Search results for " AUDIT"

Safety valuation methods at urban atypical intersections. Analysis of infrastructural scenarios

2007

The definition of decision support tools for identifying ex ante evaluation issues for road safety measures is a new challenge for policymakers and designers managing road networks with the intention of improving traffic safety for roads of their competence. This is consistent with explicit strategies on sustainability in the transport sector established at European level, considering road safety as an essential prerequisite to warrant a sustainable mobility. Based on these considerations, the need for evaluation instruments of safety conditions both for existing infrastructural schemes and for new road installations is recently arisen so that the identification of risks involved in a parti…

Independencia en auditoría. En pro de la defensa del interés público

2022

A lo largo de la historia se han producido escándalos financieros que han puesto de manifiesto las terribles consecuencias que la falta de independencia del auditor tiene sobre la defensa del interés público. En el presente trabajo analizamos, desde un punto de vista reflexivo y crítico, las consecuencias de dos casos de gran relevancia como son Enron y Bankia. A pesar de que ambos casos se produjeron en países distintos (EE. UU. y España) la gran repercusión internacional, política y mediática de los mismos nos ha servido como plataforma para llegar a un mensaje mucho más profundo en el que reclamamos la importancia de la auditoría, especialmente de la buena auditoría, lo que supone su eje…

Préface

2007

EBM,linee guida e audit clinico: il dibattito per una nuova medicina

2008

Women Involved in the Financial Reporting Process and Financial Reporting Quality

2017

We examine how the presence of women involved in the financial reporting process of public companies, and especially the interactions between them (i.e. the simultaneous presence of a woman CFO, women sitting on the audit committee, and women auditors), impacts financial reporting quality. For our sample of large French companies, we find that women do not affect financial reporting quality when interactions are not considered. However, the interactions between women involved in the financial reporting are associated with lower discretionary accruals and higher C-scores (our measure of conservatism), as expected because women are generally more risk averse and have greater ethical sensitivi…

Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union

2004

This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…

Reactions of the Spanish capital market to qualified audit reports

2004

Since mandatory auditing of financial statements was first established in Spain, very few studies have been conducted to test the information content of audit reports in the Spanish capital market. The aim of this study is, then, to test empirically whether there is a relationship between audit qualifications and stock prices in the context of the Spanish market. We have used the event study methodology for this purpose. Our findings show that qualified audit reports do not have information value for investors.

The corporate image of auditors in a developing audit market within the EU: the case of Spain

2004

This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such firms against those associated with smaller, national audit firms. The findings of this survey are pertinent given the current level of debate internationally over the role, regulation and quality of auditing services and concerns over the potential impact of recent corporate scandals on auditor reputation. Our study shows that the images of audit firms in Spain have differed on a number of dimensions, m…

Iekšējā audita izvērtējums un pilnveidošanas iespēju analīze Latvijas valsts tiešajā pārvaldē un pašvaldībās

2019

Ivitas Faitušas veidotajā pašvaldību iekšējā audita pievienotās vērtības jeb ieguvumu sarakstā nozīmīgākie elementi ir pašvaldības vadības, budžeta plānošanas un izpildes kontroles uzlabošana, vienotas lietvedības darba un dokumentu aprites nodrošināšana, domes un pašvaldības organizatoriskā un tehniskā darba veikšana un koordinēšana, kā arī iepirkumu procesu pilnveidošana un personāla vadības sistēmu efektīvāka nodrošināšana. Pamatojoties uz veikto pētījumu un tam atbilstošajiem secinājumiem, I. Faituša ir izstrādājusi priekšlikumus, ar kuriem būtu iespējams uzlabot valsts pārvaldes iekšējā audita kvalitāti un ieviest vienotu iekšējā audita funkciju Latvijas pašvaldībās.

Audit Quality and Corporate Governance: Evidence from the Microfinance Industry

2012

This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors who report to the boards of these institutions. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas …