, stewardship, and resource dependence perspectives, I find that managerial preferences for auditor selection are not aligned. Specifically, CEOs positively influence the selection of higher quality auditors, whereas CFOs have the opposite effect. Further, CEOs who hold powerful roles as chairs of their companies' boards of directors appear to mitigate the negative influence of CFOs and inside directors on audit quality. CEOs serving in dual roles also oppose auditor turnover when lower earnings quality prompt higher demand for audit effort. Finally, my study provides some evidence that management exercises downward pressures on audit fees, suggesting that managers utilize their authority beyond the regulations established by SOX to negotiate auditor compensation.
Książki na temat "Selection of auditor"
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Vanuatu. Office of the Ombudsman. Public report on the appointment of Maurice Michel to the public service and to the position of Auditor General. Republic of Vanuatu: Office of the Ombudsman, 1997.
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New Zealand. Parliament. Officers of Parliament Committee. Appointment of auditors to audit Offices of Parliament: Report of the Officers of Parliament Committee. Wellington, N.Z.]: New Zealand House of Representatives, 2007.
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Ostrom, John S. Selecting an auditor. Washington, DC: NACUBO, 1992.
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Ostrom, John S. Selecting and evaluating an auditor. Washington, DC: National Association of College and University Business Officers, 2006.
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New Jersey. Legislature. General Assembly. Committee on State Government. Public hearing before the Assembly State Government Committee on Assembly Concurrent Resolution no. 1 (elected attorney general), Assembly Concurrent Resolution no. 2 (elected state comptroller and abolishment of state auditor), Assembly Concurrent Resolutions nos. 10 and 16 (elected lieutenant governor), Assembly Concurrent Resolution no. 41 (amend Constitution to provide that secretary of state shall be first in line of succession to fill office of governor): April 23, 1986, State House Annex, room 341, Trenton, New Jersey : public hearing. Trenton, N.J: The Committee, 1986.
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BP, Cipta Media Indonesia. Peraturan Kepala BKN no. 1 tahun 2013 tentang ketentuan pelaksanaan penilaian prestasi kerja pegawai negeri sipil (PNS) dan pedoman penyusunan standar operasional prosedur administrasi pemerintahan (Permenpan dan Reformasi Birokrasi no. 35 tahun 2012): Dilengkapi PP no. 46 tahun 2011 tentang penilaian prestasi kerja pegawai negeri sipil (PNS), Permenpan dan Reformasi Birokrasi no. 36 tahun 2012 tentang petunjuk teknis penyusunan, penetapan, dan penerapan standar pelayanan, Permenpan no. 30 tahun 2012 ttg pedoman pengusulan, penetapan, dan pembinaan reformasi birokrasi pada pemda, Permenpan no. 40 tahun 2012 tentang jabatan fungsional auditor kepegawaian dan angka kreditnya. Jakarta: CV. Cipta Media Indonesia, 2013.
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Roger, Ellis. Audition monologs for student actors: Selections from contemporary plays. Colorado Springs, Colo: Meriwether Pub., 1999.
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Alho, Kimmo. Mechanisms of selective listening reflected by event-related brain potentials in humans. Helsinki: Suomalainen Tiedeakatemia, 1987.
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Ellis, Roger, 1943 May 18-, red. Audition monologs for student actors II: Selections from contemporary plays. Colorado Springs, Colo: Meriwether Pub., 2001.
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Desai, Naman. Selective perceptions and group brainstorming: An investigation of auditors' fraud risk assessment. Ahmedabad: Indian Institute of Management, 2015.
Znajdź pełny tekst źródłaCzęści książek na temat "Selection of auditor"
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Rumane, Abdul Razzak. "Auditor/auditing team selection for construction projects". W Quality Auditing in Construction Projects, 133–200. Abingdon, Oxon ; New York, NY : Routledge, [2019]: Routledge, 2019. http://dx.doi.org/10.1201/9781351201872-5.
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López-Villar, Olga, i Julie Dolva. "Audits". W Quality Management and Accreditation in Hematopoietic Stem Cell Transplantation and Cellular Therapy, 25–34. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64492-5_4.
