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Auditor S Perceptions Of Financial Reporting Quality


Auditor S Perceptions Of Financial Reporting Quality
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The Effect Of Audit Quality On The Relationship Between Audit Committee Effectiveness And Financial Reporting Quality


The Effect Of Audit Quality On The Relationship Between Audit Committee Effectiveness And Financial Reporting Quality
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Author : Johanna Miettinen
language : en
Publisher: University of Vaasa
Release Date : 2008

The Effect Of Audit Quality On The Relationship Between Audit Committee Effectiveness And Financial Reporting Quality written by Johanna Miettinen and has been published by University of Vaasa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Audit committees categories.


Tiivistelmä: Tilintarkastuksen laadun vaikutus tarkastusvaliokunnan tehokkuuden ja taloudellisen tiedon laadun väliseen suhteeseen.



Developing Business Strategies And Identifying Risk Factors In Modern Organizations


Developing Business Strategies And Identifying Risk Factors In Modern Organizations
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Author : Tavana, Madjid
language : en
Publisher: IGI Global
Release Date : 2013-12-31

Developing Business Strategies And Identifying Risk Factors In Modern Organizations written by Tavana, Madjid and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-31 with Business & Economics categories.


As there is a vast amount of information to consider when offering quality services, organizations have developed techniques for identifying risk factors to be taken into consideration when constructing effective business strategies. Developing Business Strategies and Identifying Risk Factors in Modern Organizations presents new methodologies currently being utilized to formulate and solve strategic issues in order to escape the jeopardy of possible business risks. By highlighting a multitude of sciences and their influences on modern organizations; this book is an essential reference for decision makers and researchers in business, industry, government, and academia.



The Routledge Handbook Of Behavioural Accounting Research


The Routledge Handbook Of Behavioural Accounting Research
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Author : Theresa Libby
language : en
Publisher: Taylor & Francis
Release Date : 2025-04-29

The Routledge Handbook Of Behavioural Accounting Research written by Theresa Libby and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-29 with Business & Economics categories.


The Routledge Handbook of Behavioural Accounting Research covers a full range of theoretical, methodological, and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. Behavioural research is broadly defined as research focused at the individual or small group level, drawing mainly on theories from psychology. It is well established in the social sciences and has flourished in the field of accounting in recent decades. This updated edition maintains the structure of the original handbook and includes all the original chapters which have been revised to reflect the current and evolving emphasis on the theories and tools employed in behavioural research and applied to the research in the accounting domain. In addition to the updated original chapters, eight new chapters have been included reflecting the expansion of the topics, theories, and methodologies and presenting developmental advice for behavioural accounting researchers. The new topic and theory chapters include chapters outlining our progress in research on the accounting for sustainability, language effects in financial disclosures, advances in policy-related research in financial accounting, the impact of algorithms and artificial intelligence, and the role of data analytics and data visualization on decision-making in accounting and auditing. Two additional method chapters include a primer on Hayes PROCESS models in mediation and moderation as well as a new chapter outlining best practices in the design and implementation of experiential questionnaires. Finally, a chapter has been added providing guidance and advice on responding to reviewers’ comments to complement the first-edition chapter on preparing a review. This book is a vital introduction for advanced doctoral students in behavioural accounting research as well as a valuable resource for established behavioural accounting researchers, providing a comprehensive guide to the development and implementation of a behavioural accounting research project.



The Auditor


The Auditor
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Author : Nellie Gertsson
language : en
Publisher: Linköping University Electronic Press
Release Date : 2021-02-24

The Auditor written by Nellie Gertsson and has been published by Linköping University Electronic Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-24 with Electronic books categories.


