by Tsui Lam Sin Lai, Judy. / Includes questionaire in Chinese. / Thesis (Ph.D.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 248-267). / ABSTRACT --- p.i / TABLE OF CONTENTS --- p.vi / LIST OF FIGURES --- p.xi / LIST OF TABLES --- p.xiii / ACKNOWLEDGEMENTS --- p.xv / CHAPTER / Chapter I. --- INTRODUCTION AND BACKGROUND / Chapter 1.1 --- Introduction --- p.1 / Chapter 1.2 --- Background --- p.8 / Chapter 1.2.1 --- Meaning and Concept of Ethics --- p.8 / Chapter 1.2.2 --- Approaches to Understand Ethical Behaviour in Accounting --- p.10 / Chapter 1.2.3 --- Tenets of Ethical Conduct --- p.19 / Chapter 1.2.4 --- Concept of Independence --- p.21 / Chapter 1.2.5 --- Auditor-Client Conflict --- p.23 / Chapter 1.3 --- Motivation for the Study --- p.26 / Chapter 1.4 --- Objective of the Study --- p.31 / Chapter 1.5 --- Outline of the Study --- p.32 / Chapter 1.6 --- Summary --- p.34 / Chapter II. --- LITERATURE REVIEW / Chapter 2.1 --- Introduction --- p.36 / Chapter 2.2 --- Accounting Ethics Literature --- p.37 / Chapter 2.2.1 --- Situational Variables in Third Party Perceptions --- p.40 / Chapter 2.2.2 --- Individual Differences --- p.43 / Chapter 2.2.3 --- Auditor Independence in Fact --- p.45 / Chapter 2.2.4 --- Cognitive Process --- p.47 / Chapter 2.3 --- Business and Marketing Ethics Literature --- p.52 / Chapter 2.4 --- General Decision Making Model --- p.59 / Chapter 2.5 --- Theoretical Model for Auditors' Ethical Decision Making --- p.63 / Chapter 2.5.1 --- Research Questions --- p.67 / Chapter 2.6 --- Summary --- p.68 / Chapter III. --- COGNITIVE MORAL DEVELOPMENT THEORY / Chapter 3.1 --- Introduction --- p.70 / Chapter 3.2 --- Cognitive Process --- p.71 / Chapter 3.3 --- Kohlberg's Theory of Cognitive Moral Development --- p.77 / Chapter 3.4 --- Criticisms of Kohlberg's Cognitive Moral Development Theory --- p.89 / Chapter 3.5 --- Antecedents of Moral Development --- p.92 / Chapter 3.6 --- Moral Reasoning Levels of Professional Accountants --- p.94 / Chapter 3.7 --- Summary --- p.101 / Chapter IV. --- HYPOTHESES DEVELOPMENT / Chapter 4.1 --- Introduction --- p.103 / Chapter 4.2 --- Decision Making Task --- p.104 / Chapter 4.3 --- Moral Reasoning and Ethical Behaviour --- p.108 / Chapter 4.4 --- Hypotheses --- p.114 / Chapter 4.4.1 --- Moral Reasoning --- p.117 / Chapter 4.4.2 --- Individual Differences --- p.119 / Chapter 4.4.2.1 --- Locus of Control --- p.121 / Chapter 4.4.2.2 --- Locus of Control and Moral Reasoning --- p.124 / Chapter 4.4.2.3 --- Cognitive Style --- p.126 / Chapter 4.4.2.4 --- Cognitive Style and Moral Reasoning --- p.129 / Chapter 4.4.3 --- Contextual Factor --- p.130 / Chapter 4.4.3.1 --- Size of Audit Fees --- p.132 / Chapter 4.4.3.2 --- Size of Audit Fees and Moral Reasoning --- p.135 / Chapter 4.4.3.3 --- Size of Audit Fees and Individual Differences --- p.137 / Chapter 4.4.3.4 --- "Moral Reasoning, Individual Differences and Size of Audit Fees" --- p.140 / Chapter 4.5 --- Summary --- p.143 / Chapter V. --- RESEARCH METHODOLOGY / Chapter 5.1 --- Introduction --- p.144 / Chapter 5.2 --- Field Experiment --- p.145 / Chapter 5.3 --- Measurement of Variables --- p.148 / Chapter 5.3.1 --- Dependent Variable --- p.150 / Chapter 5.3.2 --- Moral Reasoning --- p.151 / Chapter 5.3.3 --- Locus of Control --- p.158 / Chapter 5.3.4 --- Cognitive Style --- p.158 / Chapter 5.3.5 --- Size of Audit Fees --- p.159 / Chapter 5.4 --- Subjects and Sample Size --- p.160 / Chapter 5.5 --- Procedures --- p.170 / Chapter 5.6 --- Research Instruments --- p.172 / Chapter 5.7 --- Scoring Methods of Research Instruments --- p.175 / Chapter 5.8 --- Summary --- p.175 / Chapter VI. --- DATA ANALYSIS