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AbstractThere are different tools to measure the efficacy of the quality system and of its processes. Among them, internal audits are essential components since they cover all aspects of the program. Auditing is a systematic and documented process to ensure compliance with requirements. Preparing and planning are important parts of a good audit and the selection of the auditor must be based on expertise and competency. The appropriate analysis of the results of the audit and implementation of the corrective action, preventive action, or process improvements after the audit will help the program to improve year after year.
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Menekse, Akin, i Hatice Camgoz Akdag. "A Novel Interval-Valued Spherical Fuzzy EDAS: An Application to IT Auditor Selection". W Lecture Notes in Management and Industrial Engineering, 3–16. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08782-0_1.
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Hirota, Koichi, Yosuke Watanabe i Yasushi Ikei. "Menu Selection Using Auditory Interface". W Human-Computer Interaction. HCI Intelligent Multimodal Interaction Environments, 70–75. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-73110-8_8.
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Shinn-Cunningham, Barbara, Virginia Best i Adrian K. C. Lee. "Auditory Object Formation and Selection". W Springer Handbook of Auditory Research, 7–40. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-51662-2_2.
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Polejaeva, Elena, i Adam J. Woods. "Auditory Selective Attention Test". W Encyclopedia of Clinical Neuropsychology, 416–17. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-57111-9_9093.
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Polejaeva, Elena, i Adam J. Woods. "Auditory Selective Attention Test". W Encyclopedia of Clinical Neuropsychology, 1–2. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-56782-2_9093-1.
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Post, Ruben, Iris Beerepoot, Xixi Lu, Stijn Kas, Sebastiaan Wiewel, Angelique Koopman i Hajo Reijers. "Active Anomaly Detection for Key Item Selection in Process Auditing". W Lecture Notes in Business Information Processing, 167–79. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-98581-3_13.
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AbstractProcess mining allows auditors to retrieve crucial information about transactions by analysing the process data of a client. We propose an approach that supports the identification of unusual or unexpected transactions, also referred to as exceptions. These exceptions can be selected by auditors as “key items”, meaning the auditors wants to look further into the underlying documentation of the transaction. The approach encodes the traces, assigns an anomaly score to each trace, and uses the domain knowledge of auditors to update the assigned anomaly scores through active anomaly detection. The approach is evaluated with three groups of auditors over three cycles. The results of the evaluation indicate that the approach has the potential to support the decision-making process of auditors. Although auditors still need to make a manual selection of key items, they are able to better substantiate this selection. As such, our research can be seen as a step forward with respect to the usage of anomaly detection and data analysis in process auditing.
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Harding, Sue, Martin Cooke i Peter König. "Auditory Gist Perception: An Alternative to Attentional Selection of Auditory Streams?" W Attention in Cognitive Systems. Theories and Systems from an Interdisciplinary Viewpoint, 399–416. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-77343-6_26.
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Godsill, Simon J., i Peter J. W. Rayner. "Parameter Estimation, Model Selection and Classification". W Digital Audio Restoration, 69–95. London: Springer London, 1998. http://dx.doi.org/10.1007/978-1-4471-1561-8_4.
Pełny tekst źródłaStreszczenia konferencji na temat "Selection of auditor"
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Habjan, Tatjana. "Prispevek notranjega revizorja k izboljšavam v organizaciji". W Values, Competencies and Changes in Organizations. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-442-2.21.
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The Slovenian economy did not sufficiently recognize and use the internal audit function. This is largely true for that part of the economy where internal audit is not legally defined as a key function. However, in the world, it is the internal auditor who also helps the organization in the field of making sense of values, the importance of competencies and introducing changes. These are the elements that affect the size and distance of risks and opportunities. One of the key success factors is employees. The organization needs to have the right people in the right place. Be it middle, senior management or professionals such as internal auditors. Among other things, the pandemic showed how the Human resource function influences the long-term success of the organization through the right and timely selection of personnel. Nevertheless, in all my many years of practice, I have never managed to get the management and then the supervisory board to accept the proposal that the human resources function and its efficiency and effectiveness be included in the annual internal audit plan.
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Xin-jian, Huang, i Zhang Hui. "Regional environment, political connections and the auditor selection — Empirical evidence from Chinese listed companies". W 2011 8th International Conference on Service Systems and Service Management (ICSSSM 2011). IEEE, 2011. http://dx.doi.org/10.1109/icsssm.2011.5959391.
