Results 71 to 80 of about 22,347 (206)

The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]

, 2006
The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
core   +1 more source

What is an Effective Audit, and How Can You Tell? [PDF]

, 2006
The Combined Code requires that audit committees conduct an annual evaluation of the effectiveness of the audit process. In order for this to be done properly, committees need to determine what they mean by effectiveness, and to implement appropriate ...
Bender, Ruth
core  

The importance of reputation in the auditing of companies: A game theory analysis [PDF]

, 2019
Numerous, mainly empirical, studies of auditing behaviour have recently looked at the “reputation” of the auditor and the size of fees it attracts. Our model of the auditing market advances the study of the fundamental principles involved in determining ...
Dassiou, X., Glycopantis, D.
core  

And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]

, 2003
While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Alan Goodacre, Beattie, Beattie, Beattie V., Beattie V., CGAA, Choi, Data, Farrell J., Financial Reporting Council, Fisher L., FRC, Goddard M., Hogan, Ivancevich, Iyer V. M., Krouse C. G., Kwon S. Y., Minyard, Minyard D. H., Moizer P., Office, Office, Office, Office, Philip Ashton, Stella Fearnley, The, Vivien Beattie, Wolk, Wolk   +30 more
core   +2 more sources

Rodízio de firmas de auditoria: a experiência brasileira e as conclusões do mercado Rotation of audit firms: the brazilian experience and the market's conclusions

Revista Contabilidade & Finanças, 2007
O rodízio de firmas de auditoria foi introduzido no Brasil por ocasião dos escândalos corporativos de instituições financeiras na emissão das demonstrações contábeis e adotado pela CVM - Comissão de Valores Mobiliários às empresas registradas na Bolsa de
Alexandre Queiroz de Oliveira, Neusa Maria Bastos Fernandes dos Santos   +1 more
doaj   +1 more source

Auditor Rotation: The PCAOB Considers a New Direction

Current Issues in Auditing, 2011
SUMMARY The Public Company Accounting Oversight Board (PCAOB) recently undertook an exploration of the need for mandatory audit firm rotation with its issuance of the Concept Release on Auditor Independence and Auditor Rotation (PCAOB 2011a).
Roush, Pamela B., Church, Bryan K., Gregory Jenkins, J., McCracken, Susan A., Stanley, Jonathan D.   +4 more
openaire   +2 more sources

Independence in Financial Audit Engagements. The Case of Romanian Banks

Audit Financiar, 2020
For the external audit to ensure the credibility of the financial statements, it is a mandatory and vital requirement to maintain the independence in audit engagements.
doaj   +1 more source

PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Benefita, 2019
The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor.
Hendi Hendi, Desiana Desiana
doaj   +1 more source

Auditor rotation behavior in Germany

Corporate Ownership and Control
The German legislator implements, among other auditor regulations, mandatory auditor rotation in order to contribute to the European objectives of higher auditor independence and audit market deconcentration. However, it is questionable how German firms will implement the mandatory auditor rotation within the statutory transition periods.
openaire   +1 more source

Essays on experimental audit research: auditor-client negotiation and auditor rotation

, 2018
Die Aufgabe des Abschlussprüfers besteht darin, die Ordnungsmäßigkeit der Rechnungslegung des geprüften Unternehmens sicherzustellen. In der Praxis führen jedoch Ermessenspielräume in der Bilanzierung regelmäßig zu Meinungsverschiedenheiten zwischen Abschlussprüfer und Mandanten, die in Verhandlungen über die Rechnungslegung resultieren können.
openaire   +3 more sources