• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 555
  • 522
  • 478
  • 250
  • 76
  • 73
  • 68
  • 43
  • 33
  • 23
  • 22
  • 14
  • 13
  • 11
  • 7
  • Tagged with
  • 2310
  • 511
  • 409
  • 384
  • 328
  • 322
  • 296
  • 291
  • 250
  • 235
  • 221
  • 207
  • 194
  • 179
  • 150
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Les déterminants politico-institutionnels et socioculturels du chiffre d'affaires des cabinets d'audit et d'expertise comptable en France / The sociocultural and politico-institutional determinants of audit firms' sales in France

Saidi, Sana 28 June 2011 (has links)
La thèse propose d’étudier les actions socioculturelles (SC) et politico-institutionnelles (PI), comme déterminants du chiffre d’affaires des cabinets d’audit et d’expertise comptable et de ses composantes (honoraires d'audit et des services autres que l'audit). Pour ce faire, une démarche méthodologique en deux volets a été déployée. Le premier volet porte sur des entretiens exploratoires menés auprès des membres de cabinets. Ces derniers ont été confortés par une analyse documentaire d’un article et d’une interview abordant les pratiques menées par certains cabinets. Il en découle que les interviewés confirment l’existence des actions SC et PI en France (exemple : implication dans les organismes de normalisation, dans les mécénats culturels, participation dans les publications, etc.). Le second volet englobe trois études quantitatives successives portant sur [a] les déterminants PI puis SC du chiffre d'affaires (CA) des cabinets ainsi que ses composantes [b] l’analyse combinée des déterminants PI et SC du CA des cabinets et [c] la vérification du rôle de la taille des cabinets dans le choix de ces actions en France. Nous avons, donc, constitué notre échantillon d’étude en recourant à plusieurs sources de collecte (questionnaires, sites internet et rapports de transparence). Les données portent sur l’exercice clos 2008-2009. Nous montrons que l’implication des cabinets dans toutes les actions PI puis SC (en tant qu’élus dans les syndicats IFEC et ECF, en tant que formateurs à l’Ordre, en tant qu’actifs dans les instances professionnelles et de normalisation, participation dans les établissements d’enseignement supérieur, dans les fondations et dans la publication) affectent positivement sur le CA et ses composantes à l’exception de cinq actions portant sur l’implication des membres de cabinets au sein des instances syndicales, en tant qu’actifs dans les commissions, et au sein des instances professionnelles, en tant qu’élus et en tant que formateurs seulement à la Compagnie. Nous montrons aussi que les actions PI et SC, examinées conjointement, affectent positivement le CA et les honoraires de non-audit (participation en tant qu’élus dans les syndicats et membres actifs à l’ECF et dans les instances de normalisation et professionnelles, l’implication en tant que formateurs à l’Ordre, dans publications à vocation SC, dans les établissements d’enseignement supérieur et dans les fondations) Seules quatre pratiques ne contribuent pas à cet effet (participation au sein des CNCC/CRCC, en tant qu’élus et formateurs, et dans l’IFEC, en tant que membres actifs, et dans la publication des articles à vocation PI). En outre, plus les cabinets mènent les actions PI et SC, à la fois, plus élevés sont leurs honoraires d’audit. Toutefois, l’implication des membres de cabinets dans les CNCC/CRCC en tant qu’élus et/ou formateurs ne présente pas des résultats significatifs. Enfin, nous montrons que le choix de certaines actions PI par les cabinets (avoir un membre actif au sein de l’ECF, H3C, CRCC, OEC et CNC et élu au sein de l’IFEC, CNCC/CRCC et CSOEC/CROEC) est affecté par leur taille. De plus, le choix des actions SC est affecté par la taille des cabinets mesurée par le CA, les honoraires d’audit et de non-audit. / The thesis examines the sociocultural (SC) and politico-institutional (PI) actions as determinants of audit firms’ sales, audit fees and non-audit fees. My methodological approach divided into two parts. The first part focuses on exploratory interviews conducted with audit firms (AF). Then, I conducted a documentary analysis (article and interview) of audit firms’ practices. This analysis shows that the SC and PI actions are practiced in France (standardization bodies’ implication, cultural and academic sponsorships, participation in publications, etc.). The second part includes three successive quantitative studies on [a] the determinants of SC and PI audit firms’ sales and its components [b] the combined analysis of the PI and SC determinants of audit firms’ sales and [c] the audit firms’ size role in the selection of the PI and SC actions in France. Therefore, I conducted my study sample using several sources of data for the fiscal year 2008-2009 (questionnaires, reports and websites of transparency). I have shown that the involvement of AF in SC and PI actions (elected representatives in IFEC and ECF, as trainers in OEC, as an active member in professional and standards bodies, participation in academic environment, in the foundations and in the publication) will positively affect their sales and its components. Only five practices aren’t concerned (involvement as active members in the trade union bodies, as elected representatives in professional bodies, and as trainers only in the CNCC). Also, I have shown that the PI and SC actions, considered together, affect positively audit firms sales and non-audit fees (participation as elected members in the unions, active members in the ECF, as trainer in standardization and professional bodies’ involvement in SC publications, academic environment and foundations). Only four practices don’t contribute to this effect (participation in the CNCC as elected officials and trainers, and in the IFEC, as active members, and in the PI publication). In addition, the more firms conduct their PI and SC actions, the better are their audit fees. However, the involvement of AF member in the CCNC as elected and/or trainers’ members don’t have significant results. Finally, we show that the choice of certain PI actions (being an active member in the ECF, H3C, CRCC, OEC and CNC and being elected in the IFEC, CNCC and OEC) is affected by the size. Moreover, the choice of SC actions is affected by AF size measured by the sales, the audit fees and non-audit fees.
2

