Includes bibliographical references.

published_or_final_version / Business / Master / Master of Philosophy

Thesis (MTech (Business Information Systems))--Cape Peninsula University of Technology, 2018. / Enterprise resource planning (ERP) systems integrate business processes (BPs) into one database, facilitate data sharing, and provide real time information to authorised users, leading to an increase in efficiency and effectiveness. However, the implementation of an ERP system is not always a success as some systems turn out to be misaligned with the organisation’s objectives. This misalignment can lead to inadequate controls within the system. ERP systems are designed to improve transactions within the BPs and provide a competitive advantage to organisations. However, this benefit can become a weakness if project implementation fails due to controls in the system not being aligned with the objectives. The aim of the study is to explore how audit functions can contribute to the implementation of ERP projects, and the objective is to propose a guideline that can improve the implementation processes of ERP projects. To address the aim and meet the objective of this study, two main questions are asked: 1) What are the factors to be considered when introducing audit functionality in the implementation of an ERP system? 2) How can audit functions assist organisations in ERP project implementation? A subjectivist philosophical stance is followed and the epistemology lies within the interpretivist paradigm. An inductive research approach is followed and a case study is used as research strategy to conduct the research. The unit of analysis is the Operation Finance and Information Technology departments within the selected organisation, while selected employees (14) within the organisation form the unit of observation. A non-random, purposively selected sampling technique was used. Data were collected by means of semi-structured questionnaires through interviews. Data were analysed by summarising, categorising, and applying thematic analysis. The data analysis shows that audit functions (Operation Finance department, internal and external auditors) bring objectivity and assurance to the project in terms of financial reports, checks and balances, processes, structure, and internal controls. Getting people to cooperate however is a challenge for audit functionalities, and internal and external auditors can be a challenge during project implementation because their practical skills and computer-based knowledge to deal with huge volumes of data is extremely limited. It is highly recommended that the guideline presented in this research is followed, that engagement of audit functions with business processes is introduced and adopted by other role players involved in the project implementation process, and that audit functions should not be seen as a ‘must have’ but rather as support to improve the process. Ethical requirements as requested by CPUT are fulfilled.

M. Tech. Business Administration / The purpose of this study was to investigate IA and external audit (EA) roles in improving good corporate governance and which plays the significant role. The study further explores the factors considered important for IA effectiveness within the regulatory body.

In the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is required to routinely inspect the operations of these accounting firms in an effort to satisfy its mandate to bring about an improvement in the audit quality of these companies. These inspections extend to the non-US auditors of companies that are cross-listed in the US. Despite various mainly US studies on inspections, there is limited evidence that the inspections have resulted in improved audit quality. ... I examine companies whose securities are cross-listed in the US in the periods before and after inspection in order to provide evidence on the benefits of inspections. I find some evidence that inspections improve the audit quality of companies that are cross-listed in the US. This suggests the audit quality of companies from countries that do not permit inspections may be positively affected should inspections be permitted. / by Errol G.G. Stewart. / Thesis (Ph.D.)--Florida Atlantic University, 2012. / Includes bibliography. / Mode of access: World Wide Web. / System requirements: Adobe Reader.

I empirically investigate the managements’ decision to voluntarily disclose strategic information. While carrying a benefit of reduced information asymmetry, strategic information disclosure carries a cost of investors disagreeing with managements’ strategy and thus refusing to provide funding to the firm. Using a hand- collected sample of information releases, I identify firm characteristics that affect the likelihood of strategic information disclosure. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015 / FAU Electronic Theses and Dissertations Collection

