Results 161 to 170 of about 410,625 (216)
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Auditor Credibility and Auditor Changes
Journal of Accounting Research, 1983In 1976, the U. S. Senate Subcommittee on Reports, Accounting, and Management (Metcalf Committee) provided data indicating that the eight largest auditing firms in the country (the "Big Eight") are overwhelmingly the major suppliers of audit services to the largest corporations in the United States.
Donald R. Nichols, David B. Smith
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Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland
International Journal of Accounting, Auditing and Performance Evaluation, 2013A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland.
Damai Nasution, Ralf Östermark
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The reliance of external auditors on internal auditors
Managerial Auditing Journal, 2004External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the
Hasnah Haron +3 more
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Auditor Resignations and Auditor Industry Specialization
Accounting Horizons, 2008SYNOPSIS: The increase of Big 4 auditor resignations in the newly regulated auditing environment creates a rich setting to examine the supply-side effects of auditor industry specialization. The authors estimate logistic regressions to examine whether audit firms consider industry specialization at both the local and national levels when deciding on ...
William J. Cenker, Albert L. Nagy
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The auditor market and auditor independence
European Accounting Review, 2000This article reviews recent changes in the business environment and considers how these impact upon auditing. It presents a view of the drivers of quality in auditing and assesses how these may be impacted by changes in the rules on the independence of auditors.
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The Reliance of External Auditors on Internal Auditors
RADS Journal of Business Management, 2020Objective: The objective of this study is to identify the approach of external auditors as to how internal auditors have been assessed and judged to make use of the work. Using this thesis, internal auditors can shape their work style per external auditors' criteria.
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JAMA: The Journal of the American Medical Association, 1989
On March 3, 1987, JAMA received a manuscript entitled "Increased Seizure Frequency With Generic Primidone." The authors, Wyllie, Pippenger, and Rothner from The Cleveland Clinic Foundation, described the case of a 16-year-old girl who had had seizures since birth, but who, while receiving antiepileptic drugs that included Mysoline (primidone produced ...
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On March 3, 1987, JAMA received a manuscript entitled "Increased Seizure Frequency With Generic Primidone." The authors, Wyllie, Pippenger, and Rothner from The Cleveland Clinic Foundation, described the case of a 16-year-old girl who had had seizures since birth, but who, while receiving antiepileptic drugs that included Mysoline (primidone produced ...
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Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor, Etika Auditor dan Kualitas Audit
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)This research aims to test and analyze whether auditor competence, auditor independence, auditor experience and auditor ethics have an effect on audit quality. The population in this study were auditors who worked in Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 73 respondents.
Khikmatul Wasiah, Panca Wahyuningsih
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Client-auditor realignment and restrictions on auditor...
The Accounting Review, 1997Abstract We compare clients' realignment decisions in markets permitting direct uninvited solicitation (allowed markets) and markets prohibiting such practices (banned markets), providing insight into the effects of increased competition on client-auditor alignment.
Paul K. Chancy +2 more
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The Arithmetic Teacher, 1972
We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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