Organizational Form and Audit Pricing

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ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)

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Book Synopsis Organizational Form and Audit Pricing by : Hajar El Mouttaqui

Download or read book Organizational Form and Audit Pricing written by Hajar El Mouttaqui and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The conventional view in accounting is that diversification increases audit complexity and, in turn, audit fees. Conversely, the coinsurance effect of diversification hypothesis suggests that combining multiple business segments with imperfectly correlated earnings provides a coinsurance effect that could alleviate the adverse impact of several audit fee determinants. Given these opposing views, we examine the impact of organizational form on audit fees and find that diversified firms incur less audit fees than comparable portfolios of stand-alone firms. The negative effect of diversification on audit fees is stronger for Big-N audit firms, consistent with these audit firms benefitting more (suffering less) from the coinsurance (complexity) effect of diversification than non-Big N audit firms. However, the benefits of diversification fade in the presence of financial constraints, consistent with the notion that auditing financially constrained clients that are also diversified entails additional risk. We confirm our results using a battery of sensitivity analyses.

The Transformation of Auditors' Organizational Form, Legal Environment, and Audit Fees

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (963 download)

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Book Synopsis The Transformation of Auditors' Organizational Form, Legal Environment, and Audit Fees by : 陳萌

Download or read book The Transformation of Auditors' Organizational Form, Legal Environment, and Audit Fees written by 陳萌 and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the association between the transformation of CPA firms' organizational form and audit fees and how legal environment affects this relationship. Exploiting a unique setting in which the legal form of Chinese public accounting firms is mandated to change from limited liability (LL) to limited liability partnerships (LLP), I find that the change in the legal form is associated with a significant increase in audit fees, and that such increase is more pronounced in provinces with stricter legal environment. These findings suggest that auditors respond to the increased litigation risk by charging a higher audit fees..

Government Auditing Standards - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Internal Audit Handbook

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Publisher : Springer Science & Business Media
ISBN 13 : 3540708871
Total Pages : 631 pages
Book Rating : 4.5/5 (47 download)

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Book Synopsis Internal Audit Handbook by : Henning Kagermann

Download or read book Internal Audit Handbook written by Henning Kagermann and published by Springer Science & Business Media. This book was released on 2007-12-04 with total page 631 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. It presents the Audit Roadmap, the process model of internal auditing developed at SAP® which describes all stages of an audit. Coverage provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects. Separate chapters are dedicated to special topics like IT or SOX audits.

Effect of Audit Firms' Organizational Form Change in China

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (875 download)

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Book Synopsis Effect of Audit Firms' Organizational Form Change in China by : 郭俐君

Download or read book Effect of Audit Firms' Organizational Form Change in China written by 郭俐君 and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Standards for Internal Control in the Federal Government

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Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Audits of Property and Liability Insurance Companies

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Publisher :
ISBN 13 :
Total Pages : 380 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Audits of Property and Liability Insurance Companies by :

Download or read book Audits of Property and Liability Insurance Companies written by and published by . This book was released on 2000 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Defense Contract Audit Agency (organization, Functions, and Relationships with the General Accounting Office)

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Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (6 download)

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Book Synopsis Defense Contract Audit Agency (organization, Functions, and Relationships with the General Accounting Office) by : United States. Congress. House. Committee on Government Operations. Military Operations Subcommittee

Download or read book Defense Contract Audit Agency (organization, Functions, and Relationships with the General Accounting Office) written by United States. Congress. House. Committee on Government Operations. Military Operations Subcommittee and published by . This book was released on 1967 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Operational Review Workbook

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Publisher : John Wiley & Sons
ISBN 13 : 0471463477
Total Pages : 208 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis Operational Review Workbook by : Rob Reider

Download or read book Operational Review Workbook written by Rob Reider and published by John Wiley & Sons. This book was released on 2003-04-15 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical, proven tools for conducting successful operationalreviews An operational review evaluates management's conformity with plansand resource allocations, organizational structure, operatingprocedures, processes, and controls. In today's volatilemarketplace, organizations must do everything possible to ensuretheir operations are running most economically and effectively tomaximize desired results. In such a competitive environment,operational reviews have become increasingly important. TheOperational Review Workbook not only gives readers a betterunderstanding of the concepts behind operational reviews but alsoenables them to conduct reviews with more confidence andauthority. A companion to Rob Reider's Operational Review: Maximum Results atEfficient Costs, Third Edition, the Workbook explains the benefitsof a review and offers step-by-step guidance through its variousstages. In addition to the author's incisive analysis, thispractical guide: * Includes case studies, checklists, forms, and exercises * Reinforces the fundamental principles necessary to perform anoperational review * Presents in a step-by-step manner how an operational reviewshould be performed * Shows how to judge a review's results and make recommendations tomanagement * Demonstrates how to use tools and techniques such as financialstatement analysis, verification of data accuracy, determination ofcompliance with laws and regulations, development and understandingof ratio change and trend analysis, use of systems and layoutflowcharts, effective interviewing techniques, and preparation anduse of survey forms, questionnaires, and checklists * Integrates operational review concepts with other analyticalprocesses such as benchmarking strategies and activity-basedcosting principles The Operational Review Workbook delivers all the tools needed tosuccessfully conduct an operational review of the organization,department, or activity. CEOs, operations management and staff,internal and external consultants and auditors, CFOs andcontrollers, and other organizational stakeholders will findReider's incomparable guide an invaluable addition to theirprofessional libraries.

