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Performance audit : a cross-country comparison of practices of selected supreme audit institutions

Vasiliauskienė, Monika; Daujotaitė, Dalia - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 352-362

This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics...

Persistent link: https://www.econbiz.de/10012221312

Audit Committee Characteristics and Audit Report Lag of Quoted Industrial Companies in Nigeria

Nkak, Promise - 2020

The study investigated audit committee attributes and audit report lag of quoted industrial firms in Nigeria. This study adopted the ex-post facto design in which secondary data were collected from the NSE factbook and financial reports published by selected quoted companies covering eight (8)...

Persistent link: https://www.econbiz.de/10012831746

Audit mode change, corporate governance and audit effort

Cao, Limei; Li, Wanfu; Zhang, Limin - In: China journal of accounting research : CJAR 8 (2015) 4, pp. 315-335

This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before...

Persistent link: https://www.econbiz.de/10011844582

Internal auditing in the face of banking fraud, application of the Benford law on Algerian private bank

Bouchetara, Mehdi; Nassour, Abdelkader - In: UTMS journal of economics / University of Tourism and … 11 (2020) 2, pp. 108-120

In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of this plan, namely the evaluation of the degree of...

Persistent link: https://www.econbiz.de/10012427977

Perceived Audit Independence and Audit Market Structure

Lopez, Harold - 2018

The audit market comprises a small group of large firms and a big group of smaller firms. We build upon the classic model presented by Magee and Tseng (1990) to shed light on auditor market structure. In particular, we focus on the perceived reputation cost borne by auditors that agree with...

Persistent link: https://www.econbiz.de/10012913656

Codetermination on the Audit Committee : An Analysis of Potential Effects on Audit Quality

Hillebrandt, Svenja - 2020

This paper empirically investigates the association between codetermination on the audit committee (AC) and audit quality. Using a sample of 655 firm-year observations related to German CDAX companies, our results indicate that the presence of employee representatives on the AC is negatively...

Persistent link: https://www.econbiz.de/10012845658

An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

Eilifsen, Aasmund - 2020

This study explores the use of audit data analytics (ADA) in current audit practice. First, weinterviewed the heads of professional practice of five international public accounting firms inNorway. We find that they differ in strategies on how to implement ADA and the heads reportsignificant...

Persistent link: https://www.econbiz.de/10012847629

The Impact of Audit Technology on Audit Outcomes : Technology-Based Audit Techniques’ Impact on Internal Auditing

Eulerich, Marc - 2020

-based audit techniques (TBATs) on the efficiency and effectiveness of internal audits as well as on internal auditors' perception … used. Specifically, we found that effectiveness and efficiency are improved in all areas except when used in planning where … TBATS are associated with increased effectiveness but not increased efficiency. Our findings contribute to the discussion …

Persistent link: https://www.econbiz.de/10012848005

Audit Partners’ Co-Working Experience and Audit Outcomes

Huang, Ting‐Chiao - 2019

between the lead and the concurring partners impact engagement audit quality and audit efficiency. A priori, increases in co … audit efficiency. Using a unique setting, Taiwan, where the identities of these two partners are known, we find increases in … co-working experience are positively associated with audit quality and audit efficiency. Our results are robust to …

Persistent link: https://www.econbiz.de/10012864000

Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports

Moroney, Robyn; Trotman, Ken - 2018

With increased interest in voluntary sustainability reports from investors and other stakeholders, more companies are having these reports assured. The issue of what is considered material in these assurance engagements is important, and yet research on materiality has focused only on financial...

Persistent link: https://www.econbiz.de/10014161891