Three Essays On Auditor Independence And Auditor Liability
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Three Essays On Auditor Independence And Auditor Liability
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Author : Ping Zhang
language : en
Publisher: National Library of Canada = Bibliothèque nationale du Canada
Release Date : 1999
Three Essays On Auditor Independence And Auditor Liability written by Ping Zhang and has been published by National Library of Canada = Bibliothèque nationale du Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Auditors categories.
Three Essays On Auditor Liability
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Author : Jeffrey Scott Pickerd
language : en
Publisher:
Release Date : 2016
Three Essays On Auditor Liability written by Jeffrey Scott Pickerd and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Auditor liability is an important topic of accounting research as auditors respond to a constantly changing financial reporting and regulatory environment. Through three independent essays, I intend to explore how estimate uncertainty, financial statement aggregation, audit quality indicators, a company's investor base, and the size of the alleged misstatement can impact auditor liability both in the courtroom, as determined by jurors, and in out of court settlement, as determined by attorneys. I find that jurors do hold the auditor more likely to be negligent when audit quality indicators suggest the auditors did a poor quality audit. I also find that jurors hold auditors to be more negligent when both estimate uncertainty is low and the income statement is disaggregated. This juror finding is in contrast to lawyers where I find that high estimate uncertainty causes auditors' lawyers to believe that the auditors are more vulnerable for failing to detect a material misstatement and make more concessions in out-of-court settlement negotiation. Together, these studies have a number of important implications. First, the impact of high estimate uncertainty on auditor liability can go in opposite directions depending on whether the case disposition is determined by jurors or by lawyers negotiating settlement. Second, auditors' legal counsel may erroneously concede during settlement negotiations based on incorrect beliefs about their vulnerability to jurors. Third, while accounting research has focused on juror judgments to proxy for auditor litigation risk, auditors may face very different litigation risk in out-of-court settlement, where the vast majority of auditor liability is determined.
Three Essays On The Structure Of Auditing Industry Auditor Liability And The Regulation Of Audit Quality
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Author : Masoud Yaharadeh
language : en
Publisher:
Release Date : 1992
Three Essays On The Structure Of Auditing Industry Auditor Liability And The Regulation Of Audit Quality written by Masoud Yaharadeh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Auditing categories.
Auditor Independence And Regulation
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Author : Stefan Bode
language : en
Publisher: GRIN Verlag
Release Date : 2008-02
Auditor Independence And Regulation written by Stefan Bode and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-02 with Business & Economics categories.
Essay from the year 2006 in the subject Business economics - Revision, Auditing, grade: 88 %, University of Glamorgan, 34 entries in the bibliography, language: English, abstract: This essay is concerned with the pros and cons of auditor independence and describes the way to the current audit regulation. The editor specifies five major threats which could jeopardise auditor independence. If auditors have any financial or personal interests in their clients then the self-interest threat, the self-review threat, the advocacy threat, the familiarity threat and finally the intimidation threat may occur. The intimidation threat is stressed as the most important one: as auditors highly rely on companies' directors. They have the power to interfere with auditors' work and can cease all lucrative non-audit service contracts if auditors do not agree with their view. Moreover, auditors' remuneration is determined and auditors are appointed by them in reality. Furthermore, it is emphasised that especially in recent times some safeguards have been implemented by the profession, regulation, within the assurance clients and within auditing firms to eliminate the above-mentioned threats. Within the assurance client introduced independent audit committees are widespread. Further, auditing firms have implemented their own more narrowly prescribed ethical standards. Beyond this, it is highlighted that legislation is of paramount importance. The Companies Act 1985, 1989, 2004 and above all the ISA were enacted to enhance auditor independence. The third section commences by describing the past of audit regulation. It is explained that in response to the growing public criticism in the 1960s and 1970s the professional accountancy bodies began slowly to introduce auditing standards, ethical codes, disciplinary, licensing and monitoring arrangements. Further, in the aftermath of the demise of many large companies in the 1980s, the government started to implement a new regu
Essays On The Quality Of Audited Financial Statements
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Author : Ulf Mohrmann
language : en
Publisher: Logos Verlag Berlin GmbH
Release Date : 2016-02-15
Essays On The Quality Of Audited Financial Statements written by Ulf Mohrmann and has been published by Logos Verlag Berlin GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-15 with Business & Economics categories.
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Essays On Accounting Choice And Auditor Independence
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Author :
language : en
Publisher:
Release Date : 2015
Essays On Accounting Choice And Auditor Independence written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Auditor Independence
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Author : Ismail Adelopo
language : en
Publisher: Routledge
Release Date : 2016-04-08
Auditor Independence written by Ismail Adelopo and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-08 with Business & Economics categories.
In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.
Three Essays On Auditor Industry Specialization
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Author : Ankita Singhvi
language : en
Publisher:
Release Date : 2014
Three Essays On Auditor Industry Specialization written by Ankita Singhvi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Accounting firms categories.
Auditor Liability In The Current Environment
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Author :
language : en
Publisher:
Release Date : 2009
Auditor Liability In The Current Environment written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.
Essays On Auditor Independence
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Author :
language : en
Publisher:
Release Date : 2013
Essays On Auditor Independence written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.