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Auditors Perceptions Of Audit Firm Rotation Impact On Audit Quality In Egypt
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Book Synopsis Auditors' Perceptions of Audit Firm Rotation Impact on Audit Quality in Egypt by : Ahmed Anis
Download or read book Auditors' Perceptions of Audit Firm Rotation Impact on Audit Quality in Egypt written by Ahmed Anis and published by . This book was released on 2014 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims to explore professional auditors' perceptions of the impact of audit firm rotation on audit quality. It also investigates the possible benefits and determining factors of mandatory auditor rotation. A sample of 83 auditors was drawn from a group of large firms and another of smaller firms in Egypt. Data were analyzed using one sample t-test; the findings indicate that auditors' perceived mandatory rotation of auditors to have a positive effect on audit quality, a negative effect on client-specific knowledge, and a positive impact on auditors' independence. The impact from the auditors' perspective of industry specialization and fee dependence on the relationship between mandatory auditor rotation and audit quality was also determined.
Book Synopsis The Impact of Auditor Rotation on Audit Quality by : Diana Mohamed
Download or read book The Impact of Auditor Rotation on Audit Quality written by Diana Mohamed and published by LAP Lambert Academic Publishing. This book was released on 2012-04 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book intends to explain the impact of the extended auditor client relation on the audit quality and suggests the different methods to overcome the cons of such a relationship. The auditor rotation is suggested as way to overcome such cons if they exist. Results and responses of the questionnaire are taken from Egyptian auditors working in the offices of the BIG four audit firms which are operating in Egypt.
Book Synopsis Determinants of Auditors' Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt by : Tariq Hassaneen Ismail
Download or read book Determinants of Auditors' Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt written by Tariq Hassaneen Ismail and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - To constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet-based financial reports (IBFR). Methodology/Approach - The study conducts a questionnaire on practicing auditors from audit firms in Egypt in the year 2007 to examine their perceptions of the work needed to audit IBFR and factors that might affect their perceptions.Findings - The study portrays total auditors' perceptions as a function of four dimensions. First, auditor' personal-specific characteristics (consisting of three variables); second, audit fieldwork-specific characteristics (containing one variable); third, audit firm-specific characteristics (comprising five variables); and, fourth, environmental-specific characteristics (consisting of four variables). The analysis of empirical study provides evidence of a significant association between auditors' perceptions of the work needed to audit IBFR and the following factors: auditors' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment.Research limitations - The scope of the survey is limited to a small number of potential participants. Accounting and auditing standards setting' environment in Egypt may restrict the generalization of the findings of this study.Originality/Value - This paper enriches to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions of the work needed to audit IBFR. The study provides evidence that supports Egyptian regulators' initiatives to issue guidelines that cover IBFR, and auditors' responsibilities and the work needed in the audit of IBFR in electronic business environments in an attempt to improve the integrity of financial reporting.
Book Synopsis Auditors' Perceptions on Tasks towards Internet Reporting by : Tariq Hassaneen Ismail
Download or read book Auditors' Perceptions on Tasks towards Internet Reporting written by Tariq Hassaneen Ismail and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose in this study is to constitute and test a framework of factors that might impact auditors' perceptions on tasks towards internet reporting. The study employs a questionnaire to practicing auditors from audit firms in Egypt in the year 2007 to examine auditors' perceptions on tasks towards internet reporting and factors that might affect their perceptions. The study portrays total auditors' perceptions as a function of four dimensions; auditor' personal-specific characteristics; consisting of three variables, audit fieldwork-specific characteristics; containing one variable, audit firm-specific characteristics; consisting of five variables and environmental-specific characteristics; consisting of four variables. Analysis of empirical study provides evidence of a significant association between auditors' perceptions on tasks towards internet financial reporting and the following factors; auditors' knowledge in risk of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment. This paper adds to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions on tasks towards internet reporting.
Book Synopsis Mandatory Audit Firm Rotation and Audit Quality by : Mara Cameran
Download or read book Mandatory Audit Firm Rotation and Audit Quality written by Mara Cameran and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e., Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years. Since the auditor has incentives to be reappointed at the end of the first and the second three-year periods, we expect audit quality to be lower in the first two three-year periods compared to the third (i.e. the last) term. Assuming that a better audit quality is associated with a higher level of accounting conservatism, and using abnormal working capital accruals (AWCA) as a proxy for the latter, we find that the auditor becomes more conservative in the last three-year period, i.e. the one preceding the mandatory rotation. These results are confirmed using Basu's (1997) timely loss recognition model. In an additional analysis, we use earnings response coefficients as a proxy for investor perception of audit quality, and we observe results consistent with an increase in audit quality perception in the last engagement period.