AND RESULTS / Chapter 6.1 --- Introduction --- p.177 / Chapter 6.2 --- Data Analysis Techniques --- p.178 / Chapter 6.3 --- Limitations of the Multiplicative Model --- p.182 / Chapter 6.4 --- Descriptive Statistics of Variables --- p.184 / Chapter 6.5 --- Validity and Internal Reliability of Variables --- p.184 / Chapter 6.6 --- Defining Issues Test: Internal Checks on Subject Reliability --- p.185 / Chapter 6.7 --- Results --- p.187 / Chapter 6.8 --- Summary --- p.200 / Chapter VII. --- DISCUSSION OF RESULTS / Chapter 7.1 --- Introduction --- p.201 / Chapter 7.2 --- Hypotheses with Significant Results --- p.202 / Chapter 7.2.1 --- Test of Null Hypothesis 2 --- p.202 / Chapter 7.2.2 --- Test of Null Hypothesis3 --- p.205 / Chapter 7.2.3 --- Test of Null Hypothesis 8 --- p.216 / Chapter 7.3 --- Hypotheses with Insignificant Results --- p.225 / Chapter 7.4 --- Summary --- p.234 / Chapter VIII. --- CONCLUSION / Chapter 8.1 --- Introduction --- p.236 / Chapter 8.2 --- "Summary of Objective, Research Questions and Hypotheses" --- p.236 / Chapter 8.3 --- Summary of Findings --- p.238 / Chapter 8.4 --- Contributions --- p.240 / Chapter 8.5 --- Implications --- p.241 / Chapter 8.6 --- Limitations --- p.242 / Chapter 8.7 --- Directions for Future Research --- p.244 / Chapter 8.8 --- Summary --- p.247 / BIBLIOGRAPHY --- p.248 / APPENDICES / Appendix I Normative Ethical Theories --- p.268 / Appendix II Fundamental Principles of Ethical Conduct --- p.272 / Appendix III Theoretical Frameworks on Ethical Behaviour --- p.275 / Figure 1 A Contingency Model of Ethical Decision Making in a Marketing Organisation --- p.280 / Figure 2 General Theory of Marketing Ethics --- p.281 / Figure 3 A Behavioural Model of Ethical/Unethical Decision Making --- p.282 / Figure 4 A Model of Ethical Decision Behaviour --- p.283 / Figure 5 Three Types of Causal Relations --- p.284 / Figure 6 Cognitive-Contingency Model for the Study of Ethics in Accounting --- p.285 / Appendix IV The Six Equilibrium Stages of Ethical Cognition --- p.286 / Appendix V Auditors' Decision Making Questionnaire --- p.287 / Appendix VI Debriefing Questionnaire --- p.306 / Appendix VII Social Opinion Survey (Chinese Version) --- p.307 / Appendix VIII Nature of Audit Conflict Cases as Reported by Subjects --- p.312 / Appendix IX A Summary of Subjects' Perceptions of the Purpose of the Experiment --- p.313 / Appendix X Use of Partial Derivatives for Data Analysis --- p.314

Chung Chi-man. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2003. / Includes bibliographical references (leaves 91-94). / Abstracts in English and Chinese. / Abstract --- p.ii / 摘要 --- p.iii / Acknowledgement --- p.iv / Table of Contents --- p.v / Chapter Chapter 1 --- Introduction / Chapter 1.1 --- Agency Theory --- p.1 / Chapter 1.2 --- Separation of Large and Small Shareholders --- p.2 / Chapter 1.3 --- The Role of Auditing in Corporate Governance --- p.5 / Chapter Chapter 2 --- The Framework of Corporate Governance and External Auditing in Hong Kong / Chapter 2.1 --- Corporate Governance in Hong Kong --- p.9 / Chapter 2.2 --- External Auditing in Hong Kong --- p.12 / Chapter Chapter 3 --- Construction of the Data / Chapter 3.1 --- Assembly of the Primary Data --- p.14 / Chapter 3.2 --- Traces of the Identities of the Ultimate Owners --- p.17 / Chapter 3.3 --- Construction of the Industry-Adjusted Audit Rate Data and Some Descriptive Statistics --- p.19 / Chapter Chapter 4 --- Ownership and Control Patterns / Chapter 4.1 --- An Improved Research Methodology --- p.24 / Chapter 4.2 --- Discussions of Ownership and Control Patterns --- p.26 / Chapter 4.3 --- Ownership and Control by