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Independent audit committee members’ board tenure and audit fees
Accounting & Finance, 2010An independent audit committee is an audit committee on which all members are independent directors. This study examines whether independent audit committee members’ board tenure affects audit fees. On the basis of the prior literature, we formulate an unsigned hypothesis.
Anthony Chan, Guoping Liu, Jerry Y. Sun
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INDEPENDENT MUNICIPAL AUDITING.
The Accounting Review, 1942Abstract Auditing performed before a transaction is completed and the results thereof recorded in the accounting records is preauditing. This type of auditing is an administrative responsibility and provides for an examination, analysis and review of the component parts of a transaction during the time the transaction is in the making,
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Dual audit, audit firm independence, and auditor conservatism
Review of Accounting and Finance, 2014Purpose– This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards ...
Chan-Jane Lin, Hsiao-Lun Lin, Ai-Ru Yen
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1981
There is such widespread acceptance of independence as a sine qua non of state audit that there seems to be little point to engage in the academic exercise of marshaling the arguments in support of this proposition. More than a decade ago, Normanton cogently observed: “Since the time of Aristotle it has been accepted principle that state auditors ...
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There is such widespread acceptance of independence as a sine qua non of state audit that there seems to be little point to engage in the academic exercise of marshaling the arguments in support of this proposition. More than a decade ago, Normanton cogently observed: “Since the time of Aristotle it has been accepted principle that state auditors ...
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Auditor and audit committee independence in India [PDF]
, 2010 This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US. This is followed by a discussion of the existing research on the effectiveness of audit committees and audit independence in corporate
Jayati Sarkar, Subrata Sarkar
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THE QUALITY OF THE INDEPENDENT AUDITING: STUDY ON INDEPENDENT AUDITING FIRMS
2011Mali tabloların hata ve yanlışlık içerme olasılığı, mali tablo kullanıcılarının işletme yönetiminden gelen bilgilere güvenmelerini ve bu bilgilere dayanarak karar almalarını zorlaştırmaktadır. Karar verme sürecinde yararlanılan finansal ve finansal olmayan bilginin güvenilirliğinin ve doğruluğunun saptanmasında denetim önemli bir fonksiyon ...
ACAR, Durmuş +2 more
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Auditing, Consulting, and Auditor Independence
Journal of Accounting Research, 1984The question of whether an auditor should also provide management advisory services (MAS) to an audit client has been extensively debated. On the one hand, the Metcalf Committee Staff Study [1976, pp. 50-52] suggested that supplying both services can create a conflict of interests, particularly when a CPA firm recruits a client's executives and is ...
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An Independent Auditing Mechanism for Testing
Educational Measurement: Issues and Practice, 1992Do we need an independent auditing mechanism for standardized testing? How effective are existing approaches for maintaining high standards of test development and use? What approaches to auditing testing seem promising?
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Auditing as independent authentication
1985Within the accounting literature, 'independence' and 'independent verification' are associated more with the mental attitude, associations and practices of auditors than with the independent authentication of what is reported in dated accounts of the financial position and performance of firms. The conventional accounting wisdom confines 'independence'
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Audit Quality and Board Independence
SSRN Electronic Journal, 2018The paper discusses the “interaction factor” between the board of directors and the auditors in light of the Kotak Committee report on corporate governance and the two-year ban on PwC. Quality of auditing has been a relatively late discovery of corporate governance reforms in India.
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