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Perceptions Of Audit Quality
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Author :Chartered Institute of Public Finance and Accountancy Publisher : ISBN 13 :9781845081904 Total Pages :76 pages Book Rating :4.0/5 (819 download)
Book Synopsis Perceptions of Audit Quality by : Chartered Institute of Public Finance and Accountancy
Download or read book Perceptions of Audit Quality written by Chartered Institute of Public Finance and Accountancy and published by . This book was released on 2009 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction by : Julie Persellin
Download or read book Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction written by Julie Persellin and published by . This book was released on 2019 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study, we use a survey instrument to obtain perspectives from over 700 auditors about present-day audit workloads and the relationship between audit workloads, audit quality, and job satisfaction. Our findings indicate that auditors are working, on average, five hours per week above the threshold at which they believe audit quality begins to deteriorate and often 20 hours above this threshold at the peak of busy season. Survey respondents perceive deadlines and staffing shortages as two of the primary reasons for high workloads and further believe that high workloads result in decreased audit quality via compromised audit procedures, impaired audit judgment, and difficulty retaining staff with appropriate knowledge and skills. We also find that auditors' job satisfaction and their excitement about auditing as a career are negatively impacted by high audit workload, particularly when the workload exceeds a threshold that is perceived to impair audit quality. Overall, our findings provide support for the PCAOB's recent concern that heavy workloads are continuing to threaten audit quality, and suggest that the primary drivers of workload (i.e., deadlines and staffing problems) might be the actual “root cause” of workload-related audit deficiencies.
Book Synopsis Management Perceptions of Audit Quality by : Erik Scott Boyle
Download or read book Management Perceptions of Audit Quality written by Erik Scott Boyle and published by . This book was released on 2015 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Quality in Practice by : Noor Adwa Sulaiman
Download or read book Audit Quality in Practice written by Noor Adwa Sulaiman and published by . This book was released on 2011 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality by : Mary Sinclair Schroeder
Download or read book An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality written by Mary Sinclair Schroeder and published by . This book was released on 1983 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Factors that Affect Audit Quality by : Millicent Michelle Chang
Download or read book Factors that Affect Audit Quality written by Millicent Michelle Chang and published by . This book was released on 1994 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Effects of Shared-opinion Audit Reports on Perceptions of Audit Quality by : Yan-Jie Yang
Download or read book The Effects of Shared-opinion Audit Reports on Perceptions of Audit Quality written by Yan-Jie Yang and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality by : Mary Sinclair Schroeder
Download or read book An Empirical Investigation of Audit Committee Members' Perceptions of Audit Quality written by Mary Sinclair Schroeder and published by . This book was released on 1983 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditor Tenure and Perceptions of Audit Quality by : Aloke Ghosh
Download or read book Auditor Tenure and Perceptions of Audit Quality written by Aloke Ghosh and published by . This book was released on 2004 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: We analyze how investors and information intermediaries perceive auditor tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, we document a positive association between investor perceptions of earnings quality and tenure. Further, we find that the influence of reported earnings on stock rankings becomes larger with extended tenure, although the association between debt ratings and reported earnings does not vary with tenure. Finally, we find that the influence of past earnings on one-year-ahead earnings forecasts becomes larger as tenure increases. In general, our results are consistent with the hypothesis that investors and information intermediaries perceive auditor tenure as improving audit quality. One implication of our study is that imposing mandatory limits on the duration of the auditor-client relationship might impose unintended costs on capital market participants.
Book Synopsis The impact of firm wide and professional factors on perceptions of audit quality and audit report reliance by :
Download or read book The impact of firm wide and professional factors on perceptions of audit quality and audit report reliance written by and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Comparison of Factors that Affect Auditors', Creditors' and Directors' Perceptions of Audit Quality by : Millicent Chang
Download or read book A Comparison of Factors that Affect Auditors', Creditors' and Directors' Perceptions of Audit Quality written by Millicent Chang and published by . This book was released on 1995 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditor Independence and Audit Quality by : Nopmanee Tepalagul
Download or read book Auditor Independence and Audit Quality written by Nopmanee Tepalagul and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing. We organize our review around four main threats to auditor independence, namely, (a) client importance, (b) non-audit services, (c) auditor tenure, and (d) client affiliation with audit firms. For each of the threats, we discuss findings related to the incentives, perceptions, and behaviors of the auditor and the client, as well as the effects of each threat on the actual and perceived quality of audits and financial reports. We conclude that the mixed evidence, together with recent regulatory changes, provides opportunities for future research on auditor independence and audit quality.