Book Synopsis Mandatory Job Rotation and Audit Quality in Audit Firms by : Rita Azzi
Download or read book Mandatory Job Rotation and Audit Quality in Audit Firms written by Rita Azzi and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis examines the mandatory job rotation and audit quality in audit firms, stressing on the relationship between the rotation policy and its impact on the auditor quality. Does audit firm rotation affect audit quality? And how does the long term auditor clients' relationship affects the auditor quality? In order to answer the above questions we make a full study relative to local versus international audit firms and the services provided by them, taking into consideration several factors that affects the auditor quality such as seniority, long term relationship and turnover rate. This study was supported by a questionnaire addressed to 50 auditors distributed between local and international firms with an analysis over the results. However, this analysis mentioned that auditors working in the international firm where there is a rotation policy are more satisfied than those working in local firms. We conclude also that rotation and the long term relationship are directly related to audit quality.
Book Synopsis An Investigation of the Egyptian Auditor's Perceptions of the Independence of the Auditor by : Sanaa Mohamed Badran
Download or read book An Investigation of the Egyptian Auditor's Perceptions of the Independence of the Auditor written by Sanaa Mohamed Badran and published by . This book was released on 1983 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Value Added Tax Fraud by : Marius-Cristian Frunza
Download or read book Value Added Tax Fraud written by Marius-Cristian Frunza and published by Routledge. This book was released on 2018-12-07 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.
Book Synopsis Public accounting firms required study on the potential effects of mandatory audit firm rotation. by :
Download or read book Public accounting firms required study on the potential effects of mandatory audit firm rotation. written by and published by DIANE Publishing. This book was released on with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditing Quality Characteristics and Accounting Conservatism by : Mohammed Soliman
Download or read book Auditing Quality Characteristics and Accounting Conservatism written by Mohammed Soliman and published by . This book was released on 2018 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing issues on the quality of audit and accounting conservatisms have long been regarded and seemed as a hot debated since both could impact on the capital market efficiency. This study aims to investigate the impact of the audit quality which is characterized by audit firm size, auditor specialization, and auditor tenure on accounting conservatisms in the financial reports of the more active 50 non-financial companies listed at Egyptian stock exchange across four years of period from 2007 to 2010. After controlling for company size, leverage and profitability, the results show that auditing quality characteristics (audit firm size, auditor specialization, and auditor tenure) have significant positive relation with accounting conservatism. On the other hand, no significant relationship is found between company size and accounting conservatism. Based on these results, the study provided recommendations to the interested parties.
Book Synopsis The Impact of Reputation, Audit Contract Type, Tenure, Audit Fees and Other Services on Auditors' Perceptions of Audit Quality by : Millicent Chang
Download or read book The Impact of Reputation, Audit Contract Type, Tenure, Audit Fees and Other Services on Auditors' Perceptions of Audit Quality written by Millicent Chang and published by . This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Impact of Auditor Industry Specialization on the Retention and Growth of Audit Clients by : Mohamed Samy Eldeeb
Download or read book The Impact of Auditor Industry Specialization on the Retention and Growth of Audit Clients written by Mohamed Samy Eldeeb and published by . This book was released on 2019 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effect of the economic financial crisis worldwide has increased the need for auditors to provide a high quality services to their clients. An important element considered by clients for selecting their auditors is whether the audit firm has specialization in particular industry. Audit firm industry specialization provides clients with value for money services to help management achieve efficiency and effectiveness in their operations. Other benefits for audit firms may include increased market share, audit tenure, better financial reporting and less earnings management, audit quality with less restatements of financial information, appropriate audit fees, less exposure to litigation risk, less enforceable action by supervisory bodies and ability to compete in highly competitive environment. Specialization was also seen as critical for the survival of the auditing profession. This research analyzes the effects of audit firm industry specialization on the retention of the audit firm and growth in its business. Factors such as whether the firm is a big 4, with international affiliation, local firm, type of industry and growth were also studied for audit firm retention and growth. The sample studied includes the top 100 publicly held companies' annual reports in the Egyptian stock market during the period 2007-2011 which are analyzed to determine the audit firms' retention and growth. The results support that industry specialization has an important effect on the auditor's retention especially for industry where capital investment is significant such as building, construction, financial services and housing and real estate. Big 4 audit firms retained their clients due to their industry specialization and brand name. The findings provided evidence that good knowledge of accounting & auditing standards resulted in audit firms with international affiliation competing with big 4 for clients' retention & growth in business. The result also showed some evidence that the auditing profession in Egypt is dominated by the big 4 and the Central Audit Organization.
Book Synopsis External Audit Arrangements at Central Banks by : Mr.Atilla Arda
Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.
