Search results for "Audit"
showing 10 items of 1421 documents
Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
2012
The Green Paper entitled “Audit policy: Lessons from the crisis” (European Commission, 2010) recommends the introduction of joint audit for European listed companies, based on the French experience, to limit the market dominance of the Big 4 and to promote audit quality. However, the regulation passed by the European Parliament in April 2014 does not require, but only encourages the use of two auditors for public-interest entities (European Parliament, 2014). Since many groups of interests tried to influence the European Commission during the consultation process, it is relevant to evaluate the costs and benefits for investors of the unique joint audit system that persists among the occiden…
What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?
2015
This study investigates the effects of lead auditors’ technical and managerial knowledge on audit quality and audit fees. The German institutional environment enables us to track auditors over their careers and measure their various personal attributes. We find that lead auditors’ technical knowledge is more important for audit quality than their managerial knowledge; however, their managerial knowledge is a more influential driver of audit fees than their technical knowledge. The results of various identification strategies including firm-fixed effects models, propensity-score matching, and instrumental variables approaches suggest that the observed relations are treatment rather than sele…
Un análisis empírico del impacto de la regulación contable en el mercado de auditoría
2017
El objetivo de la presente tesis se centra en el estudio de la estructura del mercado de la auditoría así como en analizar el impacto económico que la regulación contable ejerce sobre determinados elementos del mercado de auditoría (honorarios y rentabilidad de las firmas de auditoría). A partir de la publicación del Reglamento europeo 1606/2002 se requirió a los grupos cotizados que formulasen sus estados financieros consolidados desde el 1 de enero de 2005, conforme a las Normas Internacionales de Información Financiera o NIIF. En España, la adaptación de las NIIF al resto de empresas, no se llevó a cabo hasta la aprobación del Nuevo Plan General Contable (NPGC) y del plan para pequeñas y…
Higher Fluid Balance Increases the Risk of Death From Sepsis: Results From a Large International Audit
2017
Contains fulltext : 177598.pdf (Publisher’s version ) (Closed access) OBJECTIVES: Excessive fluid therapy in patients with sepsis may be associated with risks that outweigh any benefit. We investigated the possible influence of early fluid balance on outcome in a large international database of ICU patients with sepsis. DESIGN: Observational cohort study. SETTING: Seven hundred and thirty ICUs in 84 countries. PATIENTS: All adult patients admitted between May 8 and May 18, 2012, except admissions for routine postoperative surveillance. For this analysis, we included only the 1,808 patients with an admission diagnosis of sepsis. Patients were stratified according to quartiles of cumulative f…
Quality for Global Knowledge-Intensive Organizations: A Step-by-Step Guide
2009
Learning and education as well as knowledge-intensive work processes have become more and more internationalized. Knowledge workers are distributed around the world, study programs are exported across borders, and learners work in globally distributed groups. However, the quality of their work differs in many cases. In this paper, an approach to manage quality within the process of internationalization for globally distributed knowledge-intensive organizations (such as universities) is presented. A particular focus is the field of e-Learning. The key quality factors for internationalization of global learning are defined and examples for quality criteria resulting from these factors are int…
Supporting parents of children with chronic conditions: A randomized controlled trial of web-based and self-help ACT interventions
2021
Objective Many parents of children with chronic conditions and developmental disabilities experience high rates of burnout and psychological distress. The aim of the current study was to examine the effects of two differently delivered interventions based on acceptance and commitment therapy (ACT) on symptoms of burnout, depression, quality of life, psychological flexibility, and mindfulness skills. Method A total of 110 parents of children aged 0.8 to 17 years with chronic conditions and developmental disabilities participated in a randomized controlled trial lasting 13 weeks with two intervention groups: (1) an iACT intervention, including three psychologist-led video conferencing session…
The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…
2002
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …
The Performance Impact of the Supreme Audit Institutions on National Budgets. Great Britain and Romania Case – Comparative Study
2015
Abstract In recent years SAIs have expressed a growing concern fierce increase the value of their work. Although it is difficult to quantify the impact of their work, both quantitatively and qualitatively, the paper aims to show how these institutions report their performance, but also several methods for assessing the financial impact of public audit performed by SAI on national budgets.
Audit Regulation, Auditor Industry Expertise and Effects on Audit Pricing
2018
The diversity of regulations that govern statutory audit in European countries provides the opportunity to analyse how audit regulation affects audit fees. This study is the first to analyse empirically the joint effect of audit regulation and auditor expertise on audit fees for the institutional setting of 14 European countries by using a sample of 4,293 European firms for the period from 2003 to 2011. I analyse four attributes of audit regulation, namely terms for annual renewal of the mandate, nature of the auditors’ liability, whether the state requires joint audits and whether it imposes restrictions on the provision of non-audit services. The main results show that using an industry s…
La construction intersubjective du jugement en audit
2019
International audience