Results 261 to 270 of about 8,785 (294)

The external auditor's review of computer controls

Communications of the ACM, 1981
The Foreign Corrupt Practices Act of 1977, coupled with growing demands for corporate accountability, have forced both auditors and computer administrators to evaluate computer based controls. Computer administrators can benefit from both a knowledge of an auditor's approaches to evaluating controls and his/her recommendations for control improvements.
Charles R. Litecky, Larry E. Rittenberg
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The Reliance of External Auditors on Internal Auditors

RADS Journal of Business Management, 2020
Objective: 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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External rotation of the auditor

Journal of Management Control, 2012
The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive of 2006.
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Further Evidence on External Auditors' Reliance on Internal Auditors

Journal of Accounting Research, 1986
In this study I examined whether external auditors actually adjust the nature and extent of audit procedures due to reliance on internal auditors and, if so, whether any such reliance was related to the source reliability of the internal auditors (defined by internal auditor competence-work performance and objectivity).
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External Auditors, Audit Committees and Earnings Management in France

European Accounting Review, 2007
ABSTRACT We investigate the effect of various audit quality dimensions (i.e. auditor reputation and tenure, audit committee existence and independence) on earnings management in France. We thus contribute to the empirical audit quality literature in a Continental European environment that markedly differs from the USA in terms of auditing and corporate
Piot, Charles, Janin, Rémi
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The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions*

Contemporary Accounting Research, 2001
AbstractThis paper reports the results of an experiment that investigates how external audit planning is affected when internal auditors have incentives and the opportunity to bias their evaluations. Specifically, we draw on attribution theory to examine how internal auditor eligibility for incentive compensation and participation in consulting (i.e ...
F. TODD DEZOORT, RICHARD W. HOUSTON, MICHAEL F. PETERS   +2 more
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The Effect of External Auditors on Managerial Slack

Accounting Horizons, 2018
SYNOPSIS We investigate the role of external auditors in constraining managerial slack. Using panel data on Chinese public firms, we find that firms hiring Big 8 auditors are associated with reduced managerial slack after controlling for the endogenous auditor choice.
Junxiong Fang, Lerong He, Tara Shankar Shaw   +2 more
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External Auditor Responses to Tax Risk

Journal of Accounting, Auditing & Finance, 2019
Both practitioners and academics are increasingly focusing their attention on the riskiness of firms’ tax planning activities. In this study, we examine how external auditors respond to tax risk, measured using the volatility of firms’ annual cash and GAAP (Generally Accepted Accounting Principles) effective tax rates.
John L. Abernathy, Andrew R. Finley, Eric T. Rapley, James Stekelberg   +3 more
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External Auditor Responses to Tax Risk

SSRN Electronic Journal, 2017
Both practitioners and academics are increasingly focusing their attention on the riskiness of firms’ tax planning activities. In this study, we examine the association between tax risk — measured using the volatility of firms’ annual cash and GAAP effective tax rates — and external audit fees.
John L. Abernathy, Eric T. Rapley, James Stekelberg   +2 more
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INTERNAL AND EXTERNAL AUDITORS AS A TEAM-WORK [PDF]

Revista economica, 2012
The paper concerns about the relationship between internal and external audit.Auditing activity is known as an activity which brings plus value, an activity with a short history, raised from our need of a high level of performance regarding all the activities developed in a company, especially in now-a-days economy when the word quality gains a much ...
CONSTANTIN Nicolae Vasile, SUSMANSCHI Georgiana   +1 more
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