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CHEN, Ping. "The Influence of Non-State-Owned Shareholders on Auditor Selection in Mixed Reform of State-Owned Enterprises". W Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.191217.083.
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Barreto, Cephas A. S., Victor V. Targino, Tales V. de M. Alves, Lucas V. Bazante, Rafael V. R. de Oliveira, Ricardo A. R. do A. Junior, João C. Xavier-Júnior i Anne Magály de P. Canuto. "Applying Feature Selection Combination in Audios of Whale for Improving Classification". W Encontro Nacional de Inteligência Artificial e Computacional. Sociedade Brasileira de Computação - SBC, 2022. http://dx.doi.org/10.5753/eniac.2022.227616.
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Audio signal processing has been under investigation for the last decades. The majority of the works found in literature focus on signal analysis and classification. Most of them integrate Machine Learning (ML) algorithms with the audio signal processing techniques. As the performance of any ML algorithm depends on the features of a dataset used for training and testing purposes, using a dataset derived from the extraction of features from an audio is not trivial due to the fact that the correct combination of extraction techniques with the selection of the most relevant attributes needs to take place. In this sense, this paper proposes an empirical analysis on different audio extraction techniques combined with feature selection for improving Whale audio classification. Usually, the application of audio extraction techniques results in poor classification performance. However, the combination of feature selection can achieve better results. The experimental results have been promising, indicating that the idea of combining different audio extraction techniques with feature selection can improve the performance of ML classification algorithms over whales’ audios by 22 percentage points.
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Sterkenburg, Jason, Steven Landry i Myounghoon Jeon. "Influences of Visual and Auditory Displays on Aimed Movements Using Air Gesture Controls". W The 23rd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.065.
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With the proliferation of technologies operated via in-air hand movements, e.g. virtual/augmented reality, in-vehicle infotainment systems, and large public information displays, there remains an open question about if/how auditory displays can be used effectively to facilitate eyes-free aimed movements. We conducted a within-subjects study, similar to a Fitts paradigm study, in which 24 participants completed simple aimed movements to acquire targets of varying sizes and distances. Participants completed these aimed movements for six conditions – each presenting a unique combination of visual and auditory displays. Results showed participants were generally faster to make selections when using visual displays compared to displays without visuals. However, selection accuracy was similar for auditory-only displays when compared to displays with visual components. These results highlight the potential for auditory displays to aid aimed movements using air gestures in conditions where visual displays are impractical, impossible, or unhelpful.
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Fan, Ziqi, Yunhao Wan i Kyla McMullen. "Quantitatively Validating Subjectively Selected HRTFs for Elevation and Front-Back Distinction". W The 22nd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2016. http://dx.doi.org/10.21785/icad2016.028.
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As 3D audio becomes more common place to enhance auditory environments, designers are faced with the challenge of choosing HRTFs for listeners that provide proper audio cues. Subjective selection is a low-cost alternative to expensive HRTF measurement, however little is known concerning whether the preferred HRTFs are similar or if users exhibit random behavior in this task. In addition, PCA (principal component analysis) can be used to decompose HRTFs in representative features, however little is known concerning whether the features have a relevant perceptual basis. 12 listeners completed a subjective selection experiment in which they judged the perceptual quality of 14 HRTFs in terms of elevation, and front-back distinction. PCA was used to decompose the HRTFs and create an HRTF similarity metric. The preferred HRTFs were significantly more similar to each other, the preferred and non-preferred HRTFs were significantly less similar to each other, and in the case of front-back distinction the non-preferred HRTFs were significantly more similar to each other.
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Xu, Jun, Dezhi Huang, Yuan Dong, Lianhong Cai i Haila Wang. "Selecting optimal non-uniform units for hierarchical unit selection". W 2008 International Conference on Audio, Language and Image Processing (ICALIP). IEEE, 2008. http://dx.doi.org/10.1109/icalip.2008.4590050.
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Pervak, Galina I. "Energy audit of heat supply". W INTERNATIONAL SCIENTIFIC-TECHNICAL SYMPOSIUM (ISTS) «IMPROVING ENERGY AND RESOURCE-EFFICIENT AND ENVIRONMENTAL SAFETY OF PROCESSES AND DEVICES IN CHEMICAL AND RELATED INDUSTRIES». The Kosygin State University of Russia, 2021. http://dx.doi.org/10.37816/eeste-2021-1-391-393.