Are audit programs responsive to audit risk

Luo, Le 06 1900 (has links)
Professional standards require the auditor to change the nature, extent, and timing of testing and/or use more skilled labor as the risk of misstatements increases. This study investigates whether auditors adjust audit programs (detection) and/or the thresholds to record and require correction of detected misstatements in response to increases in audit risk and client size. Prior research from several countries indicates that audit programs are too static and are not risk adjusted (Mock and Wright 1993; Quadackers et al. 1996; Mock and Wright 1999). In addition, a key concern is that economic dependence on the client may cause the audit firm to refrain from recording and requiring correction of detected misstatements for larger clients. Archival records from 10 Chinese audit firms are examined to assess audit procedures, audit labor and the audit posting thresholds used. Results of the study indicate that when audit risk or client size increases, the audit firm does not change its audit procedures or use more skilled labor, nor does it detect audit differences in different types of accounts. The audit firm detects a larger number of audit differences for larger clients. The audit firm also uses lower thresholds to record and require correction of detected misstatements in response to increases in audit risk and client size. / Accounting
3

A Research of the Relationships between the Audit Reports and Investment Decisions

Yeh, O-Chao 19 July 2000 (has links)
Abstract The role of information has become more important in the changing environment. To be good decision-makers, we need to gain access to more accounting information. In the chain-reaction of the Asian economic crisis, the business is facing a highly uncertain environment. Many companies face fierce challenges and even run the risk of bankruptcy. In Taiwan, a series of fraud in the stock market since 1998 has caused huge losses to investors and a great concern to the general public. If the investors make their investment decisions based on the audit reports, why still so many investors suffered huge losses? The main purpose of this thesis is, therefore, to discuss whether there are statistic significant relationships between audit reports and investment behavior. Questionnaires were used to obtain data from three groups of subjects: company executives, CPAs, and investors. The total sample size was 208. The SPSS statistic software was used to analyze the data. The statistic methods included: frequency distribution, factor analysis, Cronbach¡¦s £\ , correlation analysis, ANOVA, and Scheffe method. The major findings of this research are as follows: 1. As far as the information aspect of audit reports is concerned, the differences between CPAs and investors are statistically significant. 2. As for audit quality, both the differences between company executives and CPAs and the differences between CPAs and investors are statistically significant. 3. The investors don¡¦t pay much attention to audit reports.
4

Are audit programs responsive to audit risk

Luo, Le Unknown Date
No description available.
5

Audit committee effectiveness Australia and Saudi Arabia /

Al-Lehaidan, Ibrahim. January 2006 (has links)
Thesis (Ph. D.)--Victoria University (Melbourne, Vic.), 2006. / Includes bibliographical references.
6

Determination of the statistical reliability of the CASH quality control check sheet for patient charts submitted to the Program in Hospital Administration ... in partial fulfillment ... for the degree of Master in Hospital Administration /

Hoopes, John J. January 1967 (has links)
Thesis (M.H.A.)--University of Michigan, 1967.
7

Determination of the statistical reliability of the CASH quality control check sheet for patient charts submitted to the Program in Hospital Administration ... in partial fulfillment ... for the degree of Master in Hospital Administration /

Hoopes, John J. January 1967 (has links)
Thesis (M.H.A.)--University of Michigan, 1967.
8

Non-Audit Services - Just Unjust? : Practitioners and Regulators opinion divergence on audit quality

Olsson, Johan, Ottoson, Christian January 2013 (has links)
Background: Over the years the EU, the US and the rest of the world have experienced several devastating financial crises. As a result of the Great Recession and several accounting scandals the EU-commission added new proposals of regulations. The Commission carried out a proposal to restrict the non-audit services to audit clients with the purpose to achieve improved audit quality and a more competitive market, which was later approved by the European Parliament.   Purpose & Problem:  The purpose of this thesis was to evaluate how non-audit services to audit clients affect the audit quality and with that information evaluate the opinion divergence between the regulators and the practitioners, on providing non-audit services to audit clients and its effect on audit quality. Method: Our intentions were to compare collected evidence and earlier reports with fresh intake of raw data along with statements from several interview subjects from different positions such as the EU-commission and audit firms. By gathering information from both company personnel and state-working staff in the area of auditing, we obtained sufficient information on the thesis empirical findings we did also take part of professional bodies like IFAC and FAR.   Conclusion: Our conclusion is that both regulators and practitioners chose to define audit quality based on their own interests. We believe that this creates an opinion divergence. In order to resolve this conflict of interest, there is a need to agree on a universal definition of audit quality. To be more particular a definition that leave no room for ambiguities and misinterpretation regarding both practitioners and regulators.
9

Audit zásob, Audit of inventories / Audit of inventories

Mikulů, Petra January 2008 (has links)
This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.
10

Patients', nurses', and physicians' perceptions of quality nursing care

Oakes, Deborah Louise, 1953- January 1976 (has links)
No description available.

Page generated in 0.0355 seconds