Owner Types --- p.30 / Chapter Chapter 5 --- Examples of Typical Ownership Patterns / Chapter 5.1 --- The Li Ka-Shing Business Group --- p.35 / Chapter 5.2 --- The Swire Group --- p.40 / Chapter 5.3 --- The Kuok Khoon-Ean Business Group --- p.41 / Chapter Chapter 6 --- Regression Analyses / Chapter 6.1 --- The Variables --- p.43 / Chapter 6.2 --- Regression Results and Discussions --- p.46 / Chapter 6.3 --- A Restricted Model --- p.52 / Chapter Chapter 7 --- Some Concluding Remarks --- p.55 / Tables / Table 1 Description Statistics of the Unadjusted Auditing Rate Data --- p.57 / Table 2 Separation of Ownership and Control Rights --- p.58 / "Table 3 Control of Publicly Traded Companies, by Owner Types" --- p.59 / Table 4 Description of Regression Variables --- p.60 / Table 5 Regression Results on the Relationship between Industry- Adjusted Auditing Rates and the Largest Shareholders' Ownership and Control (Full Sample) --- p.63 / Table 6 Regression Results on the Relationship between Industry- Adjusted Auditing fee and the Largest Shareholders' Ownership and Control (Family-controlled or Corporate-Entity-controlled Firms Only) --- p.66 / Figures / Figure 1 The Structure of Hang Seng Composite Index --- p.68 / Figure 2 The Relationship between Different Types of Large Shareholders --- p.69 / "Figure 3a The Li, Ka-Shing Group" --- p.70 / Figure 3b Details of the Calculations of the Concentrated Ownership and Control Stakes --- p.71 / Figure 4 The Connections of the Chinese Government and a Diverse Corporation (Swire Group) --- p.72 / "Figure 5 The Kuok, Khoon-Ean Group (An Example of Flat Structure)" --- p.73 / Appendices / Figure A1 HSBC Holdings PLC --- p.74 / Figure A2 The Bank of East Asia --- p.75 / Figure A3 JCG Holdings Limited --- p.76 / Figure A4 Moulin International Holdings limited --- p.77 / Figure A5 Yue Yuen Industrial (Holdings) Limited --- p.78 / Figure A6 Orient Overseas (International) Limited --- p.79 / Figure A7 Sun Man Tai Holdings Company Limited --- p.80 / "Figure A8 The Lee, Shan-Kee Group" --- p.81 / Figure A9 China National Aviation Company Limited --- p.82 / Figure A10 ICBC (Asia) Limited --- p.83 / Figure A11 MTR Corporation --- p.84 / "Figure A12 The Liu, Lit-Man Group" --- p.85 / Table A1 Summary Description of the Data --- p.86 / Bibliography --- p.91

Automated and robotic accounting has expanded and covers more areas than ever before. But automation has resulted in risks within other industries. The purpose of this research has therefore been to investigate the risks that have arisen, as a result of automation and robotization of the accounting. Also to investigate whether the audit risk and audit process has been affected and if the audit process has become more automated. The research questions were answered through a qualitative method, in which nine interviews with authorized auditors were conducted. The result has then been analyzed, mainly in relation to the audit risk model, ARM. The conclusion is that the risks arising from automated systems are a lack of knowledge of the systems, interaction between the systems that lead to the information not being complete and more easily accessible information, that cyber hackers can penetrate. The audit process focuses more on internal control, data analysis and manual transactions that are more risky. This leads to a lower audit risk, where the auditors now can be more sure about that the companies annual statements do not contain significant errors. The inherent risk, control risk and detection risk are lower due to the automation and robotization of the accounting systems. The audit process has not become more automated, since