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The features of energy audit in heat supply, its tasks, objects for energy audit, development of modern energy management are considered. Analysis of technical and economic evaluation and selection of technical solutions on the basis of financial criteria.
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Liu, Dongliang, Kimi Ueda, Hirotake Ishii, Hiroshi Shimoda i Fumiaki Obayashi. "Effects of speaker’s voice pitch variation on listener’s intellectual concentration during online lecture". W 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002413.
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Background & PurposeUnder the Covid-19 pandemic, most schools all over the world had to suspend their face-to-face lectures and adopted online courses instead. Some surveys have revealed that while this new educational format has advantages of convenience and flexibility, there also exist some problems, such as students' increased fatigue and lower intellectual concentration. However, it's difficult to find any effective solutions that can directly improve the intellectual concentration from the students' side currently.To solve this problem, we have focused on the online course system. From the viewpoint of cognitive psychology, sound is one of the essential factors that can influence people's intellectual concentration, and the speakers' voice is one of the most important parts of the sound source in online courses.The purpose of this study is, therefore, to explore the influence of speakers' vocal parameters, specifically pitch variation, on listeners' intellectual concentration during online lectures.Outline of this study(Step1) Selection of the optimal vocal pitch level This step is aiming to select the optimal vocal pitch level that does no harm in keeping intellectual concentration nor increasing the cognitive fatigue among the listeners during the online course system. (Step 2) Exploration of the optimal pitch variation on listeners' intellectual concentrationIn this step, the optimal pitch variation of different patterns on listeners' intellectual concentration will be explored by experiments. For example, Normal Pitch→High Pitch→Normal Pitch (NHN pattern), or Normal Pitch→Low Pitch→Normal Pitch (NLN pattern) etc.(Step 3) Development of feedback control to recover listeners’ intellectual concentrationAfter finding optimal pitch variation for refreshing listeners’ intellectual concentration in step 2, then in this step, feedback-control will be developed to recover listeners’ intellectual concentration during the online course system.In this presentation, we will report the method and result of Step 1.MethodAn experiment was conducted with 6 students at Kyoto University (3 males and 3 females), and all of them are native Chinese speakers.The stimulus given to the participants were lecture videos in which audios in 3 pitch levels (Low, High and Normal) and 2 types of timbre (Male and Female) were prepared.Since this study is focusing on the auditory factors, to simulate the online course system, the audio stimuli using the content of passages of the Reading part in the TOEFL iBT exam were used because they are similar to university-level online course content. Furthermore, to alleviate the influence of different English levels between each participant, all the contents have been translated into Chinese.After listening to each audio, each participant was asked to answer a problem related to the content, and the correct answer rate would be used as a scale of their intellectual concentration level.In addition, their brain waves were measured by a single-channel device, NeuroSky MindWave Mobile 2 headset while they were listening to the audio. The index ‘Attention’ calculated by NeuroSky software has been also used as a reference of listeners’ intellectual concentration level.As a result of the experiment, female voice under normal pitch has been verified as the optimal pitch level to proceed to the next step of this study.
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Bohr, A., C. Bernarding, D. J. Strauss i F. I. Corona-Strauss. "Effects of auditory selective attention on chirp evoked auditory steady state responses". W 2011 33rd Annual International Conference of the IEEE Engineering in Medicine and Biology Society. IEEE, 2011. http://dx.doi.org/10.1109/iembs.2011.6090369.
Pełny tekst źródłaRaporty organizacyjne na temat "Selection of auditor"
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Teas, Don C. Review of Audition Literature: Selection of Acoustic Signals for Use in the Synthesis of Auditory Space. Fort Belvoir, VA: Defense Technical Information Center, grudzień 1990. http://dx.doi.org/10.21236/ada234579.
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Kowler, E., S. Sternberg i R. M. Mulligan. Selective Mechanisms in Auditory and Bimodal Signal Processing. Fort Belvoir, VA: Defense Technical Information Center, październik 1987. http://dx.doi.org/10.21236/ada190529.
