Who audits the auditors?
نویسندگان
چکیده
منابع مشابه
Towards Auditors' Preferences on Documentation Formats in Business Process Audits
Internal and external auditors play an increasingly important role for building up trust and confidence in today’s economic cycle. To ensure effective and efficient audits, current audit standards demand from auditors to gain an indepth understanding of the clients’ business processes. In this context, seminal research results indicate that type and number of documentation formats have a signif...
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This study includes the most diverse stakeholder population integrated into one research study regarding perceptions of fi nancial statement audits conducted by Big 4 accounting fi rms. Whereas prior studies almost exclusively used either archival data or experiments to implicitly derive the stakeholders ’ perceptions, this study employed focus groups with fi nancial statement (1) preparers; (2...
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Exploiting a natural experiment in which voluntary audits replace mandatory audits for U.K. private companies, we analyze whether imposing audits suppresses valuable information about the types of companies that would voluntarily choose to be audited. We control for the assurance benefits of auditing to isolate the role signaling plays by focusing on companies that are audited under both regime...
متن کاملAuditors ’ Reliance
The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...
متن کاملAre large auditors more accurate than small auditors ?
.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...
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ژورنال
عنوان ژورنال: Anaesthesia
سال: 2002
ISSN: 0003-2409
DOI: 10.1046/j.1365-2044.2002.02899_3.x