Results 211 to 220 of about 66,055 (259)
Some of the next articles are maybe not open access.
Auditing as Independent Authentication.
The Accounting Review, 1990Abstract Reviews the book `Auditing As Independent Authentication,' by Peter W. Wolnizer.
Frederick L. Neumann, Shane R. Moriarty
openaire +1 more source
Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*
Contemporary Accounting Research, 2007A company officer is an "alumnus" if he previously worked for an audit firm. Iyer et al. (1997) find alumni have ties with their former audit firms and alumni are more inclined to provide economic benefits to former firms if they have stronger ties. If the alumnus is a senior corporate officer, the alumnus may benefit her former firm by recommending ...
Lennox, CS, Park, CW
openaire +3 more sources
1998
Independent Safety Audits are becoming increasingly common but the role of Independent Safety Auditor (ISA) has never been clearly defined. This paper introduces the concept of independent safety audits and provides one interpretation of the ISA role.
Ceri Rees, Vivien Hamilton
openaire +1 more source
Independent Safety Audits are becoming increasingly common but the role of Independent Safety Auditor (ISA) has never been clearly defined. This paper introduces the concept of independent safety audits and provides one interpretation of the ISA role.
Ceri Rees, Vivien Hamilton
openaire +1 more source
Perceived Audit Independence and Audit Market Structure
SSRN Electronic Journal, 2018The audit market comprises a small group of large firms and a big group of smaller firms. We build upon the classic model presented by Magee and Tseng (1990) to shed light on auditor market structure. In particular, we focus on the perceived reputation cost borne by auditors that agree with managers on controversial accounting issues.
Harold Lopez, Claudio A. Bonilla
openaire +1 more source
Audit Pricing and Independence.
The Accounting Review, 1990Abstract Describes a multiperiod model of the market for audit services for a single client. Pricing phenomena of low-balling and price-cutting in the audit market; Reporting issue over which the auditor and client may disagree; Auditor's value of incumbency; Factors which may affect the client's pressure to the auditor.
Robert P. Magee, Mei-Chiun Tseng
openaire +1 more source
Audit, accountability and independence: the role of the Audit Commission
Legal Studies, 1998The role of independent institutions, the relationship between independence and accountability, and the meaning and significance of these concepts in terms of democratic ideals, are issues that constitutional analysis of modem government can hardly avoid.
Kathryn Hollingsworth +2 more
openaire +1 more source
Risky Areas Audit in Independent Audit
2021Bağımsız denetim meslek mensupları bağımsız denetçiler denetimlerinde her daim belli bir düzeyde risk faktörleriyle karşı karşıya gelmektedir. Bu risk faktörlerinin değerlerinin az veya çok olması yazılacak denetim raporunda önemli katkı sağlamaktadır.
YÜKÇÜ, Süleyman, OKUR, Nur
openaire +1 more source
Board Independence and Audit-Firm Type
AUDITING: A Journal of Practice & Theory, 1998This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes ...
Mark S. Beasley, Kathy R. Petroni
openaire +1 more source
Independent Contractor Arrangements and IRS Audits
JONA: The Journal of Nursing Administration, 1995As government auditors begin their challenges, nurse executives need to review their operations to remove any potential audit risks. Although a common practice for many institutions, the use of independent contractor arrangements may be ruled inappropriate.
S, Pelfrey, B A, Theisen
openaire +2 more sources
THE EFFECT OF INDEPENDENT AUDIT FIRMS’ CHARACTERISTICS ON INDEPENDENT AUDIT REVENUE IN TURKEY
2016Bu çalışma, Türkiye’de faaliyet gösteren bağımsız denetim şirketlerinin bağımsız denetimden elde ettikleri gelirler üzerinde bağımsız denetimin kalitesiyle ilişkilendirilen denetim şirketlerinin karakteristiklerinin etkisini incelemektedir. Çalışmanın verileri 2013 yılına ait şeffaflık raporlarından elde edilmiştir.
ERDOĞAN, Sedat, KUTAY, Nilgün
openaire +2 more sources