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The development of a best practice framework for the formulation of overall audit strategies for insurance contracts and the related earnings of listed South African longterm insur...
Von Wielligh, Simon Petrus Johannes - 2005
ENGLISH ABSTRACT: The South African long-term insurance industry is currently believed to be at animportant crossroads … complex actuarialvaluation process in respect of policy liabilities. The prevailing auditing standards inSouth Africa require … under insurance contracts and the related earnings of listed South Africanlong-term insurers.To justify the focus of the …
Persistent link: https://www.econbiz.de/10009442230
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Service quality in the insurance industry /
Sayasonti, Sasirin.
Portfolio includes: paper 1. Service quality in the insurance industry -- paper 2. Service quality, customer … satisfaction and customer repurchase intentions in the auto insurance industry in Thailand -- paper 3. Service quality and customer … repurchase intentions in the auto insurance industry in Thailand. …
Persistent link: https://www.econbiz.de/10009480549
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The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments
Brazel, Joseph F. - 2004
While auditors’ interactions with complex accounting information systems (AIS) and computer assurance specialists (CAS …
Persistent link: https://www.econbiz.de/10009451007
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The Association of Perceived Disaster Recovery Plan Strength with Organizational Characteristics
Ivancevich, Daneil M.; Hermanson, Dana R.; Smith, L. Murphy - 1998
This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...
Persistent link: https://www.econbiz.de/10009459015
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Should You Offer a Job to Your External Auditor?
Beasley, Mark S.; Carcello, Joseph; Hermanson, Dana R. - 2000
This article discusses the significance of external auditor. Companies searching for financial and accounting talent to … join their senior executive teams often lure partners and other professional staff away from accounting firms that perform … accounting and financial transactions provide valuable experience. …
Persistent link: https://www.econbiz.de/10009459017
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PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
Hermanson, Dana R.; Houston, Richard W.; Rice, John C. - 2007
We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smaller CPA firms (100 or …
Persistent link: https://www.econbiz.de/10009459077
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Client Satisfaction and Big 6 Audit Fees
Behn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1999
This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 audit fees paid by Fortune 1000 clients. After controlling for other factors related to audit fees (including audit quality attributes), client satisfaction with the audit team is positively...
Persistent link: https://www.econbiz.de/10009459082
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The Determinants of Audit Client Satisfaction among Clients of Big 6 Firms
Vehn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1997
A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor change, and controller work experience. To address this purpose, controllers of Fortune 1000 companies were asked to evaluate their existing auditor on each of 12 dimensions of...
Persistent link: https://www.econbiz.de/10009459084
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Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective
DeZoort, F. Todd; Hermanson, Dana R.; Houston, Richard W. - 2003
This study reports the results of an experiment that investigates the effects of financial-report timing, EPS proximity to analyst forecast, and external auditor argument consistency on audit committee members' support for a proposed audit adjustment. We use source credibility theory to predict...
Persistent link: https://www.econbiz.de/10009459086
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Auditor Risk Assessment: Insights from the Academic Literature
Allen, Robert D.; Hermanson, Dana R.; Kozloski, Thomas J.; … - 2006
assessment as the organizing framework for our literature review, and we examine academic auditing literature addressing topics …
Persistent link: https://www.econbiz.de/10009459088