Diss. Techn. Univ. Berlin, 2005.

Bachelor-Arbeit Univ. St. Gallen, 2006.

Assignment (MRek)--University of Stellenbosch, 2006. / Bibliography. Also availabe via the Internet.

Thesis (Ph.D.)--RAND Graduate School, 2007. / Includes bibliographical references.

Background Trust is an important factor in many contexts, especially in inter firm relationships. Here, trust is essential in order to maintain the tenure of inter-organizational relationships. Auditors are in need of trust when it comes to accomplishing their audit tasks. Purpose The purpose of this research is to investigate how experienced and newly appointed auditors create and maintain trustful relationships with their clients. The research will focus on how auditors with different levels of experience approach their clients when building trust. By taking the limited mandate period of the auditor into consideration, the study will adopt a further aspect which has not been researched upon before. This will provide auditors as well as other professionals with insight of how to establish and maintain trustful relationships. Method The research will be conducted from an interpretivist standpoint, as the human interest will be in focus. The research method of this study has a qualitative approach, where eight interviews were conducted with auditors who were from the all of the Big 4. The auditor possesses different levels of experience. The empirical findings will be analyzed based on the stages of trust development by Lewicki and Bunker. Conclusion Availability, knowledge, experience and being able to identify the client’s needs were factors that were considered to be important when building trust. Prior relationship building was a deviant strategy used the experienced auditors. The limited term of office was not considered to affect the level of dedication to build trustful relationship with the client, the findings suggested that it rather was a motivation for the auditor to implement trust building strategies in an early stage of the relationship.

This thesis stems from academic research following my MPhil in 1992. It presents a portfolio of fourteen selected papers offering insights on major issues affecting the accountancy-related areas of external auditing (EA) and corporate governance (CG) in the small state of Malta. The commentary (Chapter 1) presents a background to the development of the portfolio and overviews the theoretical framework and methodology. It then introduces each paper, underlining common sub-themes. The contributions of the papers to knowledge are then indicated by (i) overviewing the development of each sub-theme contributing to the academic discourses in EA and CG, and (ii) laying out the relevance to the wider debates relating to small state literature. The commentary concludes by looking at the follow-up research agenda and the beckoning future. Chapters 2 to 15 then reproduce fourteen papers an introductory paper and thirteen others in two parts. The introductory paper includes most major small state sub-themes recurring in different ways in the subsequent papers: issues relating to close relationships and independence, discipline, resistance to change, regulation, secrecy, small business units and other small state issues. The following first part includes seven papers on Maltese external auditing in owner-managed companies, auditor changes, auditor perceptions, qualified opinions, first-time auditor selection, fee development and dysfunctional audit behaviour. The second part then comprises six papers on Maltese CG including the CG statement, internal audit benchmarking, conflicts of interest in co-operatives, the board/management relationship, a CG index, and small shareholder participation in the AGM. The portfolio contributes to literature notably by its original highlighting of the significance of the above-mentioned sub-themes on various aspects of EA and CG in a small state. Furthermore, the portfolio impacts Maltese EA and CG practices, particularly by emphasising the need to go beyond the adoption of imported regulatory frameworks.

The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors. / Auditing / D.Com

This study attempted to discover the role of internal auditors in the professional development of audit committee members, leading to enhanced performance, through the provision of induction programmes and professional development opportunities to committee members, with due regard for the principles of good governance and international best practices. A secondary aim of this study was to propose methods to improve the relationship between the internal audit activity and audit committees in providing additional support to its members. The audit committee's needs and requirements were assessed by using the audit committee charter as the basis in identifying the responsibilities of the committee and the professional development needs of committee members in an organisation. It was found that a framework for the induction and professional development of audit committee members would be most useful to internal auditors to assist audit committees to meet their requirements and improve their performance. / Auditing / M. Com.

