Results 251 to 260 of about 514,252 (297)

Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*

Contemporary Accounting Research, 2007
A 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

Perceived Audit Independence and Audit Market Structure

SSRN Electronic Journal, 2018
The 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

Independent Safety Auditing

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 Contractor Arrangements and IRS Audits

JONA: The Journal of Nursing Administration, 1995
As 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

Risky Areas Audit in Independent Audit

2021
Bağımsız 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, 1998
This 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

Dual audit, audit firm independence, and auditor conservatism

Review of Accounting and Finance, 2014
Purpose– 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
openaire   +1 more source

Audit Committee Independence and Auditor-Manager Disputes

SSRN Electronic Journal, 2020
This paper analyzes the role of audit committee independence in resolving disagreements between management and the auditor regarding financial reporting. The common intuition suggests that the audit committee must be independent from management to be able to support the auditor against the manager's manipulation attempts.
Kronenberger, Sandra Katarina, Kronenberger, Sebastian, Ye, Minlei   +2 more
openaire   +2 more sources

Assuring value from independent safety audits

Hospital Aviation, 1989
Independent safety audits can be valuable management tools for an aeromedical program. Not only can they evaluate the program's present posture, but, if used properly, they can provide significant help in planning for a program's successful future. The phases of pre-safety audit planning safety audit accomplishment, and safety audit follow-up should be
openaire   +2 more sources