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Ahmad, Noshin S., Raul Pineda-Mendez, Fahad Alqahtani, Mario Romero, Jose Thomaz i Andrew P. Tarko. Effective Design and Operation of Pedestrian Crossings. Purdue University, 2022. http://dx.doi.org/10.5703/1288284317438.
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Pedestrians are vulnerable road users since they are prone to more severe injuries in any vehicular collision. While innovative solutions promise improved pedestrian safety, a careful analysis of local conditions is required before selecting proper corrective measures. This research study had two focuses: (1) methodology to identify roads and areas in Indiana where the frequency and severity of pedestrian collisions are heightened above the acceptable level, and (2) selecting effective countermeasures to mitigate or eliminate safety-critical conditions. Two general methods of identifying specific pedestrian safety concerns were proposed: (1) area-wide analysis, and (2) road-focused analysis. A suitable tool, Safety Needs Analysis Program (SNAP), is currently under development by the research team and is likely the future method to implement an area-wide type of analysis. The following models have been developed to facilitate the road-focused analysis: (1) pedestrian crossing activity level to fill the gap in pedestrian traffic data, and (2) crash probability and severity models to estimate the risk of pedestrian crashes around urban intersections in Indiana. The pedestrian safety model was effectively utilized in screening and identifying high-risk urban intersection segments for safety audits and improvements. In addition, detailed guidance was provided for many potential pedestrian safety countermeasures with specific behavioral and road conditions that justify these countermeasures. Furthermore, a procedure was presented to predict the economic feasibility of the countermeasures based on crash reduction factors. The findings of this study should help expand the existing RoadHAT tool used by the Indiana Department of Transportation (INDOT) to emphasize and strengthen pedestrian safety considerations in the current tool.
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Rankin, Nicole, Deborah McGregor, Candice Donnelly, Bethany Van Dort, Richard De Abreu Lourenco, Anne Cust i Emily Stone. Lung cancer screening using low-dose computed tomography for high risk populations: Investigating effectiveness and screening program implementation considerations: An Evidence Check rapid review brokered by the Sax Institute (www.saxinstitute.org.au) for the Cancer Institute NSW. The Sax Institute, październik 2019. http://dx.doi.org/10.57022/clzt5093.
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Background Lung cancer is the number one cause of cancer death worldwide.(1) It is the fifth most commonly diagnosed cancer in Australia (12,741 cases diagnosed in 2018) and the leading cause of cancer death.(2) The number of years of potential life lost to lung cancer in Australia is estimated to be 58,450, similar to that of colorectal and breast cancer combined.(3) While tobacco control strategies are most effective for disease prevention in the general population, early detection via low dose computed tomography (LDCT) screening in high-risk populations is a viable option for detecting asymptomatic disease in current (13%) and former (24%) Australian smokers.(4) The purpose of this Evidence Check review is to identify and analyse existing and emerging evidence for LDCT lung cancer screening in high-risk individuals to guide future program and policy planning. Evidence Check questions This review aimed to address the following questions: 1. What is the evidence for the effectiveness of lung cancer screening for higher-risk individuals? 2. What is the evidence of potential harms from lung cancer screening for higher-risk individuals? 3. What are the main components of recent major lung cancer screening programs or trials? 4. What is the cost-effectiveness of lung cancer screening programs (include studies of cost–utility)? Summary of methods The authors searched the peer-reviewed literature across three databases (MEDLINE, PsycINFO and Embase) for existing systematic reviews and original studies published between 1 January 2009 and 8 August 2019. Fifteen systematic reviews (of which 8 were contemporary) and 64 original publications met the inclusion criteria set across the four questions. Key findings Question 1: What is the evidence for the effectiveness of lung cancer screening for higher-risk individuals? There is sufficient evidence from systematic reviews and meta-analyses of combined (pooled) data from screening trials (of high-risk individuals) to indicate that LDCT examination is clinically effective in reducing lung cancer mortality. In 2011, the landmark National Lung Cancer Screening Trial (NLST, a large-scale randomised controlled trial [RCT] conducted in the US) reported a 20% (95% CI 6.8% – 26.7%; P=0.004) relative reduction in mortality among long-term heavy smokers over three rounds of annual screening. High-risk eligibility criteria was defined as people aged 55–74 years with a smoking history of ≥30 pack-years (years in which a smoker has consumed 20-plus cigarettes each day) and, for former smokers, ≥30 pack-years and have quit within the past 15 years.