An inherent aspect of an audit is the level of task complexity that junior auditors (staff and senior level associates) endure on a daily basis. This complexity directly impacts an auditor’s ability to form an appropriate problem representation, which in turn impacts judgment performance. One of the key components of this process is having sufficient knowledge for purposes of problem representation; without it, the auditor’s problem representation and ultimately judgment performance are negatively impacted. Conversely, audit teams can positively influence the conciseness of problem representation and performance by way of effective task-specific knowledge transfer. Knowledge transfer in the audit field occurs during three distinct phases: when an auditor reviews prior and/or current year workpapers; when an auditor requests help; and/or during the workpaper review process. For purposes of efficiency and increasing (i.e. improving) problem representation, prior to any deleterious effects, it’s critical that the audit profession understand how to maximize the knowledge transfer as soon as possible after the auditor’s initial assignment of the task. Because auditors commonly will immediately refer to audit programs in the current year documentation in the electronic audit file to gain an understanding of the task, maximizing the knowledge transfer within the electronic audit file is critical to increasing auditor judgment performance. I propose utilizing media richness theory to establish an increased media rich transfer of knowledge via the electronic audit file from the audit managers (expert) to junior auditors (novice). Procedure screens within the electronic audit file would likely be categorized as “written, formal” mediums within the media richness theory, because the source of information is impersonal. However, if audit firms can successfully transform the transfer of information within the audit files from being solely formal document screens to also incorporate personal source characteristics, they will successfully increase the information richness, which will allow for a more successful transfer of knowledge and subsequently the ability for the auditor to more effectively form a problem representation.

Este estudo objetivou analisar de que modo a vivência em uma das maiores empresas mundiais de auditoria (Big Four) influenciou na construção das trajetórias de carreira dos contadores que lá tiveram experiência como auditor ou consultor. Para a realização desta pesquisa qualitativa contou-se com a participação de catorze contadores que trabalham ou trabalharam nestas organizações. A coleta de dados ocorreu por meio de entrevista semiestruturada. A apresentação dos resultados foi organizada em 20 categorias iniciais, que deram origem a 7 intermediárias e 3 categorias finais de análise. Elas dizem respeito às expectativas e idealizações no início da carreira, à experiência vivenciada na Big e às mudanças de perspectivas pessoais e profissionais impactando nas decisões de carreira dos entrevistados. Esta dissertação possibilitou perceber, pela visão dos contadores entrevistados, que a experiência nestas empresas gera influências significativas, que poderiam ser considerados legados, tanto profissionais como pessoais para os indivíduos, devido ao dinamismo, definido por eles como diferenciado, a que essas pessoas ficaram sujeitas. Além disso, verificou-se que para quem decide sair dessas instituições, há uma alta empregabilidade no mercado de trabalho e, para os que decidem permanecer, há a possibilidade de se tornar sócio, dependendo das suas escolhas e direcionamentos das trajetórias de carreira, que são baseadas nos gostos e preferências pessoais, mas também influenciada pelo meio social no qual essas pessoas estão inseridas. Mostrou-se forte, nesta pesquisa, a influência da família para o direcionamento das escolhas e da constituição das trajetórias profissionais. Revelaram-se experiências nas Bigs enquanto carreiras organizacionais, hierarquizadas, em um ambiente com altas demandas de trabalho e priorização da carreira em detrimento à vida pessoal; entretanto, ao longo do tempo as mudanças de vida que ocorreram, demandaram, em determinado momento, um maior equilíbrio entre vida pessoal e profissional, que foi o maior direcionador das escolhas das novas trajetórias. O dilema das auditoras e o interesse pela docência, que a maioria dos entrevistados demonstrou, também são resultados desta pesquisa. / This study analyzed how the experience in one of the largest audit firms (Big Four) influenced the construction of the Accountant career trajectories while auditor or consultant. For the realization of this qualitative research was counted with the participation of fourteen accountants who work or have worked in these organizations. The data were collected through semi-structured interview. The presentation of the results was organized in 20 initial categories, which gave rise to 7 intermediate and final 3 categories of analysis. They relate to expectations and idealizations early in his career, to the experience of the Big and changes of personal and professional perspectives impacting on the respondents career decisions. This work made it possible to realize, by the interviewees counters that the experience these companies generate significant influences, which could be considered legacy, both professional and personal to individuals, due to the dynamics defined by them as differentiated, that these people were subject. Moreover, it was found that for those who decide to leave these institutions, there is a high employability in the labor market and for those who decide to stay, there is the possibility of becoming a partner, depending on your choices and directions of career paths that they are based on personal tastes and preferences, but also influenced by the social environment in which these people are located. Proved to be strong in this research, the family influence on the direction of the choices and the establishment of professional trajectories. They have proven experience in the Bigs as organizational, hierarchical careers in an environment with high job demands and prioritizing career over personal life; however, over time the life changes that occurred, demanded at any given time, a better balance between personal and professional life, which was the biggest driver of the choices of new paths. The dilemma of auditing and interest in teaching, most of them show, are also results of this research.