there are technological barriers where the organizations ERP systems are not homogenous, and where the cost is just too high for the audit firms to adapt the automatic audit to the different customers. The auditing standard is not adapted for data analysis and a more automatic and continuous audit, which affects the development of an automatic audit process / Automatiserad och robotiserad redovisning har utvecklats och omfattar flera områden än någonsin. Men automatiseringen har inneburit risker inom andra branscher. Syftet med denna forskning har därför varit att undersöka vilka risker som uppstått till följd av automatisering och robotisering av redovisningen och huruvida revisionsrisken påverkats samt hur revisionsprocessen påverkats och om den har den blivit mer automatiserad. Forskningsfrågorna har besvarats genom en kvalitativ metod, där nio intervjuer med auktoriserade revisorer genomförts. Resultatet har sedan analyserats främst i förhållande till revisionsriskmodellen, ARM. Slutsatserna är att riskerna som uppstått till följd av automatiserade system är bristande kunskap om systemen, interaktion mellan systemen som leder till att informationen inte varit fullständighet samt mer lättillgänglig information som cyberhackare kommer åt. Revisionsprocessen fokuserar mer på intern kontroll, dataanalyser och manuella transaktioner som är mer riskfyllda. Detta leder till en lägre revisionsrisk där automatiseringen lett till att revisorn med större säkerhet kan uttala sig om att företagens påståenden inte innehåller väsentliga felaktigheter. Inneboende risken, kontrollrisk och upptäcktsrisken är lägre. Revisionsprocessen har inte blivit mer automatiserad då det finns teknologiska hinder där det är för hög kostnad för revisionsbyråerna att anpassa en automatisk revision efter de olika kunderna. Revisionsstandarden är inte anpassad för dataanalys och en mer automatisk revision, vilket påverkar utvecklingen av en automatisk revisionsprocess.

Essa pesquisa teve como objetivo analisar a aplicabilidade de uma metodologia de investigação das disfunções existentes no conjunto de dados eleitorais de uma eleição para cargo majoritário no Brasil. O desenvolvimento e a rápida expansão da teoria descoberta por Newcomb-Benford, conhecida como Lei de Benford, bastante difundida por Mark J. Nigrini, Ph.D. no meio contábil, com a utilização de testes estatísticos, despertou o interesse por esta pesquisa. Vislumbrou-se a possibilidade de reduzir o risco de fraude eleitoral através da utilização da análise digital. Entretanto, é necessário adotar procedimentos mais acurados para que possíveis erros de aplicação do método analisado não acabem inviabilizando os efeitos benéficos trazidos pelo mesmo. A probabilidade de ocorrência do erro tipo I alarme falso pode levar ao aumento de custo na análise dos dados. Um dos maiores problemas encontrados em auditorias, contábeis ou não, diz respeito à falha na obtenção de evidências. No Brasil, a partir da utilização de sistema de processamento eletrônico de votação, houve um aumento da preocupação com a fraude, visto que não existe ainda um procedimento que permita verificar, por trilha de auditoria, a confiabilidade dos dados eleitorais. Para atingir o objetivo da pesquisa, foi realizada a aplicação do método estudado em um conjunto de dados relativos à eleição para cargo majoritário Presidente da República do Brasil - no ano de 2010, e a posterior análise dos resultados obtidos. Então, a partir dos resultados obtidos, pode-se sugerir a aplicabilidade da Lei de Benford, em especial o teste do 2 dígito, para a detecção de manipulação ou fraude no conjunto de dados eleitorais.