Book Synopsis The Effect of Using Computer-Mediated Communication Modes on the Effectiveness of the Audit Work Performed by : Mohamed A. Hegazy
Download or read book The Effect of Using Computer-Mediated Communication Modes on the Effectiveness of the Audit Work Performed written by Mohamed A. Hegazy and published by . This book was released on 2016 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: The circumstances and variables surrounding the auditing environment like the International Trade Agreement (ITA) and the probability of the entrance of foreign auditing firms in the auditing field in Egypt resulted in pressure to enhance the audit effectiveness and quality of Egyptian auditing firms' performance. The main focus in this research study is on the Computer-Mediated Communication (CMC) modes to be used in the communication process in auditing firms to enhance the auditor performance. A survey strategy is conducted by using questionnaires, which are distributed among a number of Egyptian auditing firms, to collect the required data and then the collected data is analyzed logically and statistically. These logic and statistical analyses are made to test the study hypotheses. The results of this research study supported the acceptance of all study hypotheses. The results revealed that CMC modes effectiveness increases the audit work effectiveness and audit quality. Also, the results indicate the contradiction between the users' perception of the effect of using CMC modes on the audit effectiveness and the real application of traditional communication modes in auditing firms.
Book Synopsis Audit Tenure and the Equity Risk Premium by : Rana Baker
Download or read book Audit Tenure and the Equity Risk Premium written by Rana Baker and published by LAP Lambert Academic Publishing. This book was released on 2010-10 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: it is observed that most firms in Jordan retain the audit firm for long period of time, this long auditor-client relationship can have adverse effect on perceived audit quality; as long-term relationships between companies and their auditors create a level of closeness that impairs auditor independence and reduces audit quality, this close relationship may create a conflict of interest for the auditor and can adversely affect the auditing process (opinion/integrity); The auditor could identify closely with management's perspective and not exhibit sufficient professional skepticism. In addition, management can take advantage of the auditor's conflict by making a personal appeal for compassion and support. This leads us to the following question: Does long audit firm tenure affect perceived audit quality? This study will investigate whether audit firm tenure affect perceived audit quality by examining the relation between audit firm tenure and the client -specific equity risk premium -that is, the excess of client specific cost of equity capital over the risk free interest rate.
Book Synopsis The Effect of Mandatory Audit Firm Rotation on Audit Quality with Evidence from China by : Chenyang Dai
Download or read book The Effect of Mandatory Audit Firm Rotation on Audit Quality with Evidence from China written by Chenyang Dai and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Using discretionary accruals as a proxy for audit quality, this paper examines the association between mandatory audit firm rotation and audit quality. The study contributes to the debate on the effect of the mandatory audit firm rotation policy by bringing evidence directly from a setting where such an audit policy is in place. The results of multivariate regressions find no evidence that the adoption of such a policy improves average audit quality in the period thereafter. Other tests focus on the period where the mandatory rotation policy is already in place and examine the potential fluctuation of audit quality in the antecedent and decedent years of a mandatory rotation. The results find no significant difference of the audit quality in the last engagement year of a preceding auditor or in the first engagement year of an incoming auditor. Together with empirical findings in a few other markets where similar audit policies is or was in place, the results of the study argues against the necessity of introducing a mandatory audit firm rotation policy, The study provide implications of relevance for regulators who are considering taking similar measures to improve audit quality.
Book Synopsis Audit Regulations, Audit Market Structure, and Financial Reporting Quality by : Christopher Bleibtreu
Download or read book Audit Regulations, Audit Market Structure, and Financial Reporting Quality written by Christopher Bleibtreu and published by . This book was released on 2021-11-24 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audit Regulations, Audit Market Structure, and Financial Reporting Quality provides a structured overview of the empirical and analytical literature on the effects of audit market regulations. After a short introduction, the monograph is organized as follows. Chapter II addresses the structure of the audit markets of industrialized countries. First presenting an overview of the concentration metrics used to describe the structure of an audit market or a market segment, then providing the empirical findings on audit market concentration at the national level and presenting an overview of the main reasons that led to the currently high degree of concentration. Chapter III summarizes the reasons why regulators worldwide consider a high degree of concentration to be a concern. In particular, it reviews the regulator's assumption that a high degree of concentration inevitably leads to a low degree of competition and to the corresponding effects of low audit quality and high audit fees. It also provides an overview of the empirical findings on the association between concentration and audit quality and fees, respectively. Chapter IV introduces the mandatory audit firm rotation, the prohibition on the joint supply of audit and non-audit services, and joint audits as examples for regulations that are likely to have both incentive and market structure effects. Chapter V summarizes the empirical findings on the effects of these regulations on audit quality and market structure. Chapter VI summarizes models that regard the market structure as given. The results from these models show that the effects of regulations are not straightforward, but depend on various factors related to the auditor, the client, and the legal environment. Chapter VII gives an overview of analytical research that simultaneously considers incentive effects and market structure effects. It also provides a brief overview of industrial organization models that seem suitable to expand the models applied to investigate the effects of audit regulations. Chapter VIII concludes and highlights avenues for future research.
