I examine how risk-based inspections influence auditor behavior in a multi-client setting. I conduct an experiment using an abstract setting that captures the theoretical constructs present in the audit ecology. I manipulate the presence of risk-based inspections between-participants and the level of client risk (higher vs. lower) within-participants. Consistent with the theoretical predictions, under conditions of high resource pressure, I find that auditor effort is higher under a regime with risk-based inspections as compared to a regime without inspections, and the auditor effort increases more for higher-risk clients than for lower-risk clients. More notably, following attentional control theory, I predict and find that risk-based inspections diminish the quality of auditor decision performance for lower-risk clients. Specifically, auditors' decision performance is worse (i.e., more suboptimal) for lower-risk clients than for higher-risk clients (ceteris paribus), but only under a risk-based inspections regime. Likewise, auditors' decision performance for lower-risk clients is worse in a regime with risk-based inspections than in a regime without inspections. I theorize that accountability pressures from PCAOB inspections combined with pressures from high resource constraints (that naturally occur in the audit environment) induce task-related anxiety on auditors. Following attentional control theory in a multi-task setting, I predict anxiety interrupts auditors' decision-making processing shifting attention toward higher-risk clients contributing to the anxiety, and away from lower-risk (untargeted) clients, thereby decreasing the quality of decision performance for lower-risk clients. I perform several supplemental analyses to test the underlying theory. First, I conduct a second experiment where auditors operate under relatively lower resource pressure and find that auditors’ decision performance is no longer worse for lower-risk clients in an inspections regime. The results support the theory that it is the combined pressures of inspections and high resource constraints causing the negative effects. Second, I conduct a supplemental experiment and measure participants' levels of anxiety. In support of the underlying theory, participants' reported anxiety levels are higher under a regime with versus without inspections. Third, I perform several robustness checks to rule out alternative explanations of the findings. The findings of this study contribute to the auditing literature, and they have practical and regulatory implications. First, by identifying higher auditor effort in a regime with inspections, I join others in documenting potential benefits of inspections on auditor behavior, and thus audit quality. Second, by examining the effect of risk-based inspections on auditor effort in a multi-task setting, I extend prior research by providing evidence that inspections increase auditor effort more for higher-risk clients than for lower-risk clients. Third, and most notably, by identifying diminished auditor decision performance for lower-risk clients under a risk-based inspections regime, this is the first study to provide theory and evidence on how risk-based inspections can lead to potential negative consequences on audit behavior, and thus audit quality.

Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. Design/methodology/approach - This study was realized through a qualitative research method. Semi-structured interviews were conducted with external auditors that have engagements with internal audit functions. All respondents are employed in the Big 4 and are operating in Sweden. Findings - The results of the study show that external auditors tend to use the work of internal auditors when they cooperate. To gain efficiency improvements is the main beneficial aspect the external auditors consider in the cooperation with internal auditors. The findings would suggest that some external auditors may act after self-interest more than others because if they start the cooperation and spend the time to evaluate the internal auditors’ work, they would prefer to use it. This would also indicate that the external auditors’ independence and professionalism can to some extent be compromised because there seems to be an acceptance of a certain degree of lower audit quality when using the work of internal auditors. Originality/value - The use of semi-structured interviews makes it possible to obtain deeper knowledge and complement prior studies concerning cooperation in the audit industry and how the external auditor considers different aspects in a decision-making environment.

Small- and medium-sized enterprises (SMEs) play an important role in modern business society but still face difficulties in debt financing. Literatures suggest that family involvement and external auditing can assist small firms to mitigate agency problems that impede the access to loans, and the liability of newness could be a factor in small business debt financing. Our research examines how family involvement affects cost of debt upon the different choices on external auditing, and how the liability of newness works. We find when engaging external auditing, family involvement is not a significant influencer in reducing the cost of debt for small businesses. Besides, when the external auditing is not engaged, family involvement becomes a significant influencer. We also find that when external auditing is not engaged, family involvement works in reducing the cost of debt only when the liability of newness is a factor.