The thesis "Role auditu ve finanční krizi" examines the role of auditors in the financial crisis 2007 - 2009. In the first part, I provide a general overview on the financial crisis describing its causes, development and consequences. In next chapters, I focus on the role of auditors in financial markets. I analyse selected court cases with all BIG 4 companies. Moreover, I describe Green Paper of the European Commission and other efforts to increase quality and credibility of auditing. The last part is devoted to the changes in fair value accounting regulation.

Tem-se como objetivo geral descrever e analisar as etapas percorridas para implantação do processo de avaliação da qualidade da assistência de enfermagem desenvolvido em um hospital universitário público. E como objetivos específicos, descrever a implementação do Programa de Qualidade Total e analisar os resultados das entrevistas, da observação do ambiente e da auditoria nas anotações de enfermagem realizadas em 2002, com pacientes internados em uma unidade médico-cirúrgica masculina do referido hospital. Trata-se de um estudo descritivo que utilizou o método quantitativo e o referencial teórico sobre qualidade total, auditoria e acreditação hospitalar. Os dados analisados provêm das três etapas do processo de avaliação da qualidade da assistência de enfermagem que consistiu na realização de entrevistas com 20% dos pacientes internados; na observação do ambiente onde o paciente estava inserido, incluindo nessa etapa a realização do exame físico, verificando in loco se os cuidados checados na prescrição de enfermagem foram realizados; e na auditoria das anotações de enfermagem efetuada nos prontuários dos mesmos pacientes entrevistados. Todos os critérios utilizados para coletar e analisar as informações foram discutidos e elaborados com os enfermeiros. Conclui-se que a equipe de enfermagem dessa instituição implementou vários processos de trabalho, utilizando-se das ferramentas preconizadas nos princípios da Qualidade Total. As políticas de contenção de gastos implementas pelo governo estadual impediram a reposição de pessoal e retiraram alguns benefícios que o trabalhador de enfermagem já havia conquistado, provocando revoltas e, trazendo conseqüências na organização e na manutenção dos processos de trabalho. A análise nos relatórios da unidade médico-cirúrgica masculina, demonstrou que a equipe atingiu, na opinião do paciente, o índice de prestar uma assistência de enfermagem segura nos itens referentes à Higiene e Conforto Físico, Atividades Físicas, Sono e Repouso. Para os itens referentes à Segurança Física e Nutrição e Hidratação alcançou o nível de assistência adequada, mas para os itens de Eliminações e Necessidades Emocionais alcançou o índice de assistência limítrofe. Para os itens de Necessidades Espirituais e Sociais os indicadores foram para uma assistência sofrível, demonstrando a pequena atenção que a equipe presta a esses aspectos. A análise referente à observação do ambiente também demonstrou que a equipe alcançou níveis de assistência adequada nos itens de Eliminações e Utilização de Equipamentos. Para os itens Atividade Física, Segurança Física a classificação da assistência foi segura, enquanto que para os itens de Higiene e Conforto Físico a classificação da assistência permaneceu sempre limítrofe. Mas o índice mais crítico foi em relação ao item Oxigênio e Ventilação que sempre permaneceu em assistência sofrível. Quanto aos resultados das auditorias realizadas nas anotações de enfermagem observou-se que, embora a equipe apresentasse melhora no preenchimento dos impressos, nunca atingiu o padrão estabelecido. O modelo de controle de qualidade utilizado nesse estudo mostrou ser um instrumento valioso para identificar a qualidade da prática assistencial executada pela equipe. / The main goal of this study is to describe and analyze the stages that take place through the implementation of the evaluation process in nursing care assistance developed in a public university hospital. As specific goals, it describes the implementation of the Total Quality Program and analyses results of interviews, environment observations and auditing nurses’ notes made in 2002 concerning patients admitted at the male medical-surgical unit of a public university hospital. It is a descriptive study in which a qualitative method was used as well as the theoretical reference on the total quality, auditing and hospital accrediting. The analyzed data were obtained from the three stages of the evaluation process of nursing assistance which consisted of interviews with 20% of the hospital patients; observation of the environment where the patient was inserted, and within this stage also the performance of the physical exams by checking in loco whether the prescribed nursing care was carried out; and auditing the nurses’ notes made in the medical reports of the interviewed patients. The criteria used to collect and analyze the information were discussed and elaborated together with the nurses. The conclusion was that the nursing team of that institution has implemented several working processes using the tools recommended