Search results for "Auditor"
showing 10 items of 737 documents
Lesion load may predict long-term cognitive dysfunction in multiple sclerosis patients
2015
Background: Magnetic Resonance Imaging (MRI) techniques provided evidences into the understanding of cognitive impairment (CIm) in Multiple Sclerosis (MS). Objectives: To investigate the role of white matter (WM) and gray matter (GM) in predicting long-term CIm in a cohort of MS patients. Methods: 303 out of 597 patients participating in a previous multicenter clinical-MRI study were enrolled (49.4% were lost at follow-up). The following MRI parameters, expressed as fraction (f) of intracranial volume, were evaluated: cerebrospinal fluid (CSF-f), WM-f, GM-f and abnormal WM (AWM-f), a measure of lesion load. Nine years later, cognitive status was assessed in 241 patients using the Symbol Dig…
Electrophysiological evidence for change detection in speech sound patterns by anesthetized rats
2014
Human infants are able to detect changes in grammatical rules in a speech sound stream. Here, we tested whether rats have a comparable ability by using an electrophysiological measure that has been shown to reflect higher order auditory cognition even before it becomes manifested in behavioral level. Urethane-anesthetized rats were presented with a stream of sequences consisting of three pseudowords carried out at a fast pace. Frequently presented “standard” sequences had 16 variants which all had the same structure. They were occasionally replaced by acoustically novel “deviant” sequences of two different types: structurally consistent and inconsistent sequences. Two stimulus conditions we…
Estudio de la discriminación auditiva en educación infantil en Valencia
2018
Este estudio se centra en conocer en qué grado los tutores de 2o ciclo de Educación Infantil de las escuelas públicas de Valencia (España) trabajan el lenguaje musical en sus alum- nos, con el fin de analizar la importancia que le atribuyen a la estimulación auditiva temprana por medio del desarrollo de la discriminación de sonidos musicales y su didáctica. La investigación es cuantitativa-cualitativa, por encuesta con cuestionario, administrado a 95 tutores. Como resultado, se confirma la escasa estimulación que reciben los niños y la necesidad de ofertar más cursos de formación en didáctica musical para este colectivo docente. This study aims to know to what extent tutors of the 2nd cycle…
Empirical evidence for musical syntax processing? Computer simulations reveal the contribution of auditory short-term memory
2014
During the last decade, it has been argued that (1) music processing involves syntactic representations similar to those observed in language, and (2) that music and language share similar syntactic-like processes and neural resources. This claim is important for understanding the origin of music and language abilities and, furthermore, it has clinical implications. The Western musical system, however, is rooted in psychoacoustic properties of sound, and this is not the case for linguistic syntax. Accordingly, musical syntax processing could be parsimoniously understood as an emergent property of auditory memory rather than a property of abstract processing similar to linguistic processing.…
Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country
2011
ABSTRACTThis paper examines whether the joint provision of audit and non-audit services undermines auditor independence by testing for an association between the provision of consulting services and auditor independence measured by discretionary accruals. For the most part, previous literature has studied the issue in countries with an Anglo-American business environment. This study analyzes the possible impairment of auditor independence in the context of a continental European Union country (Spain). A cross-sectional regression is estimated to test the relationship between non-audit fees and reporting quality. Based on publicly available information for Spanish listed companies, the evide…
Audit quality and the going-concern decision-making process: Spanish evidence
2004
In this study, we attempt empirically to investigate the relationship between audit quality and the probability that a financially distressed company would receive a going-concern opinion. Auditor decision-making in the presence of going-concern uncertainties may be characterized as a two-stage process. The first stage is the identification of a potential going-concern problem and the second stage is to determine whether the particular company should receive a qualified going-concern opinion. A sample of 1,199 non-financial Spanish company-years has been obtained from the database issued by the Stock Exchange National Commission for the fiscal years ending between December 1991 and December…
Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type
2012
Recent regulatory initiatives stress that an independent oversight board, rather than the management board, should be the client of the auditor. In an experiment, we test whether the type of client affects auditors’ independence. Unique features of the German institutional setting enable us to realistically vary the type of auditors’ client as our treatment variable: we portray the client either as the management preferring aggressive accounting or the oversight board preferring conservative accounting. We measure auditors’ perceived client retention incentives and accountability pressure in a post-experiment questionnaire to capture potential threats to independence. We find that the type …
Beyond the audit expectations gap
1992
In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession. The more expansive role being assigned to the audit function in Spain following the implementation of the Fourth and Eighth European Company Law Directives is generally viewed by Spanish writers as a progressive step, with largely positive effects. Such views stand in some contrast to the history of auditing in Britain, where the prevalence of an ‘audit expectations gap’ suggests a rather more problematic state of affairs. In exploring…
Do women directors behave more ethically than men directors of the audit committees with respect to the quality of the accounting information?
2018
In this analysis, we aim at investigating how audit committees (ACs) gender diversity impacts on the quality of financial information, calculated with the opinion that external auditors give firms in the audit report. We hypothesize that there is a negative relation between gender diversity on ACs and the likelihood of receiving a qualification with errors, non-compliance and the omission of information, and a positive association between gender diversity on ACs and the probability of disclosing qualifications with uncertainties. The results show a negative association between the proportion of women directors on ACs, the proportion of institutional women directors on ACs and ACs chaired by…
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…