Search results for " AUDIT"
showing 10 items of 463 documents
The effects of the provision of consulting services on audit reporting quality
2012
The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
2013
International audience; The publication of the European Commission Green Paper, ‘Audit Policy: Lessons from the Crisis’ in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors tha…
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…
Activity-based Management in France: A focus on the information systems department of a bank
2011
International audience; The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
L'attention auditive : mais qu'entend-on par là ?
2006
International audience
Controllo contabile e controllo di costituzionalità delle leggi: una diversa prospettiva sul giudizio di costituzionalità in via incidentale
2019
1. Cinque importanti pronunce della Corte costituzionale su impulso del giudice contabile nel controllo sui rendiconti regionali e sui bilanci degli Enti territoriali. - 2. Funzioni pubbliche neutrali e accesso al giudizio in via incidentale. - 3. Le peculiarità delle questioni sollevate nei giudizi di parificazione dei rendiconti generali e gli orientamenti del Giudice costituzionale. - 4. La rilevanza e la ridondanza. - 5. Norme perturbative degli equilibri economico-finanziari ed atipicità degli effetti delle decisioni di accoglimento? - 6. Le prospettive: il controllo sui costi dei diritti e sugli effetti delle sentenze. Some recent rulings of Italian Constitutional Court (Corte Cost. n…
Datoru zīmola izvēles kritēriji studentu auditorijā
2018
Bakalaura darba tēma ir datoru zīmolu izvēles kritēriji studentu auditorijā. Pētnieciskā problēma saistīta ar to, kas nosaka studentu datora izvēles gala lēmumu, ņemot vērā nozares zīmolu konkurenci. Savukārt bakalaura pētnieciskajos nolūkos izvirzīti šādi jautājumi - kādi studentu kritēriji nosaka datora izvēli; cik liela nozīme ir zīmolam? Darba mērķis ir noskaidrot datoru izvēles kritērijus starp datoru zīmoliem, un kāda ir zīmola lomas nozīme studentu auditorijā. Darba teorētiskā pieeja balstīta uz zīmolu, patērētāju uzvedību un kultūru, un integrētā mārketinga komunikāciju, kas ir pamats empīriskajai daļai. Darba pētnieciskajā jomā tiek izmatotas kvalitatīvās pētījumu metodes – daļēji …
Auditing Public Debt Using Risk Management
2023
The Audit Office of the Republic of Cyprus conducted the first-ever audit of the country’s public debt, seeking answers to two key questions. Is government debt sustainable, and is debt financing efficient and effective in securing the lowest cost with acceptable risks? The audit’s findings were discussed by the parliament and can have significant ramifications for public finance. However, public debt management is quite complex, and the International Organization of Supreme Audit Institutions suggests that sufficient technical knowledge is essential in undertaking an audit, including an understanding of the uncertain macroeconomy, financing conditions, and government fiscal stance. We use…
L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…
2013
With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.
La audición musical en la Educación Secundaria Obligatoria en la provincia de Valencia: análisis de su tratamiento curricular en los libros de texto
2014
En la presente tesis doctoral se investiga sobre la educación auditiva que reciben los alumnos que cursan la Educación Secundaria Obligatoria en la provincia de Valencia. La investigación se estructura en dos partes claramente diferenciadas. La primera parte (que abarca los tres primeros capítulos) constituye el marco teórico-referencial. La segunda (cuarto, quinto y sexto capítulos), nos acerca al contexto donde se circunscribe la investigación: el currículo, el profesorado que imparte la materia de música y los libros de texto. La tesis finaliza con las conclusiones y algunas propuestas a modo de prospectiva referidas a la didáctica de la audición musical en el contexto de la enseñanza ob…