Narrow search
Showing 1 - 10 of 3,500
Cover Image
The evolutionary dynamics of audit
Anastasopoulos, Nikolaos P.; Anastasopoulos, Markos P. - In: European Journal of Operational Research 216 (2012) 2, pp. 469-476
A critical issue in auditing is provisioning of reasonable assurance that the financial reports are free from material … misstatements. The auditing detection problem can be viewed as a two-player game between the auditor and the auditee where the …
Persistent link: https://www.econbiz.de/10010574181
Cover Image
Audit assurance model and Bayesian discovery sampling
van Batenburg, P.C.; Kriens, J.; Lammerts van Bueren, W.M. - Tilburg University, School of Economics and Management - 1991
Persistent link: https://www.econbiz.de/10011193640
Cover Image
Government performance auditing demand research based on the neo-institutional economics
Fan, Hui - In: China Finance Review International 2 (2012) April, pp. 100-120
the auditees' demand for government performance auditing (GPA). Design/methodology/approach–This study acquired the data … legislative level is lower have more demand for the performance auditing; the respondents' knowledge about the GPA has not … increased their demand; the auditing penalty effects has negative impact on the demand for performance auditing and the …
Persistent link: https://www.econbiz.de/10010561545
Cover Image
The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion
Suárez, Javier Andrés; García, Elena Cabal; Méndez, … - In: SERIEs 4 (2013) 3, pp. 333-352
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10010994599
Cover Image
Audit tenure and earnings quality - do auditor's industry specialisation matter? Evidence from Tunisia
Hbaieb, Ines Hakim; Omri, Mohamed Ali - In: International Journal of Critical Accounting 6 (2014) 3, pp. 299-313
Prior studies suggest that auditor's industry specialisation are associated with highly earnings quality because the increase of client-specific knowledge. However, the effect of audit tenure on earnings quality is mixed. In this study, we examine whether auditor's industry specialisation affect...
Persistent link: https://www.econbiz.de/10010888508
Cover Image
Twin evils of bank going concern secrecy
Njoku, Jonathan - In: International Journal of Critical Accounting 6 (2014) 3, pp. 233-257
This paper aims to address what it sees as twin evils of bank going concern secrecy. The statutory bank auditor in line with SAS 59 evaluates client going concern through the audit risk model. Nonetheless, frequent cases of audit failure for banking firms suggest the need to strengthen the audit...
Persistent link: https://www.econbiz.de/10010888510
Cover Image
Financial management performance of public sector: quality of internal auditor
Iskandar, Takiah Mohd; Lasa, Yati Md; Hassan, Norul … - In: International Journal of Accounting, Auditing and … 10 (2014) 3, pp. 229-254
This study examines the relationship between internal audit functions and financial management performance in the public sector in Malaysia. The internal auditor is entrusted with a monitoring responsibility to ensure the integrity of the management of public funds. The need for effective...
Persistent link: https://www.econbiz.de/10010888520
Cover Image
Bank officers' perceptions and uses of qualified audit reports
Sormunen, Nina - In: Qualitative Research in Accounting & Management 11 (2014), pp. 215-237
are use of other information sources and bank officers’ perceptions of auditing. Other factors are also presented and …
Persistent link: https://www.econbiz.de/10010938202
Cover Image
Do Actions Speak Louder Than Words? Auditing, Disclosure, and Verification in Organizations
Anderlini, Luca; Gerardi, Dino; Lagunoff, Roger - Georgetown University, Department of Economics - 2014
We study the relative performance of disclosure and auditing in organizations. We consider the information transmission … decision maker (auditing) or, at some cost, to verify the state. In equilibrium, state verification will never occur and the … second decision maker effectively chooses between auditing and disclosure. When the misalignment is preferences reflects a …
Persistent link: https://www.econbiz.de/10010938656
Cover Image
The Relevance of Statutory Audit in Evaluating Performance in Nigeria
Muhammed, Aliu Momodu; Celestina, Ehimi Ojemen - In: International Journal of Economics and Empirical … 2 (2014) 9, pp. 387-393
This research work examines the relevance of statutory audit in evaluating performance in an organization. The researchers adopted survey research method. Questionnaires were designed and administered. Chi-square (x2) was used to analyze the data and test the hypothesis. From the analysis of...
Persistent link: https://www.econbiz.de/10010941030