(5) All-cause mortality was reduced by 6.7% (95% CI, 1.2% – 13.6%; P=0.02). Initial data from the second landmark RCT, the NEderlands-Leuvens Longkanker Screenings ONderzoek (known as the NELSON trial), have found an even greater reduction of 26% (95% CI, 9% – 41%) in lung cancer mortality, with full trial results yet to be published.(6, 7) Pooled analyses, including several smaller-scale European LDCT screening trials insufficiently powered in their own right, collectively demonstrate a statistically significant reduction in lung cancer mortality (RR 0.82, 95% CI 0.73–0.91).(8) Despite the reduction in all-cause mortality found in the NLST, pooled analyses of seven trials found no statistically significant difference in all-cause mortality (RR 0.95, 95% CI 0.90–1.00).(8) However, cancer-specific mortality is currently the most relevant outcome in cancer screening trials. These seven trials demonstrated a significantly greater proportion of early stage cancers in LDCT groups compared with controls (RR 2.08, 95% CI 1.43–3.03). Thus, when considering results across mortality outcomes and early stage cancers diagnosed, LDCT screening is considered to be clinically effective. Question 2: What is the evidence of potential harms from lung cancer screening for higher-risk individuals? The harms of LDCT lung cancer screening include false positive tests and the consequences of unnecessary invasive follow-up procedures for conditions that are eventually diagnosed as benign. While LDCT screening leads to an increased frequency of invasive procedures, it does not result in greater mortality soon after an invasive procedure (in trial settings when compared with the control arm).(8) Overdiagnosis, exposure to radiation, psychological distress and an impact on quality of life are other known harms. Systematic review evidence indicates the benefits of LDCT screening are likely to outweigh the harms. The potential harms are likely to be reduced as refinements are made to LDCT screening protocols through: i) the application of risk predication models (e.g. the PLCOm2012), which enable a more accurate selection of the high-risk population through the use of specific criteria (beyond age and smoking history); ii) the use of nodule management algorithms (e.g. Lung-RADS, PanCan), which assist in the diagnostic evaluation of screen-detected nodules and cancers (e.g. more precise volumetric assessment of nodules); and, iii) more judicious selection of patients for invasive procedures. Recent evidence suggests a positive LDCT result may transiently increase psychological distress but does not have long-term adverse effects on psychological distress or health-related quality of life (HRQoL). With regards to smoking cessation, there is no evidence to suggest screening participation invokes a false sense of assurance in smokers, nor a reduction in motivation to quit. The NELSON and Danish trials found no difference in smoking cessation rates between LDCT screening and control groups. Higher net cessation rates, compared with general population, suggest those who participate in screening trials may already be motivated to quit. Question 3: What are the main components of recent major lung cancer screening programs or trials? There are no systematic reviews that capture the main components of recent major lung cancer screening trials and programs. We extracted evidence from original studies and clinical guidance documents and organised this into key groups to form a concise set of components for potential implementation of a national lung cancer screening program in Australia: 1. Identifying the high-risk population: recruitment, eligibility, selection and referral 2. Educating the public, people at high risk and healthcare providers; this includes creating awareness of lung cancer, the benefits and harms of LDCT screening, and shared decision-making 3. Components necessary for health services to deliver a screening program: a. Planning phase: e.g. human resources to coordinate the program, electronic data systems that integrate medical records information and link to an established national registry b. Implementation phase: e.g. human and technological resources required to conduct LDCT examinations, interpretation of reports and communication of results to participants c. Monitoring and evaluation phase: e.g. monitoring outcomes across patients, radiological reporting, compliance with established standards and a quality assurance program 4. Data reporting and research, e.g. audit and feedback to multidisciplinary teams, reporting outcomes to enhance international research into LDCT screening 5. Incorporation of smoking cessation interventions, e.g. specific programs designed for LDCT screening or referral to existing community or hospital-based services that deliver cessation interventions. Most original studies are single-institution evaluations that contain descriptive data about the processes required to establish and implement a high-risk population-based screening program. Across all studies there is a consistent message as to the challenges and complexities of establishing LDCT screening programs to attract people at high risk who will receive the greatest benefits from participation. With regards to smoking cessation, evidence from one systematic review indicates the optimal strategy for incorporating smoking cessation interventions into a LDCT screening program is unclear. There is widespread agreement that LDCT screening attendance presents a ‘teachable moment’ for cessation advice, especially among those people who receive a positive scan result. Smoking cessation is an area of significant research investment; for instance, eight US-based clinical trials are now underway that aim to address how best to design and deliver cessation programs within large-scale LDCT screening programs.