by the Total Quality principles. State Government spending restraints impeded personnel replacement and took off from the nursing workers some benefits already achieved, what caused revolt and difficulties to the maintenance of the working process within the organization. The analysis of the reports of the male medical-surgical unit has proved that, in the patients’ opinion, the nursing team has reached the levels of a safe nursing care as far as Hygiene, Physical Comfort, Physical Activities, Sleep and Rest items were concerned. The team reached the level of adequate care for Physical Safety, Nutrition and Hydration items, although for the items Elimination and Emotional Needs the team reached the minimum care level. Items such as Spiritual and Social Needs reached the level of sufferable care, revealing low attention of the team to these aspects. The analysis of the environment observation also indicated that the team has reached the level of an adequate care for items such as Elimination and Equipment Utilization. Physical Activities and Physical Safety Care were classified as safe. Hygiene and Physical Comfort items maintained the classification of minimum care. The most critical index was the item related to Oxygen and Ventilation which remained as sufferable. As far as the results of auditing of the nurses’ observations are concerned it was observed that although the team’s performance improved in filling the forms it has never reached the established pattern. The quality control model used in this study proved to be a valuable instrument to identify the quality of the services of the nursing team.

Dois modelos de educação profissional continuada aplicados no Brasil são apresentados: o modelo do Conselho Federal de Contabilidade (CFC), focado no nível de capacitação e qualificação técnica que o mercado de trabalho exige, e o modelo das grandes firmas de auditoria, conhecidas como Big Four, focado no desenvolvimento da carreira do auditor independente. Destes dois modelos emerge o problema de pesquisa: Em quais aspectos, o programa de educação profissional continuada focado na capacitação e qualificação técnica se diferencia dos programas focados no desenvolvimento de carreira das Big Four e quais destas diferenças poderiam gerar contribuições para a melhoria do Programa de Educação Profissional Continuada (PEPC) atualmente em vigor? Esta pesquisa justifica-se pela necessidade de se repensar a educação continuada com foco no presente e no futuro, além de fomentar a pesquisa sobre esta temática com aprofundamento do conceito de lifelong learning, e na perspectiva do Sistema das profissões de Abbott (1988). As coletas de dados foram efetuadas de informações públicas, nos sites das respectivas instituições. As entrevistas semi-estruturadas foram conduzidas com base em roteiro pré-estabelecido, dividido em três áreas: o mercado de auditoria no Brasil, presente e futuro; o programa de educação continuada do CFC; e o programa de desenvolvimento de carreira das Big Four. Na revisão de literatura sobre educação continuada, foram identificados 963 artigos publicados, com nível de interesse constante desde 2012. Dos principais periódicos internacionais de educação em contabilidade , apenas seis artigos dos 846 artigos e 104 estudos de caso sobre educação continuada foram identificados, demonstrando a necessidade de fomentar pesquisa nesta área. As mudanças tecnológicas mudarão completamente a forma de fazer auditoria nos próximos anos e eficiência é questão de sobrevivência. Em decorrência, as necessidades educacionais, tanto na formação inicial, quanto no desenvolvimento profissional continuado, precisam envolver: o uso eficiente das novas ferramentas e tecnologias; o lifelong learning como mindset; ceticismo profissional, pensamento crítico; independência e ética profissional. Referente ao PEPC, discussões sobre a abordagem output-based em contraposição à input-based adotada atualmente, são recomendadas, em consonância com discussões do IFAC, e potenciais benefícios desta abordagem no desenvolvimento de um mindset de lifelong learning e redução de custos em relação à abordagem input-based. Quanto ao programa de desenvolvimento profissional nas Big Four, discussões sobre lifelong learning, nos treinamentos de assistentes e sêniores, são recomendadas para uma mudança de mindset da nova geração de profissionais. / Two models of continuing professional education applied in Brazil are presented: the model implemented by the Brazilian Federal Council of Accounting (CFC), focused on maintaining professional competence as demanded by the market; and the model adopted by large auditing firms, known as Big Four, focused on the development of the independent auditor\'s career. From these two models emerges the research problem: In what aspects, the continuing professional education program focused on the professional competence differs from the programs focused on the career development as adopted by the Big Four and which of these differences could generate contributions to the improvement of the Continuing Professional Education Program (PEPC) currently in force? This research is