Audits of Certain Nonprofit Organizations

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ISBN 13 :
Total Pages : 340 pages
Book Rating : 4.X/5 (2 download)

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Book Synopsis Audits of Certain Nonprofit Organizations by : American Institute of Certified Public Accountants. Subcommittee on Nonprofit Organizations

Download or read book Audits of Certain Nonprofit Organizations written by American Institute of Certified Public Accountants. Subcommittee on Nonprofit Organizations and published by . This book was released on 1994 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial and Accounting Guide for Not-for-Profit Organizations

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Publisher : John Wiley & Sons
ISBN 13 : 1118083660
Total Pages : 738 pages
Book Rating : 4.1/5 (18 download)

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Book Synopsis Financial and Accounting Guide for Not-for-Profit Organizations by : John H. McCarthy

Download or read book Financial and Accounting Guide for Not-for-Profit Organizations written by John H. McCarthy and published by John Wiley & Sons. This book was released on 2012-03-06 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: A completely revised and expanded edition of the nonprofit industry finance and accounting standard Filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations, Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is recognized by professionals as the industry standard reference on not-for-profit finance and accounting. Prepared by the PricewaterhouseCoopers Not-for-Profit Industry Services Group, the book includes accounting, tax, and reporting guidelines for different types of organizations, step-by-step procedures and forms, and more. A new chapter on public debt has also been added. Presents the latest updates to regulatory reporting and disclosure changes in recent years Reflects the totally revamped and revised AICPA accounting and audit guide for not-for-profit organizations Addresses concerns of all nonprofit organizations, including health and welfare organizations, colleges and universities, churches and other religious organizations, libraries, museums, and other smaller groups Includes step-by-step procedures and forms, detailed explanations of financial statements, and a how-to section on setting up and keeping the books Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is the completely revised and expanded new edition of the bestselling not-for-profit accounting guide.

DCAA Contract Audit Manual

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Publisher :
ISBN 13 :
Total Pages : 888 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis DCAA Contract Audit Manual by : United States. Defense Contract Audit Agency

Download or read book DCAA Contract Audit Manual written by United States. Defense Contract Audit Agency and published by . This book was released on 1992-07 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Government Auditing Standards

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Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Government Auditing Standards by : Government Accounting Office

Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

Defense Contract Audit Agency, (organization, Functions, and Relationships with the General Accounting Office)

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Publisher :
ISBN 13 :
Total Pages : 192 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Defense Contract Audit Agency, (organization, Functions, and Relationships with the General Accounting Office) by : United States. Congress. House. Government Operations

Download or read book Defense Contract Audit Agency, (organization, Functions, and Relationships with the General Accounting Office) written by United States. Congress. House. Government Operations and published by . This book was released on 1967 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Customer-Base Concentration

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ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Customer-Base Concentration by : Gopal V. Krishnan

Download or read book Customer-Base Concentration written by Gopal V. Krishnan and published by . This book was released on 2018 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are the implications of major customer dependency, i.e., the degree of a supplier firm's dependency on its major customers, for external auditors? While the conventional view emphasizes the negatives of major customer dependency for client business risk, we find that suppliers with more concentrated customer bases spend less on audit fees. The negative association between audit fees and customer-base concentration holds after controlling for a wide array of client firm and auditor characteristics. The evidence is consistent with reduced audit effort due to efficiency gains in the audit process, especially when suppliers with more concentrated customer bases share the same auditors with their long-standing major customers. The audit fee discount we identify does not imply that audit quality declines with customer-base concentration. In fact, we find that suppliers with more concentrated customer bases are less likely to experience material restatements of previously audited financial statements, which implies a positive link between audit quality and major customer dependency. Overall, our study contributes to research in accounting and operations management on inter-organizational relationships by exploring the interplay of customer-base concentration with client business risk and audit complexity. Taking the external auditors' perspective, our study provides new managerial insights on the costs and benefits of major customer relationships for supplier firms.

Contract Audit Manual

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Contract Audit Manual by : United States. Defense Contract Audit Agency

Download or read book Contract Audit Manual written by United States. Defense Contract Audit Agency and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Approach to Understanding Organizational Structure in the Audited Entity

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Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (222 download)

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Book Synopsis An Approach to Understanding Organizational Structure in the Audited Entity by : Canada. Office of the Auditor General

Download or read book An Approach to Understanding Organizational Structure in the Audited Entity written by Canada. Office of the Auditor General and published by . This book was released on 1982 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: