This study aims at examining the effect of quality internal auditors and effectiveness audit committees on corruption in State-Owned Enterprises (SOE). The is proxied by competence (experience, certification, training) objectivity auditors. Meanwhile, committee size, independence, number meetings, expertise committee. research method used a quantitative with type hypothesis testing research. po...

for management override of controls. Auditors are discouraged from placing too much reliance on client representation and are required to maintain a skeptical attitude throughout the audit. The standard encourages auditors to engage in frequent discussion among engagement personnel regarding the risk of material misstatement due to fraud. SAS 99 also requires auditors to inquire of management a...

BACKGROUND The Hawthorne effect, or behaviour change due to awareness of being observed, is assumed to inflate hand hygiene compliance rates as measured by direct observation but there are limited data to support this. OBJECTIVE To determine whether the presence of hand hygiene auditors was associated with an increase in hand hygiene events as measured by a real-time location system (RTLS). ...

In-group bias, a product of Social Identity Theory, may impair auditor independence by influencing auditor judgments in an analytical review task. Auditors rely on client representations to support their opinion of the financial statements; however, clients are sometimes former auditors of the external audit firm. This prior relationship could lead the auditor to exhibit unwarranted trust of cl...

This study examines the relationship between role of internal auditors and practices sustainability reporting in organization. Moreover, this also examined mediating audit committee’s performance relation to reporting. To fulfill objective, data collection (325 responses) has been done from financial institutions Bangladesh, which covers 85% total population. Standards International Professiona...

Audit quality maintains positive association with the level of confidence different stakeholders who are concerned about financial and operational performance audited statements. Hence, role external auditor is unavoidable to restore good corporate governance. The purpose study identify problems, which face auditors in Kuwait. In order achieve this objective, 120 questionnaires have been distri...

A quasi-experiment was conducted to determine if the effectiveness of the R.C.S. Home Energy Audit Program could be improved by training auditors to use sodal-psychological principles during the audit procedure. Nine experienced home energy auditors attended two 1-day workshops in which they were trained to: (a) communicate vividly; (b) personalize their recommendations to homeowners; (c) induc...

Money laundering has become of increasing concern to law makers in recent years, principally because of its associations with terrorism. Recent legislative changes in the United Kingdom mean that auditors risk becoming state law enforcement agents in the private sector. We examine this legislation from the perspective of the changing nature of the relationship between auditors and the state, an...

In the model there are two types of nancial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a \two-tier equilibrium" in which \reputable" auditors refuse bribes o ered by clients for fear of losing reputation, while \disreputable" auditors accept bribes because even persistent refusal does not c...