justified by the need of rethinking continuing education focused in present and future, as well as fostering research on this subject from a lifelong learning concept and the perspective of Abbott\'s System of Professions (1988). The data collections were gathered from public information, from the websites of the respective institutions. The semi-structured interviews were conducted based on a pre-established script, divided into three areas: the audit market in Brazil, present and future; the CFC continuing education program; and the Big Four career development program. From the literature review on continuing education, 963 published articles were identified, and a stable level of interest since 2012. With respect to the main international accounting education journals, only six articles from the 846 articles and 104 case studies on continuing education were identified, demonstrating the need to promote research in this area. The technological changes will completely modify the way audit is performed in the next few years and efficiency is a matter of survival. As a result, educational needs for initial continuing professional development, must involve: efficient use of new tools and technologies; lifelong learning as mindset; professional skepticism and critical thinking; independence and professional ethics. Regarding the PEPC, discussions on the output-based approach as opposed to the currently adopted input-based approach are recommended, consistently with IFAC discussions, and potential benefits from this approach in developing a lifelong learning mindset and cost reduction in relation to the input-based approach. In relation to the professional development program at the Big Four firms, discussions on lifelong learning among assistants and seniors on trainings programs are recommended for changes in the mindset of the new generation of professionals..

Este trabalho enfoca a questão da segurança viária na cidade de Belém. Para a realização do trabalho, foi feito um diagnóstico sobre a gestão da segurança viária na cidade e um estudo dos acidentes de trânsito em dez pontos considerados pelas autoridades como os mais problemáticos, que incluiu a análise das causas dos acidentes através de auditorias de campo. Também são apresentadas algumas propostas para melhoria da gestão da segurança viária na cidade, bem como propostas específicas para redução dos acidentes nos locais estudados. As propostas genéricas para a melhoria da segurança viária em Belém são: campanhas educativas mais eficientes; melhoria da gestão da segurança do trânsito; aumento do número de fiscais de trânsito e melhoria do esquema de fiscalização; montagem de uma equipe permanente de técnicos com objetivo de identificar os pontos críticos, realizar auditorias de campo para identificar as causas dos acidentes e propor e implantar soluções para redução dos mesmos; etc. / This research focuses on the traffic safety problem in Belém city. For the accomplishment of the work, it was made a diagnosis remains to the traffic safety\'s management in the city and a study of the traffic accidents in ten points considered by the authorities as the most problematic, that it included the analysis of the accidents causes through field auditing. Also some proposals for improvement of the traffic safety\'s management in the city, as well as specific proposals for accidents reduction in the studied places. The generic proposals for the traffic safety\'s improvement in Belém are: more efficient educational campaigns; improvement of the traffic safety\'s management; increase of the number of traffic district attorney and improvement of the inspection plan; assembly of a permanent technicians team with goal of identifying the critical points, to accomplish field auditing in order to identify the accidents causes and, to propose and to establish solutions for reduction of the same ones; etc.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T23:23:59Z No. of bitstreams: 2 Cinthia Ponara Russo Pasquale.pdf: 602742 bytes, checksum: 65034e0d5cf9b950cbf4f892177d24f0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T23:23:59Z (GMT). No. of bitstreams: 2 Cinthia Ponara Russo Pasquale.pdf: 602742 bytes, checksum: 65034e0d5cf9b950cbf4f892177d24f0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-31 / Through the change of normative scenary for revenue recognition by the IFRS 15 adoption, that occurs from January 1st, 2018, it is necessary to adjust internal controls environmnent around revenue recognition in order to make the internal controls environment adherent to IFRS 15. The objective of this research is to identify the internal control activities that may be necessary for the IFRS 15 adoption in consulting outsorced services companies. To reach the main objective, two secondary objectives was traced: (1) the crictical review ex ante the IFRS 15 impact over the internal control environment in oder to offer insights for the organizations that intend to addopt IFRS 15; and (2) build na Internal Control Matrix for consulting outsorced companies when IFRS 15 is addopted. The objectives were reached through literature review of