The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today’s auditor is and what today's auditor does. This licentiate dissertation consists of three appended papers and a comprehensive summary. The appended papers constitute the basis for discussing who the auditor is and what the auditor does, thereby contributing to the concept of the auditor. This dissertation uses boundaries in exploring the concept of the auditor, since it is when the auditor encounters the boundaries of being an auditor that the auditor’s conception of an auditor becomes clear. This dissertation has a mixed-methods design based on survey and interview data. The results of this dissertation show that there are several characteristics that define who the auditor is. The auditor: is highly driven by professional valuesis less driven by business valuesis genuinely interested in auditor workis resistant to stress, heavy workload, and work–life balance issuesis admiring the audit profession and perceiving it as highly professionalis perceiving professional values in adding value to the client, i.e., in the business activitiesis enjoying adding value to the clientis more motivated by contributing to the client than to societyhas high social skills and broad knowledge The results of this dissertation also show that the work of the auditor in the "grey area" between auditing and consulting comprises several activities. The auditor: adds value to the client by being available and engaged, by providing mental support and family mediation, by informing and discussing, by giving tips, advice, and suggestions, by explaining, answering questions, raising questions, and questioning, and by customizing, operating, developing, and contributing expertise to the clientconducts a wide range of services, also related to the private and personal matters of the clienthas counselling, pedagogical, coaching and/or developmental roles Det övergripande syftet med denna licentiatavhandling är att främja vår förståelse för revisorn genom att skapa ett begrepp för revisorn baserat på revisorers egna uppfattningar och förståelser av deras arbete i förhållande till gränssättande krafter. Revisorsprofessionen, revisionsbyrån, klienten, samhället, regleringar och marknaden är alla gränssättande krafter som påverkar revisorers arbete och hur revisorer uppfattar och förstår sitt arbete. Revisorsbegreppet består av vem revisorn är och vad revisorn gör, och formas interaktivt av de gränssättande krafter som finns i revisorernas omgivning och av revisorer själva genom deras syn på sig själva och sin omgivning. De gränssättande krafterna har under de senaste decennierna genomgått betydande och snabba förändringar, med till exempel ökad kommersialisering samt betydande regleringsändringar, vilket förväntas ha påverkat revisorsbegreppet. Således måste begreppet för revisorn utforskas för att förstå vem dagens revisor är och vad dagens revisor gör. Denna licentiatavhandling består av tre artiklar och en kappa. De bifogade artiklarna utgör grunden för diskussionen om vem revisorn är och vad revisorn gör, och bidrar därmed till begreppet för revisorn. Denna avhandling använder gränser för att utforska revisorsbegreppet, eftersom det är när revisorn möter gränsen för att vara revisor, som revisorns uppfattning om en revisor blir tydlig. En design med blandad metod används och det empiriska materialet består av enkät- och intervjudata. Resultaten av denna avhandling visar att det finns flera faktorer som definierar vem revisorn är. Revisorn: är starkt driven av professionella värdenär mindre driven av affärsvärdenär genuint intresserad av arbetet som revisorär motståndskraftig mot stress, arbetsbelastning och obalans mellan arbete och privatlivbeundrar professionen och uppfattar revisionsyrket som mycket professionelltser professionella värden i att skapa mervärde till klientertycker om att skapa mervärde till klientenär mer motiverad av att bidra till klienten än samhällethar höga sociala färdigheter och bred kunskap Resultaten av denna avhandling visar också att revisorns arbete i den gråa zonen mellan revision och konsultation omfattar flera aktiviteter. Revisorn: tillför mervärde för klienten genom att vara tillgänglig, engagerad, ett mentalt stöd och en familjemedlare och genom att informera, diskutera, ge tips, råd och förslag, förklara, svara på frågor, ställa frågor och ifrågasätta, klientanpassa, agera, utveckla, och bidra med expertis till kunden.bedriver ett brett utbud av tjänster, även relaterade till klientens privata och personliga frågor.kan ha en terapeutisk, pedagogisk, coachande och/eller utvecklande roll



Earnings Quality


Earnings Quality
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Author : Elisa Menicucci
language : en
Publisher: Springer Nature
Release Date : 2019-12-21

Earnings Quality written by Elisa Menicucci and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-21 with Business & Economics categories.


This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting.



Quality Control Procedure For Statutory Financial Audit


Quality Control Procedure For Statutory Financial Audit
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Author : Siddhartha Sankar Saha
language : en
Publisher: Emerald Group Publishing
Release Date : 2017-07-13

Quality Control Procedure For Statutory Financial Audit written by Siddhartha Sankar Saha and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-13 with Business & Economics categories.


This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control.



Proceedings Of The 20th International Symposium On Management Insyma 2023


Proceedings Of The 20th International Symposium On Management Insyma 2023
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Author : Werner Ria Murhadi
language : en
Publisher: Springer Nature
Release Date : 2023-09-30

Proceedings Of The 20th International Symposium On Management Insyma 2023 written by Werner Ria Murhadi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-30 with Business & Economics categories.


This is an open access book. With the rapid advancement of augmented reality, blockchain, and the internet, the metaverse is now within reach like never before. Companies are continuously pushing the boundaries of innovation to cater to the ever-evolving needs of consumers. They employ a diverse range of strategies to elevate the value of their products and stay ahead of the competition. However, not every company manages to achieve this feat, often due to resource limitations and the ability to understand dynamic market trends. The 20th INSYMA (International Symposium on Management) is bringing you further into the metaverse. This year’s theme is “The Metaverse and Beyond: Opportunity or Disaster? New Realities In Workplaces.



The Routledge Companion To Auditing


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.



Integrated Reporting And Audit Quality


Integrated Reporting And Audit Quality
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Author : Chiara Demartini
language : en
Publisher: Springer
Release Date : 2017-04-13

Integrated Reporting And Audit Quality written by Chiara Demartini and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-13 with Business & Economics categories.


This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm’s disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.



Research On Professional Responsibility And Ethics In Accounting


Research On Professional Responsibility And Ethics In Accounting
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Author : C. Richard Baker
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-10-16

Research On Professional Responsibility And Ethics In Accounting written by C. Richard Baker and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-16 with Business & Economics categories.


This is a continuing of a long series focusing on professional responsibility and ethics in accounting.