by Chui Kit Yee, Gloria, Mak Oi Yi. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 76-78). / ABSTRACT --- p.ii / ACKNOWLEDGEMENT --- p.iv / TABLE OF CONTENTS --- p.v / Chapter I. --- INTRODUCTION --- p.1 / Background --- p.1 / Scope of the study --- p.3 / Objectives of the study --- p.3 / Justification of the study --- p.4 / Chapter II. --- CPA FIRMS' EXISTING MARKETING PRACTICES --- p.5 / Service marketing vs. product marketing --- p.5 / Service characteristics vs. product characteristics --- p.5 / Characteristics of professional services --- p.5 / Consumer evaluation of CPA firms' services --- p.3 / Relationship marketing --- p.9 / The Importance of Relationship Marketing to Service Industry --- p.9 / Definition of relationship marketing --- p.10 / Strategies used by CPA firms --- p.11 / Promotional activities of CPA firms --- p.12 / Different practices between CPA firms in Hong Kong and other English-speaking countries --- p.12 / Promotional tools used for existing and potential clients --- p.14 / Chapter III. --- METHODOLOGY --- p.15 / Secondary Data Collection --- p.15 / Primary Data Collection --- p.15 / Exploratory research with CPA firms in Hong Kong --- p.15 / Preliminary Field Research --- p.16 / Descriptive Research --- p.17 / Questionnaire Design --- p.17 / Chapter IV. --- DATA ANALYSIS AND INTERPRETATION --- p.19 / Data Analysis --- p.19 / General Characteristics --- p.19 / Characteristics of External Auditors --- p.20 / Consumer Decision Making --- p.20 / Deloitte louche Tohmatsu --- p.21 / Interpretation of Results --- p.22 / General Characteristics --- p.22 / Characteristics of External Auditors --- p.23 / Consumer Decision Making --- p.24 / Chapter V. --- MARKETING IMPLICATIONS FOR ALL CPA FIRMS IN GENERAL --- p.27 / Marketing Strategies for CPA firms in influencing the selection process of potential clients --- p.27 / Product --- p.29 / Price --- p.30 / Place/Presentation --- p.31 / Promotion --- p.32 / People --- p.33 / Processes --- p.33 / Strategies to sustain clients' satisfaction level --- p.34 / Customer focus --- p.36 / Process improvement --- p.38 / Total involvement --- p.38 / Chapter VI. --- MARKETING IMPLICATIONS FOR DELOITTE TOUCHE TOHMATSU --- p.40 / Data Collected from Market Survey --- p.40 / Marketing in Deloitte Touche Tohmatsu --- p.41 / Competition Analysis --- p.42 / Recommendations to Deloitte Touche Tohmatsu --- p.44 / Marketing Orientation --- p.44 / Situation Analysis --- p.46 / Competition Analysis --- p.47 / Business Environment Analysis --- p.47 / Product Analysis --- p.48 / Marketing Analysis --- p.48 / Marketing Opportunity Analysis --- p.48 / Chapter VII. --- LIMITATIONS --- p.49 / Secondary Study --- p.49 / Sampling Method --- p.50 / Questionnaire Design --- p.51 / Chapter VIII. --- CONCLUSION --- p.52 / APPENDICES / IN-DEPTH INTERVIEW QUESTIONS --- p.53 / PRELIMINARY QUESTIONNAIRE --- p.55 / QUESTIONNAIRE --- p.57 / RESULTS OF DATA ANALYSIS - OVERALL SAMPLE --- p.60 / RESULTS OF DATA ANALYSIS - BIG SIX GROUP --- p.62 / RESULTS OF DATA ANALYSIS- NON-BIG SIX GROUP --- p.64 / RESULTS OF DATA ANALYSIS -DELOITTE GROUP --- p.66 / RESULTS FROM ANALYSIS OF VARIANCE AND CROSS-TABULATION… --- p.68 / DELOITTE'S COMMUNICATION CIRCLE --- p.74 / DELOITTE'S 10 CLIENT SERVICES STANDARD --- p.75 / BIBLIOGRAPHY --- p.76

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

Thesis (MTech (Business Information Systems))--Cape Peninsula University of Technology, 2018. / The thesis aimed at exploring the role Enterprise Resource Planning (ERP) Systems play in an organization’s continuous auditing practices. Continuous auditing encourages innovation and improves the practice of traditional auditing through the use of automation and computerisation. Auditing specialists and researchers have begun to adopt a technology driven process as an approach to back up real time assurance. The rationale of the study is drawn from previous research where the findings argue that organizations employ the use of ERP systems because it enables seamless access to information and automation, which makes monitoring of controls easier. The study used Structuration Theory (ST) as the underpinning theory and drew on the concept of duality of technology (i.e., Enactment of Technology-in-Practice) as a lens to comprehend and deduced the social phenomenon of continuous auditing using ERP system. This research study investigated this social phenomenon and how it had influenced performance auditing of an organization. The study applied interpretivism as a research paradigm and as such adopted a qualitative approach where semi-structured interviews were used to tease out the research objectives and questions. The outcome of the research validated a conceptual framework which has led to a proposed general framework for practicing continuous auditing using ERP system. All interviews data collected and accurately captured with informed consent were subject to the approval of the selected organization. This was not to violate the organization’s privacy and confidentiality policies. It did not reveal any information that could potentially adversely affect the reputation of the organization or reveal private information to its competitors.

The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change independent accounting firms?" The second research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change to a larger accounting firm rather than change to an accounting firm of equal or smaller size?" Statistical models were developed for the two research questions using criteria involved in the auditor change decisions as reported in previous research studies. Eight criterion, including the existence of an audit committee, were defined specifically and incorporated into a survey instrument. The survey instrument was circulated to the accounting firms in the Dallas-Fort Worth area. The accounting firms were asked to report certain information regarding their current and previous auditing clients. Data received from the firms were analyzed using multiple regression techniques .