Download or read book The auditor written by Nellie Gertsson and published by Linköping University Electronic Press. This book was released on 2021-02-24 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today’s auditor is and what today's auditor does. This licentiate dissertation consists of three appended papers and a comprehensive summary. The appended papers constitute the basis for discussing who the auditor is and what the auditor does, thereby contributing to the concept of the auditor. This dissertation uses boundaries in exploring the concept of the auditor, since it is when the auditor encounters the boundaries of being an auditor that the auditor’s conception of an auditor becomes clear. This dissertation has a mixed-methods design based on survey and interview data. The results of this dissertation show that there are several characteristics that define who the auditor is. The auditor: is highly driven by professional valuesis less driven by business valuesis genuinely interested in auditor workis resistant to stress, heavy workload, and work–life balance issuesis admiring the audit profession and perceiving it as highly professionalis perceiving professional values in adding value to the client, i.e., in the business activitiesis enjoying adding value to the clientis more motivated by contributing to the client than to societyhas high social skills and broad knowledge The results of this dissertation also show that the work of the auditor in the "grey area" between auditing and consulting comprises several activities. The auditor: adds value to the client by being available and engaged, by providing mental support and family mediation, by informing and discussing, by giving tips, advice, and suggestions, by explaining, answering questions, raising questions, and questioning, and by customizing, operating, developing, and contributing expertise to the clientconducts a wide range of services, also related to the private and personal matters of the clienthas counselling, pedagogical, coaching and/or developmental roles Det övergripande syftet med denna licentiatavhandling är att främja vår förståelse för revisorn genom att skapa ett begrepp för revisorn baserat på revisorers egna uppfattningar och förståelser av deras arbete i förhållande till gränssättande krafter. Revisorsprofessionen, revisionsbyrån, klienten, samhället, regleringar och marknaden är alla gränssättande krafter som påverkar revisorers arbete och hur revisorer uppfattar och förstår sitt arbete. Revisorsbegreppet består av vem revisorn är och vad revisorn gör, och formas interaktivt av de gränssättande krafter som finns i revisorernas omgivning och av revisorer själva genom deras syn på sig själva och sin omgivning. De gränssättande krafterna har under de senaste decennierna genomgått betydande och snabba förändringar, med till exempel ökad kommersialisering samt betydande regleringsändringar, vilket förväntas ha påverkat revisorsbegreppet. Således måste begreppet för revisorn utforskas för att förstå vem dagens revisor är och vad dagens revisor gör. Denna licentiatavhandling består av tre artiklar och en kappa. De bifogade artiklarna utgör grunden för diskussionen om vem revisorn är och vad revisorn gör, och bidrar därmed till begreppet för revisorn. Denna avhandling använder gränser för att utforska revisorsbegreppet, eftersom det är när revisorn möter gränsen för att vara revisor, som revisorns uppfattning om en revisor blir tydlig. En design med blandad metod används och det empiriska materialet består av enkät- och intervjudata. Resultaten av denna avhandling visar att det finns flera faktorer som definierar vem revisorn är. Revisorn: är starkt driven av professionella värdenär mindre driven av affärsvärdenär genuint intresserad av arbetet som revisorär motståndskraftig mot stress, arbetsbelastning och obalans mellan arbete och privatlivbeundrar professionen och uppfattar revisionsyrket som mycket professionelltser professionella värden i att skapa mervärde till klientertycker om att skapa mervärde till klientenär mer motiverad av att bidra till klienten än samhällethar höga sociala färdigheter och bred kunskap Resultaten av denna avhandling visar också att revisorns arbete i den gråa zonen mellan revision och konsultation omfattar flera aktiviteter. Revisorn: tillför mervärde för klienten genom att vara tillgänglig, engagerad, ett mentalt stöd och en familjemedlare och genom att informera, diskutera, ge tips, råd och förslag, förklara, svara på frågor, ställa frågor och ifrågasätta, klientanpassa, agera, utveckla, och bidra med expertis till kunden.bedriver ett brett utbud av tjänster, även relaterade till klientens privata och personliga frågor.kan ha en terapeutisk, pedagogisk, coachande och/eller utvecklande roll
Book Synopsis Audit Quality and the Expectations Gap by : Kimberly Gladden Burke
Download or read book Audit Quality and the Expectations Gap written by Kimberly Gladden Burke and published by . This book was released on 1995 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Inconsistent Evidence Documentation on Third-party Perceptions of Audit Quality and Judgements of Auditor Liability by : Casey Joseph McNellis
Download or read book The Impact of Inconsistent Evidence Documentation on Third-party Perceptions of Audit Quality and Judgements of Auditor Liability written by Casey Joseph McNellis and published by . This book was released on 2011 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: