It has been reported in the literature on strategic auditing that audit risk (the probability of audit failure) may increase when the auditor obtains information, whereas conditions for such cases have not been identified as yet. This paper provides simple models to analyze the general tendencies of exogenous parameters for such cases. The analysis shows that audit risk increases with more info...

This study aims to see how the influence of professional auditors on quality auditors. Reports that can be trusted with good audit reduce fears manipulation in financial statements presented a company and increase public confidence reliability reports have been audited by accountant. Findings research professionalism auditor agrees implemented. seen from acquisition % score 72.40%. Furthermore,...

This paper investigates how executive compensation affects the reliability of the information disclosed to investors. When incentive contracts are based on reported profits, a manager may respond to an increase in incentive compensation by decreasing effort. To both motivate the manager and maintain the quality of disclosure, it is necessary to introduce third-party verification of profits. I a...

This article explores recent regulatory reforms in Italy and analyzes the fi rst-time application of mandatory disclosure in annual reports of audit and non-audit fees. This information can convey to readers of fi nancial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on annual reports of 239 Italian listed companies for the year 2007. The m...

This paper presents an historical and rhetorical analysis of auditor independence concepts. This analysis is relevant as the newly formed Independence Standards Board in the U.S. is beginning work on a conceptual framework of audit independence to use as a basis for regulation. Debate about independence concepts has a long history and some elements of the accounting profession are suggesting th...

Determinants of Auditor Expertise Author(s): Sarah E. Bonner and Barry L. Lewis Source: Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing (1990), pp. 1-20 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491243 . Accessed: 09/10/2011 12:27

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

2 1 1 2 4 5 5 5 5 5 concrete content 1 1 1 1 3 5 5 5 4 4 packing input for development 1 1 1 1 3 4 5 5 4 4 output of development descriptive / static 1 1 1 1 3 3 5 5 4 4 use / time dimension app. functionality 1 1 1 1 3 3 3 4 5 5 system administration design 1 1 1 1 3 4 3 5 5 5 deployment conceptual 1 1 1 2 2 4 3 4 5 5 concrete/instance high level 5 3 1 1 2 5 3 4 4 4 detailed absolute 1 1 1 1 3...