Search results for "Audit"
showing 10 items of 1421 documents
Big Data in Corporate Governance decision
2020
[EN] Progress in Big Data in recent years has grown exponentially, which has allowed the detection and processing of a large amount of data. Until recently, this fact was unattainable by the lack of mechanization of the corporate governance reports. This paper investigates the relationship between corporate governance decisions affect the indebtedness policies of 1,956 industrial companies listed in Europe and the USA over the period 2016–2018 (5,868 observations). To measure corporate governance decisions, we use detailed information on the expertise of audit committees, the proportion of independent directors, board structures and women's presence on corporate boards. Our findings, which …
Unmet needs and challenges in gastric cancer: The way forward
2014
AbstractAlthough the incidence of gastric cancer has fallen steadily in developed countries over the past 50years, outcomes in Western countries remain poor, primarily due to the advanced stage of the disease at presentation. While earlier diagnosis would help to improve outcomes for patients with gastric cancer, better understanding of the biology of the disease is also needed, along with advances in therapy. Indeed, progress in the treatment of gastric cancer has been limited, mainly because of its genetic complexity and heterogeneity. As a result, there is an urgent need to apply precision medicine to the management of the disease in order to ensure that individuals receive the most appr…
The relationship between non-audit fees and audit quality: dealing with the endogeneity issue
2015
Purpose – The purpose of this paper is to explore whether the provision of non-audit services (NAS) by public accounting firms undermines audit quality. The study addresses this question by testing for an association between the provision of consulting services and auditor independence in listed companies. Design/methodology/approach – The authors study if the magnitude of non-audit fees explains variations in earnings management by looking at the joint determination of non-audit fees, audit fees, and abnormal accruals using the SURE-regression estimation method. Findings – Evidence from tested models suggests that audit services quality is uncompromised by the provision of NAS. In other w…
Revisiting the regulation of auditor independence: Spanish evidence on different perceptions
2012
Following the dramatic financial scandals at the turn of the millennium, the financial system reporting framework has changed considerably to restore confidence among investors. In 2002, Spain was one of the pioneer EU member countries to regulate audit quality and protect auditor independence. In the specific setting of Spain, the objective of this research is to obtain evidence that can contribute to the debate on whether there is a need for regulation in this field. In this sense, we find evidence on the existence of an expectations gap between two groups of agents affected by the important changes that the 2002 rules on independence and audit quality imposed on auditors, i.e., the audit…
Why Do U.S.-Listed Chinese Firms Go Private?
2012
The period 2010-2012 saw a dramatic increase in the number of Chinese firms listed in the United States announcing deals to delist and go private. We argue that accounting scandals and legal uncertainties involving Chinese firms in recent years may have caused outside investors to struggle to distinguish between legitimate and fraudulent firms. As a result some legitimate Chinese companies may have become undervalued, which arguably has given them a heightened incentive to go private. We examine all the companies that announced going-private deals during this period and find evidence that firms that go private tend to do so after a prolonged period of negative excess stock returns relative …
Reviewing a Friend - The Role of Social Ties in Review Work in Auditing
2016
Hierarchically structured review work is a pervasive element in many professional work settings, including auditing. However, little is known about social factors underlying the pairing of reviewers and reviewees and their impact on quality. The German auditing setting provides a unique opportunity to empirically observe review work at the highest hierarchical level. We investigate the role of social ties in the pairing of concurring auditor (reviewer) and lead auditor (reviewee). We find that the presence of social ties between the concurring auditor and the lead auditor resulting from local affinity, i.e., having the same dialect and working in the same office, makes it more likely for th…
Analysis of the implementation of ISO 9000 quality assurance systems
2000
Examines the literature relating to the implementation of quality assurance systems and then uses a questionnaire to a number of organisations and consultants to compare “practice” with “theory”. Analyses the implementation process for quality assurance systems designed to meet the requirements of the ISO 9000 standard to identify the role of the different “actors” to find out which factors facilitate the implementation or make it more difficult. Suggests that the primary motivation for introducing ISO 9000 systems is to improve image and reputation rather than processes.
Discourse-based evaluation and quality management in higher education institutions: a German-Vietnamese case study of the collegial audit
2020
This article presents experiences and conclusions of an audit approach that focuses on the thesis that universities can gain most from external impulses when actively acquired and adapted by partic...
Quality Indicators in Reference to the Evaluation of the Quality Management of Services in Local Public Administration
2014
Abstract The paper proposes to show evidence in measures of quality through quantification of the level of current performance of an organization, like local public administration, in accordance with performance standards. The evaluation of quality measures the difference between the expected performance and the actual performance, to identify and improve the quality of the local public administration. Standards of performance could be set for different dimensions of quality. For example: the quality of managing documents, the products, processes and services requires the gathering and analysis of information, set in measuring terms. In a few cases the measuring of quality as percentage of …
Journal of Economics and Management Research, Vol. 3
2014
Igo Cals. Bounded Rationality Concept and Farming Values in Latvian Agricultural Sector ; Dagnija Daņēviča, Ieva Aizsila, Roberts Ikaunieks. Audit Quality Aspects of Cooperation Between Certified Auditor and Audited Entity ; Gyula Fülöp, Bettina Hódi Hernádi. Comparison of Traditional, Environmental and Sustainability Accounting Systems ; Svetlana Jesiļevska. Similarities and Differences of Conducting Innovation Survey – Latvian and Estonian Approaches ; Silvija Kristapsone. Subjective Assessment by Teachers and Other Professionals of Well-being in Latvia in Years 2011/2012 ; Olga Rajevska. Pension Statistics in Latvia: Resources and Weaknesses ; Christin Richter. Current Developments in Ri…