Results 251 to 260 of about 584,308 (293)

Audit Reviewers' Evaluation of Subordinates' Work Quality

SSRN Electronic Journal, 2009
SUMMARY: Reviewers routinely assess the quality of preparers’ work as part of the quality control mechanism in the audit review process. We investigate whether reviewers’ assessment of preparers’ work quality is jointly influenced by their initial opinions on the audit task, the strength of the justification underlying the preparers’ conclusions, and ...
Hun-Tong Tan, Premila Gowri Shankar
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Auditing with data and analytics: External reviewers' judgments of audit quality and effort

Contemporary Accounting Research, 2023
AbstractAudit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how
Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey S. Pickerd   +3 more
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IFRS and Audit Quality: A Systematic Literature Review

Management and Labour Studies, 2022
The study has reviewed the literature on audit quality (AQ) in general and with reference to IFRS in particular for synthesizing the broader issues, the ongoing debates and controversies. A total of 263 papers published by eight global publishers (from June 2005 to 2020) were downloaded from the Tripura University’s digital library, and after rigorous
Rajat Deb, Mukesh Nepal, Sourav Chakraborty   +2 more
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An audit of the quality of reports to Mental Health Review Tribunals

Medicine, Science and the Law, 2008
The Mental Health Review Tribunal (MHRT) Rules 1983 place a statutory responsibility on the Responsible Authority to provide the tribunal with a formal medical report. Such reports are valuable records providing a systemic and evidence-based viewpoint for detaining an individual under the Mental Health Act 1983 (MHA).
Barry, O'Muirithe, Rohit, Shankar
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Reviewing relationship between audit institute size and audit quality

Asian Journal of Research in Social Sciences and Humanities, 2016
Purpose of this paper is to examine relationship between auditor size and audit quality (abnormal accruals) in firms listed in Tehran Stock Exchange during the years 2006–2014. This means that if size of audit firm is an important determinant of audit quality or not? To empirically test variables, audit quality is measured by unsigned abnormal accruals
Mehran Farahmand, Morteza Farahmand, Mojtaba Farahmand   +2 more
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Review of Studies on Audit Quality

SSRN Electronic Journal, 2011
This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed. These studies are categorized into seven groups; 1) Using direct or indirect measure of audit quality 2) Studies based on source ...
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Systems of protocol review, quality assurance, and data audit

Cancer Chemotherapy and Pharmacology, 1998
The US National Cancer Institute (NCI) is the world's largest sponsor of clinical trials in cancer treatment and biology, and it is responsible for the reliability of data generated by means of its funding. The cooperative groups supported by the NCI consist of main academic institutions and smaller affiliates of these institutions.
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A Quality Assurance Review for the Internal Audit Function

Managerial Auditing Journal, 1990
For a number of years external auditors have advocated the extension of a peer review system to include internal auditing departments in order to improve the quality of an audit. A study is provided which explores how one company, a Fortune 500 manufacturing firm, implemented a quality assurance review programme and how the Institute of Internal ...
Cooper, William D., Kauder, W. Frank, Morgan, Robert G.   +2 more
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Audit Review and the Change of Audit Quality

Journal of Taxation and Accounting, 2021
Soo-yeol Choi, Hee Chun Roh, Jin-ha Park
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Government Internal Audits: The Determinants of Quality Supervisory Review of Audit Documentation

International Journal of Public Administration, 2013
This study investigates the factors that impact the quality of government internal audit workpaper review. Numerous concerns have been expressed about the quality of government audits in recent years. The audit workpaper review helps to ensure public officials rely on accurate audit reports and recommendations.
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