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A review of qualified audit reports and an assessment of their impact on the lending decisions of bankers /Chew, Kia Ngee. Unknown Date (has links)
Thesis (PhD)--University of South Australia, 1997
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Earnings management, audit opinion and auditor location /Wang, Xinhan. January 2005 (has links) (PDF)
Thesis (M.Phil.)--City University of Hong Kong, 2005. / "Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)
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An investigation and comparison of the decision-making process used by industry specialist and other auditors /Moroney, Robyn. January 2003 (has links)
Thesis (Ph. D.)--University of New South Wales, 2003. / Also available online.
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The impact of regulatory scrutiny on the resolution of material accounting issuesPomeroy, Bradley. January 1900 (has links)
Thesis (Ph.D.)--University of Alberta, 2009. / Title from pdf file main screen (viewed on August 17, 2009). At head of title: University of Alberta. "Fall 2009." A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Doctor of Philosophy in accounting, School of Business. Includes bibliographical references.
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The impact of objectivity on the auditors reporting decisions : an office-level analysis /Reynolds, John Kenneth, January 1999 (has links)
Thesis (Ph. D.)--University of Missouri-Columbia, 1999. / Typescript. Vita. Includes bibliographical references (leaves 42-45). Also available on the Internet.
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The impact of objectivity on the auditors reporting decisions an office-level analysis /Reynolds, John Kenneth, January 1999 (has links)
Thesis (Ph. D.)--University of Missouri-Columbia, 1999. / Typescript. Vita. Includes bibliographical references (leaves 42-45). Also available on the Internet.
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Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoeningBronkhorst, Sybrand 11 1900 (has links)
Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid
as 'n omgewingsfaktor van finansiele verslagdoening in
staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui
tneming aan gebruikers geopenbaar word.
Die volgende fasette is bespreek:
(1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening
waarin wetsvoorskriftelikheid beklemtoon is.
(2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid
op finansiele verslagdoening.
(3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele
verslagdoening in Suid-Afrika.
Soos in die Verenigde Koninkryk, die VSA en Australie, het
wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele
state aansienlik verbeter maar daar bestaan tekortkominge
in Suid-Afrika, wat aangespreek moet word.
Om onafhanklike en volgehoue navorsing te verseker, behoort
'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking
voortdurend aan die nuutste omgewingsontwikkelinge kan
voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig
om basiese ontledingsverhoudings te openbaar vir sinvolle belegg
ingsbesluitneming. / This research was undertaken to show whether regulation as
an environmental factor of financial reporting can provide useful
information for making decisions.
The following aspects were discussed:
(1) A theoretical framework for financial reporting emphasizing
accounting regulation.
(2) A review of the historical and current influence of regulation
on financial reporting.
(3) Regulation as an environmental factor of financial reporting
in South Africa.
As in the United Kingdom, the USA and Australia, regulation
of accounting in South Africa has improved the usefulness of financial
reporting to a great extent, but there are still shortcomings
in South Africa that require attention.
To ensure independent and continuous research, it is recommended
that a task force be appointed to enable financial disclosure
to cope with the latest environmental developments. The
South African law should also force companies to disclose basic
analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)
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Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination.Wallin, David Ernest. January 1990 (has links)
A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impunity. In such a case the manager's demand for auditing depends on the ability of the manager to obtain the cooperative solution without auditing. The second environment permits the investors to bring suit against a manager suspected of issuing fraudulent disclosures. In that environment, a cooperative solution can be obtained without auditing. The results of 16 experiments designed to test the analytical assertions suggests that there is a demand for auditing, regardless of whether or not legal recourse is present. Both the availability of auditing and the availability of legal recourse induces a higher level of managerial effort. The highest level of managerial effort was seen when both auditing and legal recourse were available, despite the prediction that the presence of a legal system would make auditing useless. The investors tended to overbid and the markets with auditing reduced that tendency. Truthful disclosures were generally only seen when legal recourse was available.
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Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoeningBronkhorst, Sybrand 11 1900 (has links)
Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid
as 'n omgewingsfaktor van finansiele verslagdoening in
staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui
tneming aan gebruikers geopenbaar word.
Die volgende fasette is bespreek:
(1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening
waarin wetsvoorskriftelikheid beklemtoon is.
(2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid
op finansiele verslagdoening.
(3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele
verslagdoening in Suid-Afrika.
Soos in die Verenigde Koninkryk, die VSA en Australie, het
wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele
state aansienlik verbeter maar daar bestaan tekortkominge
in Suid-Afrika, wat aangespreek moet word.
Om onafhanklike en volgehoue navorsing te verseker, behoort
'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking
voortdurend aan die nuutste omgewingsontwikkelinge kan
voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig
om basiese ontledingsverhoudings te openbaar vir sinvolle belegg
ingsbesluitneming. / This research was undertaken to show whether regulation as
an environmental factor of financial reporting can provide useful
information for making decisions.
The following aspects were discussed:
(1) A theoretical framework for financial reporting emphasizing
accounting regulation.
(2) A review of the historical and current influence of regulation
on financial reporting.
(3) Regulation as an environmental factor of financial reporting
in South Africa.
As in the United Kingdom, the USA and Australia, regulation
of accounting in South Africa has improved the usefulness of financial
reporting to a great extent, but there are still shortcomings
in South Africa that require attention.
To ensure independent and continuous research, it is recommended
that a task force be appointed to enable financial disclosure
to cope with the latest environmental developments. The
South African law should also force companies to disclose basic
analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)
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Ouditrisiko's verbonde aan stelselontwikkeling met spesifieke verwysing na die strategiese besigheidsplan van SpoornetBasson, Jacques Harold 24 April 2014 (has links)
M.Com. (Computer Auditing) / Please refer to full text to view abstract
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