Three Essays On Institutional Conditions That Enable Audit Quality

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Three Essays on Institutional Conditions that Enable Audit Quality

Author : Tjibbe Bosman
Publisher :
ISBN 13 : 9789465100067
Total Pages : 0 pages
Book Rating : 4.1/5 ( download)

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Book Synopsis Three Essays on Institutional Conditions that Enable Audit Quality by : Tjibbe Bosman

Download or read book Three Essays on Institutional Conditions that Enable Audit Quality written by Tjibbe Bosman and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Audit partnerships have substantial agency costs, as partner effort and the residual risk from an audit are mostly unobservable, inviting shirking and free riding at the expense of audit quality. I study three institutional conditions in this dissertation that could improve audit quality. In Chapter Two, I research the consequences of introducing the Dutch audit partner clawback. Partners primarily reduce their compensation risk by de-risking and find little evidence of quality improvements. Confronted with clawbacks, partners accept fewer and less risky clients, initially audit longer, and issue more modified audit opinions. Meanwhile, partner income and audit fees increase, and clients switch to less competent auditors. In Chapter Three, my Ph.D. supervisors and I investigate the auditor selection model. Auditors are selected and paid for by the organizations they audit. According to theory and recent findings, this auditor selection model incentivizes auditors to avoid reporting adverse audit outcomes to ensure client retention. We study local subsidiary audits under International Auditing Standards, where audit partners are either assigned to audit subsidiaries or self-selected by the subsidiaries’ management. Our findings suggest that assigned auditors may become too independent of auditees at the cost of client knowledge and their access to audit evidence.Chapter Four, a collaborative effort with my Ph.D. supervisors, addresses the often discussed but little-researched relationship between audit firm culture and audit quality. We find a positive relation, especially for more complex audit settings. We conclude that other than clawbacks and assigning auditors, social controls could provide significant audit quality incentives."--

The Audit Society

Author : Michael Power
Publisher : OUP Oxford
ISBN 13 : 019103746X
Total Pages : 208 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis The Audit Society by : Michael Power

Download or read book The Audit Society written by Michael Power and published by OUP Oxford. This book was released on 1999-08-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.

Risk Culture in Banking

Author : Alessandro Carretta
Publisher : Springer
ISBN 13 : 3319575929
Total Pages : 453 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Risk Culture in Banking by : Alessandro Carretta

Download or read book Risk Culture in Banking written by Alessandro Carretta and published by Springer. This book was released on 2017-10-11 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores risk culture in banks following the financial crisis. It analyses the role of national and institutional risk culture, market competitiveness, organisational systems and institutional practices that led to a weakening of risk culture in financial institutions leading up to the financial crisis. It addresses how to assess and measure risk culture, and analyse the impact on performance and reputation. Finally it explores the impact of regulation and a variety of tools that can be applied from the board down to promote a healthy risk culture in the governance of financial institutions internal controls and risk culture in banks.

The Audit Explosion

Author : Michael Power
Publisher : Demos
ISBN 13 : 1898309302
Total Pages : 58 pages
Book Rating : 4.8/5 (983 download)

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Book Synopsis The Audit Explosion by : Michael Power

Download or read book The Audit Explosion written by Michael Power and published by Demos. This book was released on 1994 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Assessing the Quality of Democracy

Author : Larry Diamond
Publisher : JHU Press
ISBN 13 : 9780801882869
Total Pages : 338 pages
Book Rating : 4.8/5 (828 download)

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Book Synopsis Assessing the Quality of Democracy by : Larry Diamond

Download or read book Assessing the Quality of Democracy written by Larry Diamond and published by JHU Press. This book was released on 2005-11-25 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description

Continuous Auditing

Author : David Y. Chan
Publisher : Emerald Group Publishing
ISBN 13 : 1787434141
Total Pages : 359 pages
Book Rating : 4.7/5 (874 download)

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Book Synopsis Continuous Auditing by : David Y. Chan

Download or read book Continuous Auditing written by David Y. Chan and published by Emerald Group Publishing. This book was released on 2018-03-21 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Index to Theses with Abstracts Accepted for Higher Degrees by the Universities of Great Britain and Ireland and the Council for National Academic Awards

Download Index to Theses with Abstracts Accepted for Higher Degrees by the Universities of Great Britain and Ireland and the Council for National Academic Awards PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Index to Theses with Abstracts Accepted for Higher Degrees by the Universities of Great Britain and Ireland and the Council for National Academic Awards by :

Download or read book Index to Theses with Abstracts Accepted for Higher Degrees by the Universities of Great Britain and Ireland and the Council for National Academic Awards written by and published by . This book was released on 2008 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Model Rules of Professional Conduct

Author : American Bar Association. House of Delegates
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Riskwork

Author : Michael Power
Publisher : Oxford University Press
ISBN 13 : 0191067520
Total Pages : 322 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis Riskwork by : Michael Power