(9) Question 4: What is the cost-effectiveness of lung cancer screening programs (include studies of cost–utility)? Assessing the value or cost-effectiveness of LDCT screening involves a complex interplay of factors including data on effectiveness and costs, and institutional context. A key input is data about the effectiveness of potential and current screening programs with respect to case detection, and the likely outcomes of treating those cases sooner (in the presence of LDCT screening) as opposed to later (in the absence of LDCT screening). Evidence about the cost-effectiveness of LDCT screening programs has been summarised in two systematic reviews. We identified a further 13 studies—five modelling studies, one discrete choice experiment and seven articles—that used a variety of methods to assess cost-effectiveness. Three modelling studies indicated LDCT screening was cost-effective in the settings of the US and Europe. Two studies—one from Australia and one from New Zealand—reported LDCT screening would not be cost-effective using NLST-like protocols. We anticipate that, following the full publication of the NELSON trial, cost-effectiveness studies will likely be updated with new data that reduce uncertainty about factors that influence modelling outcomes, including the findings of indeterminate nodules. Gaps in the evidence There is a large and accessible body of evidence as to the effectiveness (Q1) and harms (Q2) of LDCT screening for lung cancer. Nevertheless, there are significant gaps in the evidence about the program components that are required to implement an effective LDCT screening program (Q3). Questions about LDCT screening acceptability and feasibility were not explicitly included in the scope. However, as the evidence is based primarily on US programs and UK pilot studies, the relevance to the local setting requires careful consideration. The Queensland Lung Cancer Screening Study provides feasibility data about clinical aspects of LDCT screening but little about program design. The International Lung Screening Trial is still in the recruitment phase and findings are not yet available for inclusion in this Evidence Check. The Australian Population Based Screening Framework was developed to “inform decision-makers on the key issues to be considered when assessing potential screening programs in Australia”.(10) As the Framework is specific to population-based, rather than high-risk, screening programs, there is a lack of clarity about transferability of criteria. However, the Framework criteria do stipulate that a screening program must be acceptable to “important subgroups such as target participants who are from culturally and linguistically diverse backgrounds, Aboriginal and Torres Strait Islander people, people from disadvantaged groups and people with a disability”.(10) An extensive search of the literature highlighted that there is very little information about the acceptability of LDCT screening to these population groups in Australia. Yet they are part of the high-risk population.(10) There are also considerable gaps in the evidence about the cost-effectiveness of LDCT screening in different settings, including Australia. The evidence base in this area is rapidly evolving and is likely to include new data from the NELSON trial and incorporate data about the costs of targeted- and immuno-therapies as these treatments become more widely available in Australia.
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Issues in Data Processing and Relevant Population Selection. OSAC Speaker Recognition Subcommittee, listopad 2022. http://dx.doi.org/10.29325/osac.tg.0006.
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In Forensic Automatic Speaker Recognition (FASR), forensic examiners typically compare audio recordings of a speaker whose identity is in question with recordings of known speakers to assist investigators and triers of fact in a legal proceeding. The performance of automated speaker recognition (SR) systems used for this purpose depends largely on the characteristics of the speech samples being compared. Examiners must understand the requirements of specific systems in use as well as the audio characteristics that impact system performance. Mismatch conditions between the known and questioned data samples are of particular importance, but the need for, and impact of, audio pre-processing must also be understood. The data selected for use in a relevant population can also be critical to the performance of the system. This document describes issues that arise in the processing of case data and in the selections of a relevant population for purposes of conducting an examination using a human supervised automatic speaker recognition approach in a forensic context. The document is intended to comply with the Organization of Scientific Area Committees (OSAC) for Forensic Science Technical Guidance Document.