Cyber-physical-social system (CPSS) allows individuals to share personal information collected from not only cyberspace, but also physical space. This has resulted in generating numerous data at a user’s local storage. However, it is very expensive for users to store large data sets, and it also causes problems in data management. Therefore, it is of critical importance to outsource the data to...

The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...

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this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

This paper examines the real effects of auditor regulatory oversight on companies’ financing and investing policies. Using the Public Company Accounting Oversight Board’s (PCAOBs) international inspection program as a setting to generate within-country variation in auditor oversight, I find that companies respond to the increase in auditor oversight by issuing additional external capital amount...

This paper constructs and analyzes a simple model of auditing in which three principal issues are explored, namely: (i) The information contained in the report. An audit is a process of verification of a report of private information available to the reporter but not to the auditor. What information is contained in a report? Is it sufficient for the auditor to infer the private information exac...