Download or read book Riskwork written by Michael Power and published by Oxford University Press. This book was released on 2016-09-09 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of essays deals with the situated management of risk in a wide variety of organizational settings - aviation, mental health, railway project management, energy, toy manufacture, financial services, chemicals regulation, and NGOs. Each chapter connects the analysis of risk studies with critical themes in organization studies more generally based on access to, and observations of, actors in the field. The emphasis in these contributions is upon the variety of ways in which organizational actors, in combination with a range of material technologies and artefacts, such as safety reporting systems, risk maps and key risk indicators, accomplish and make sense of the normal work of managing risk - riskwork. In contrast to a preoccupation with disasters and accidents after the event, the volume as whole is focused on the situationally specific character of routine risk management work. It emerges that this riskwork is highly varied, entangled with material artefacts which represent and construct risks and, importantly, is not confined to formal risk management departments or personnel. Each chapter suggests that the distributed nature of this riskwork lives uneasily with formalized risk management protocols and accountability requirements. In addition, riskwork as an organizational process makes contested issues of identity and values readily visible. These 'back stage/back office' encounters with risk are revealed as being as much emotional as they are rationally calculative. Overall, the collection combines constructivist sensibilities about risk objects with a micro-sociological orientation to the study of organizations.

Energy Abstracts for Policy Analysis

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

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Book Synopsis Energy Abstracts for Policy Analysis by :

Download or read book Energy Abstracts for Policy Analysis written by and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Governing the Commons

Author : Elinor Ostrom
Publisher : Cambridge University Press
ISBN 13 : 1107569788
Total Pages : 297 pages
Book Rating : 4.1/5 (75 download)

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Book Synopsis Governing the Commons by : Elinor Ostrom

Download or read book Governing the Commons written by Elinor Ostrom and published by Cambridge University Press. This book was released on 2015-09-23 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tackles one of the most enduring and contentious issues of positive political economy: common pool resource management.

Institutional Work

Author : Thomas B. Lawrence
Publisher : Cambridge University Press
ISBN 13 : 0521518555
Total Pages : 337 pages
Book Rating : 4.5/5 (215 download)

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Book Synopsis Institutional Work by : Thomas B. Lawrence

Download or read book Institutional Work written by Thomas B. Lawrence and published by Cambridge University Press. This book was released on 2009-07-16 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a series of essays and empirical case studies exploring the nature of institutional work.

Future Survey Annual

Author :
Publisher :
ISBN 13 :
Total Pages : 220 pages
Book Rating : 4.X/5 (2 download)

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Book Synopsis Future Survey Annual by :

Download or read book Future Survey Annual written by and published by . This book was released on 1995 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Practical Guide to the Evaluation of Clinical Competence E-Book

Author : Eric S. Holmboe
Publisher : Elsevier Health Sciences
ISBN 13 : 0443112274
Total Pages : 467 pages
Book Rating : 4.4/5 (431 download)

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Book Synopsis Practical Guide to the Evaluation of Clinical Competence E-Book by : Eric S. Holmboe

Download or read book Practical Guide to the Evaluation of Clinical Competence E-Book written by Eric S. Holmboe and published by Elsevier Health Sciences. This book was released on 2023-11-24 with total page 467 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a multifaceted, practical approach to the complex topic of clinical assessment, Practical Guide to the Assessment of Clinical Competence, 3rd Edition, is designed to help medical educators employ better assessment methods, tools, and models directly into their training programs. World-renowned editors and expert contributing authors provide hands-on, authoritative guidance on outcomes-based assessment in clinical education, presenting a well-organized, diverse combination of methods you can implement right away. This thoroughly revised edition is a valuable resource for developing, implementing, and sustaining effective systems for assessing clinical competence in medical school, residency, and fellowship programs. - Helps medical educators and administrators answer complex, ongoing, and critical questions in today's changing medical education system: Is this undergraduate or postgraduate medical student prepared and able to move to the next level of training? To be a competent and trusted physician? - Provides practical suggestions and assessment approaches that can be implemented immediately in your training program, tools that can be used to assess and measure clinical performance, overviews of key educational theories, and strengths and weaknesses of every method. - Covers assessment techniques, frameworks, high-quality assessment of clinical reasoning and procedural competence, psychometrics, and practical approaches to feedback. - Includes expanded coverage of fast-moving areas where concepts now have solid research and data that support practical ways to connect judgments of ability to outcomes—including work-based assessments, clinical competency committees, milestones and entrustable professional assessments (EPAs), and direct observation. - Offers examples of assessment instruments along with suggestions on how you can apply these methods and instruments in your own setting, as well as guidelines that apply across the medical education spectrum. - Includes online access to videos of medical interviewing scenarios and more, downloadable assessment tools, and detailed faculty guidelines. - An eBook version is included with purchase. The eBook allows you to access all of the text, figures, and references, with the ability to search, make notes and highlights, and have content read aloud.

Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264805907
Total Pages : 447 pages
Book Rating : 4.2/5 (648 download)

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Book Synopsis Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies by : OECD

Download or read book Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.

The Athenaeum

Author :
Publisher :
ISBN 13 :
Total Pages : 896 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis The Athenaeum by :

Download or read book The Athenaeum written by and published by . This book was released on 1903 with total page 896 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Social Science Research

Author : Anol Bhattacherjee
Publisher : CreateSpace
ISBN 13 : 9781475146127
Total Pages : 156 pages
Book Rating : 4.1/5 (461 download)

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Book Synopsis Social Science Research by : Anol Bhattacherjee

Download or read book Social Science Research written by Anol Bhattacherjee and published by CreateSpace. This book was released on 2012-04-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.