Auditor Industry Specialization Chapter 15
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Auditor Industry Specialization Chapter 15
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Author : Debra C. Jeter
language : en
Publisher:
Release Date : 2014
Auditor Industry Specialization Chapter 15 written by Debra C. Jeter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
As audit quality is paramount in returning the profession to the “priesthood” in the wake of accounting scandals such as Enron and bank failures, perhaps the most important question with respect to industry specialization is whether or not industry specialists provide truly superior quality audits. Research in industry specialization by auditors has focused to date primarily on addressing this question; the pricing of audits by specialists is a related issue also examined in a number of studies. Research suggests that specialists are associated with higher earnings quality for their auditees, whether due to intervention in the reporting process, or because management anticipates such intervention and constrains opportunistic earnings management. The role of industry specialization in audit pricing has been frequently addressed in the literature, and yet remains largely unresolved. Some studies present evidence of specialist premiums, while others find no premiums or premiums only for certain subsets of clients. In its 2003 report, the GAO expressed some concern that auditor choice was limited for large national and multinational companies requiring industry-specific expertise, noting that an auditor who audits a number of smaller companies within an industry may not have the necessary expertise to handle the larger clients in that industry. Most researchers, however, find little evidence of adverse impacts such as oligopolistic pricing as a result of the increased audit market concentration resulting from the audit firm mergers and demise of Arthur Andersen. Industry specialization, if pursued as a means of enhancing the knowledge and understanding necessary to conduct superior audits, should result in benefits to both client and auditor. Industry specialists may be able to provide higher levels of assurance because they are more likely to assess risks, and to detect financial reporting errors and irregularities, and are thus equipped to deliver better planned and more effective audits.
The Routledge Companion To Auditing
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Author : David Hay
language : en
Publisher: Routledge
Release Date : 2014-09-15
The Routledge Companion To Auditing written by David Hay and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with Business & Economics categories.
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Auditing It Infrastructures For Compliance
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Author : Robert Johnson
language : en
Publisher: Jones & Bartlett Learning
Release Date : 2022-10-11
Auditing It Infrastructures For Compliance written by Robert Johnson and has been published by Jones & Bartlett Learning this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-11 with Computers categories.
The third edition of Auditing IT Infrastructures for Compliance provides a unique, in-depth look at recent U.S. based Information systems and IT infrastructures compliance laws in both the public and private sector. Written by industry experts, this book provides a comprehensive explanation of how to audit IT infrastructures for compliance based on the laws and the need to protect and secure business and consumer privacy data. Using examples and exercises, this book incorporates hands-on activities to prepare readers to skillfully complete IT compliance auditing.
The Structuring Of Organizations
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Author : Henry Mintzberg
language : en
Publisher:
Release Date : 2009
The Structuring Of Organizations written by Henry Mintzberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Synthesizes the empirical literature on organizationalstructuring to answer the question of how organizations structure themselves --how they resolve needed coordination and division of labor. Organizationalstructuring is defined as the sum total of the ways in which an organizationdivides and coordinates its labor into distinct tasks. Further analysis of theresearch literature is neededin order to builda conceptualframework that will fill in the significant gap left by not connecting adescription of structure to its context: how an organization actuallyfunctions. The results of the synthesis are five basic configurations (the SimpleStructure, the Machine Bureaucracy, the Professional Bureaucracy, theDivisionalized Form, and the Adhocracy) that serve as the fundamental elementsof structure in an organization. Five basic parts of the contemporaryorganization (the operating core, the strategic apex, the middle line, thetechnostructure, and the support staff), and five theories of how it functions(i.e., as a system characterized by formal authority, regulated flows, informalcommunication, work constellations, and ad hoc decision processes) aretheorized. Organizations function in complex and varying ways, due to differing flows -including flows of authority, work material, information, and decisionprocesses. These flows depend on the age, size, and environment of theorganization; additionally, technology plays a key role because of itsimportance in structuring the operating core. Finally, design parameters aredescribed - based on the above five basic parts and five theories - that areused as a means of coordination and division of labor in designingorganizational structures, in order to establish stable patterns of behavior.(CJC).
Market Segment Specialization Program
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1995
Market Segment Specialization Program written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Tax auditing categories.
Audit Quality
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Author : Jonas Tritschler
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-10-31
Audit Quality written by Jonas Tritschler and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-31 with Business & Economics categories.
Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
On Informal Institutions And Accounting Behavior
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Author : Xingqiang Du
language : en
Publisher: Springer Nature
Release Date : 2021-01-04
On Informal Institutions And Accounting Behavior written by Xingqiang Du and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-04 with Business & Economics categories.
This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.
Auditing Ecosystem And Strategic Accounting In The Digital Era
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Author : Tamer Aksoy
language : en
Publisher: Springer Nature
Release Date : 2021-06-14
Auditing Ecosystem And Strategic Accounting In The Digital Era written by Tamer Aksoy and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-14 with Business & Economics categories.
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.
Principles Of Auditing And Other Assurance Services
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Author : Ray Whittington
language : en
Publisher: Irwin/McGraw-Hill
Release Date : 2006
Principles Of Auditing And Other Assurance Services written by Ray Whittington and has been published by Irwin/McGraw-Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Auditing categories.
This updated edition includes revisions of Chapters 5 through 7 on audit evidence, audit planning, and internal control, respectively.
Modernizing The Public Sector
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Author : Irvine Lapsley
language : en
Publisher: Taylor & Francis
Release Date : 2016-12-08
Modernizing The Public Sector written by Irvine Lapsley and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-08 with Business & Economics categories.
As policymakers and scholars evaluate possible ways forward in the reform and renewal of public services by governments caught up in a recessionary environment, this book aims to offer something different – a comprehensive analysis of the development of the ‘Scandinavian’ way of modernizing public-sector management. No book has yet provided an inside view of the development and character of New Public Management (NPM) in Scandinavia. Although there is a general perception that there is a clear-cut ‘Scandinavian’ model of public policy and management, this book offers a more nuanced interpretation, illuminating subtle distinctions in political, social and economic context which are significant in identifying receptive contexts for the adoption of modernization policies. Organized into three main themes in the modernization of the welfare state – management, governance and marketization – the contents revolve around unique empirical accounts, revealing distinctive Scandinavian characteristics of reform initiatives. The received wisdom may be a hesitant follower of the UK and the USA. But this book offers an alternative interpretation, revealing an edginess in certain Scandinavian settings, particularly in Sweden, which is a largely unrecognized. Without compromising the welfare state, it may be a bold frontrunner in the development of New Public Management.