Results 261 to 270 of about 150,463 (306)
Audit committees and earnings quality [PDF]
Accounting and Finance, 2009 This research investigates whether audit committees are associated with improved earnings quality for a sample of Australian listed companies prior to the introduction of mandatory audit committee requirements in 2003.
Julie Cotter, Peter Baxter
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International Journal of Health Care Quality Assurance, 1993
Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
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Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
openaire +2 more sources
Auditing the quality of effluent discharges
Environmental Monitoring and Assessment, 1989The public and their elected representatives want to see whether they get Value-for-Money from investment in preventing pollution.For many rivers, the achievement of good water quality is a matter of regulating the discharges from wastewater treatment plants.
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The Effect of Audit Duality on Audit Quality
Journal of International Accounting Research, 2020ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS).
Lawrence Chui, Oksana Kim, Byron J. Pike
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Mandatory Audit Firm Rotation and Audit Quality
SSRN Electronic Journal, 2007PurposeThe purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality.Design/methodology/approachUsing two measures of audit quality, being the propensity to issue a going‐concern report and the level of discretionary accruals, the paper examines the switching patterns of clients in ...
Andrew B. Jackson +2 more
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Audit quality, audit fees and gender
2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012This paper investigates the impact of the gender of auditors on audit quality and audit fees from microscopic level. We use a unique sample of listed companies in China, where audit reports must be audited and certified in the name of two signing certified public accountants as well as in the name of an audit firm.
null Wei Li, null Dan Shi
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Audit Partner Education and Audit Quality
Issues in Accounting EducationABSTRACT Research on audit engagement partner characteristics has expanded rapidly since disclosure of audit engagement partner names was mandated in the U.S. However, there is little research on the effects of the audit engagement partner’s education. We investigate whether audit engagement partners’ educational backgrounds affect audit
Zsofia Barandi +3 more
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