The overall research question of this PhD research was: “How can the clinical value of the Systematised Nomenclature of Medicine Clinical Terms (SNOMED CT) be demonstrated in the primary health care setting to enhance patient care?” The position taken in this research is that there is clinical value in using SNOMED CT. To inform the current state of knowledge, a literature review of SNOMED CT papers catalogued by PubMed and Embase between 2001 and 2012 was carried out, and interviews were conducted with 14 individuals from 13 health care organisations across eight countries. The results showed there was a lack of understanding of how to craft post-coordinated expressions, how to fully utilise the semantics of SNOMED CT in data retrieval, and a lack of evidence on how SNOMED CT added value. A proposed SNOMED CT Clinical Value Framework that organised the primary and secondary uses of SNOMED CT was created and a SNOMED CT design methodology was formalised that consisted of three components to aid in auditing, encoding and retrieval through a primary health care study. In this PhD research, the potential clinical value of SNOMED CT was demonstrated by improving the completeness of clinical records and facilitating decision support features such as alerting clinicians to potential drug-allergy interactions, and reminding clinicians to order routine tests. The realisation of the potential clinical value was based upon the accurate and unambiguous manner in which clinical terms were encoded using the encoding method, the efficient and effective retrieval of relevant concepts using the retrieval method, and to a lesser extent, the ensuring that the concepts used were consistent using the auditing method. / Graduate / 0566 / dlhk@uvic.ca

World-wide, working life is undergoing major changes. Established market economies are increasingly characterised by demands for vastly greater market flexibility. New Zealand (NZ) has been no different with rapid changes occurring over the last 2 decades in the organisation of labour, of work and of the work environment. Recent international research suggests that work change significantly impacts upon worker health and safety. Many OECD nations undertake routine cross-sectional surveys to monitor changes in working conditions and environments, assessing the health and safety impact of these changes. Similar monitoring is not undertaken in NZ, with the impact of the work environment on health and injury outcomes poorly understood. This lack of knowledge (monitoring) is considered to be a significant impediment to the progression of health and safety initiatives in NZ. The aim of this thesis was to develop a tool (questionnaire) and methodology suitable for use in the surveillance of working conditions, work environments and health and injury outcomes using workers� surveys. The survey development was undertaken in 3 phases: i) development of tool through critical review; ii) empirical methodological testing and iii) an empirical validation study. Questionnaire development was a stepwise process of content selection. Firstly key dimensional themes were identified via critical review of literature and existing international surveys leading to the establishment of a dimensional framework. Secondly a critical review of questions to measure key dimensions based upon selection criteria occurred. Finally the selected questions and design were pre-tested before piloting. A similar development process was undertaken for the development of a calendar collecting occupational histories. A methodological study was undertaken piloting the questionnaire. Two methods of data collection were evaluated: face-to-face and telephone interviews, and two methods of occupational history collection: calendar and question set. Telephone interviewing was found to be the more efficient and effective data collection method while occupational history collection was found to be less time consuming by question set. Focus groups indicated questions were acceptable and suitable to NZ workers. A validation study was undertaken with a cross-sectional study in distinctly different occupational groups: cleaners and clerical workers. Comparisons were made between the groups with cleaners expected to be identified as employed under more hazardous working conditions and be exposed to more hazards of a physical nature, while clerical workers were expected to be exposed to more psychological hazards of a psychological nature. Results indicated the questionnaire provides data capable of making valid comparisons, identifying work patterns of high risk and provides good predictive validity. The final survey has the potential to generate population data on a wide range of work-related exposure and health variables relevant to contemporary working life. The survey results will contribute to understanding the range of working conditions and work environments NZ workers are currently exposed to and to assessing the health and safety impact of these exposures. Therefore it is recommended this tool initially be used in a national workforce survey to establish baseline surveillance data of working conditions, work environments and health and safety outcomes in NZ.

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Title page, table of contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / The objectives of this study were: to understand the process of environmental disclosures operating within a conservation organisation; to identify the nature of and rationales for particular environmental disclosures made by the organisation; and to observe the development of the environmental disclosure policy, media and content of the organisation as it underwent significant change. The investigative approach adopted in the study identified a level of complexity associated with the process of disclosure that would otherwise remained concealed. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1277152 / Thesis (Ph.D.) -- University of Adelaide, School of Commerce, 2007

Title page, table of contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / The objectives of this study were: to understand the process of environmental disclosures operating within a conservation organisation; to identify the nature of and rationales for particular environmental disclosures made by the organisation; and to observe the development of the environmental disclosure policy, media and content of the organisation as it underwent significant change. The investigative approach adopted in the study identified a level of complexity associated with the process of disclosure that would otherwise remained concealed. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1277152 / Thesis (Ph.D.) -- University of Adelaide, School of Commerce, 2007