Global ETD Search

1	The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments / Brazel, Joseph F. Agoglia, Chris. January 2004 (has links) Thesis (Ph. D.)--Drexel University, 2004. / Includes abstract and vita. Includes bibliographical references (leaves 116-127). Accounting. Auditing.
2	Assessing actual audit quality / Dang, Li. Brown, Kevin F. January 2004 (has links) Thesis (Ph. D.)--Drexel University, 2004. / Includes abstract and vita. Includes bibliographical references (leaves 74-83). Accounting. Auditing.
3	Closing review notes : the effect of reviewer delay and review note frame on audit workpaper preparers' effort and performance / Lambert, Tamara A. Agoglia, Chris. Tsakumis, George T. January 2009 (has links) Thesis (Ph.D.)--Drexel University, 2009. / Includes abstract and vita. Includes bibliographical references (leaves 112-121). Business. Accounting. Auditing.
4	An empirical analysis of information content in accounting loss contingencies and related uncertainty qualified audit opinions / Banks, Doyle W. January 1979 (has links) Thesis--University of Iowa. / Typescript. Also available via WWW. Bibliography: leaves 128-131.
5	Materiality in accounting and auditing in the UK Chong, Hock Gin January 1998 (has links) The Statement of Auditing Standards 220 (Materiality and the audit, 1995) requires auditors to assess both the quantitative and qualitative aspects of materiality. However, the SAS has not specified the quantitative measurement of materiality. This research assesses the need in the UK for having a specific mathematical guideline in addition to the qualitative aspect of materiality. It evaluates the outcomes of legal cases in both the UK and the US, looks at the accounting statements issued by accounting bodies in other countries on materiality, and responses to the then exposure draft of the SAS 220. Questionnaires were sent in the UK to 1000 auditors (25.6% responded) and 1000 non auditors (26.4% responded), and telephone surveys followed with non respondents and selected individuals. The case studies contained in the questionnaires are materiality impact on losses on discontinuation of a production line, changes in accounting policies, contingent liabilities, and cash defaulcation. Results showed that there are inconsistencies in legal decisions on materiality. Countries having materiality guidelines adopted 10% net profit before tax as the norm. The 10% of net profit before tax is the favourite guideline for materiality from questionnaire respondents and telephone interviewees. Consistency in the results suggest the need for having a standard mathematical measurement of materiality in the UK. 657
6	The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime Hsu, G. C. Unknown Date (has links) No description available. 350101 Financial Accounting
7	Two essays on empirical accounting / Shen, Rui. January 2009 (has links) Includes bibliographical references.
8	The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime Hsu, G. C. Unknown Date (has links) No description available. 350101 Financial Accounting
9	The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime Hsu, G. C. Unknown Date (has links) No description available. 350101 Financial Accounting
10	The impact of expert systems on auditing firms : an investigation using the Delphi technique and a case study approach / Baldwin-Morgan, Amelia Annette, January 1991 (has links) Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1991. / Vita. Abstract. Includes bibliographical references (leaves 190-201). Also available via the Internet

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