classic authors as well as scientific research for objective 1 and focus group for objective 2. The conclusion is that the differences between IFRS 15 and actual practices for revenue recognition are pretty close and there is the need for few controls to be implemented for the IFRS 15 adoption, however these controls although are not complex and difficult to be implemented, are high risk and essencial for the accurate revenue recognition.Besides attending all proposed objectives, this researh brings as a ontribution the development of a theme where academic research is scarce throught a real problem on outsorced services companies, where the benefits are not only a internal control matrix, but the real concern on implementing internal controls around a relevant standard as revenue recognition, that can cause relevant impacts on companies P&L. / Com a mudan??a do cen??rio normativo para o reconhecimento de receita em fun????o da norma IFRS 15 que entra em vigor a partir do dia primeiro de janeiro de 2018 h?? a necessidade de que os controles internos ao redor do reconhecimento de receita sejam ajustados para que o ambiente de controles seja aderente a nova norma. O objetivo deste trabalho ?? identificar os ajustes ??s atividades de controles internos que podem ser necess??rios quando da ado????o da norma IFRS 15 em empresas de presta????o de servi??os. Para o atingimento deste objetivo foram tra??ados dois objetivos espec??ficos, que s??o (1) a realiza????o de revis??o cr??tica ex ante os impactos do IFRS 15 nos sistemas de controles de forma a oferecer insights para as organiza????es adotantes desta norma; e (2) desenvolver uma Internal Control Matrix para a utiliza????o em empresas de presta????o de servi??os de consultoria quando da ado????o da norma IFRS 15. Os objetivos foram atingidos atrav??s de revis??o bibliogr??fica cr??tica a respeito de autores cl??ssicos e pesquisas cient??ficas para o objetivo espec??fico 1 bem como com a realiza????o de focus group para atender o objetivo 2. Conclui-se que as diferen??as entre o IFRS 15 e as normas de reconhecimento de receita atualmente aplicadas s??o bastante pr??ximas e que s??o poucos os controles necess??rios para a ado????o da norma IFRS 15 em empresas prestadoras de servi??os de consultoria e que estes, embora n??o apresentem atividades de controle complexas, s??o de alto risco e essenciais para que o reconhecimento da receita ocorra de forma adequada. Al??m de atender aos objetivos propostos, este trabalho traz como contribui????o a explora????o de um tema onde a pesquisa acad??mica ?? escassa atrav??s de um problema real de empresas de presta????o de servi??os, onde o benef??cio n??o ?? apenas a Internal Control Matrix, mas a preocupa????o real da implementa????o de controles internos ao redor de uma norma relevante como o reconhecimento de receita, que pode causar impactos nos resultados das empresas.

This thesis explores the professional discretion in relation to national inspections by focussing on the Swedish national school inspection (SNSI) and how the inspections made can affect the professional discretion. During the last decades the Swedish welfare sector has gone through a remarkable shift towards using new public management (NPM) reforms, implementing market solutions with the aim to increase cost efficiency and quality. These reforms have caused a huge impact on the education system in Sweden, such as the privatisation of schools and shifting responsibility from the state to the local municipalities. The development of the NPM has also increased the auditing in order to assure that welfare service produces high quality services, where national inspection has been an increasingly popular method of auditing. Extensive research studying the relationship between auditing and de-professionalization is available and many argue that auditing decrease the professional discretion. Despite the research, there is an empirical gap to how national inspection affects professional discretion. This is surprising as national inspections at least theoretically should be able to both undermine and support professional discretion. The controlling inspection type can from this view be argued to undermine professional influence by using top-down steering not considering professional knowledge and experience. The supporting inspection type uses more bottom-up strategies in dialogue with the professions and can theoretically thus be seen as more supporting of professionalism. The aim of this thesis is to initiate the bridging of this gap by analysing the SNSI different inspection types in relation to professional discretion. The results of the study suggest that the SNSI uses two controlling type of inspections as well as one new supporting type of inspection. The supporting inspection type is found to undermine professional discretion, while the two different controlling inspections both support and undermine the professional discretion depending on how the inspection is conducted. This gives evidence to how a supporting inspection type actually can undermine professional discretion more than the controlling inspection types.