無論在企業組織中的任何工作情境下，當一個人的角色產生衝突、模糊、及過荷時，會使得個人產生工作壓力，連帶影響其工作滿足及工作績效。所謂角色衝突(role conflict)，係指預期的行為彼此間產生衝突與摩擦；角色模糊(role ambiguity)，係指員工不確定或不明白如何執行工作，不確定或不明自工作的期望是什麼，不確定或不明自工作績效及期望結果間的關係。而角色過荷(role overload)，係指員工承受過多的工作責任和活動績效。 　　內部稽核人員係組織內的幕僚人員，其職務之範圍，可涵蓋整個組織，所涉及的層面，包括人與事，廣泛而複雜。內部稽核人員在企業中同時對高階管理、受查核單位及自己的稽核專業負責，因此，內部稽核人員往往因為身兼多重角色，而且角色間又相互衝突，而承受角色壓力。本研究探討國內企業內部稽核人員不同構面的角色壓力、工作滿足，及內部稽核工作品質間之問題。在研究過程中，為了解我國內部稽核人員的角色壓力對工作滿足，工作滿足對內部稽核工作品質，以及角色壓力與工作滿足對內部稽核工作品質之關係，本研究發展了四個假說，分別為：假說一：內部稽核人員的角色壓力對工作滿足呈負相關。假說二：內部稽核人員的工作滿足對內部稽核工作品質呈正相關。假說三：內部稽核人員的色壓力對內部稽核工作品質呈負相關。假說四：內部稽核人員的角色壓力會透過工作滿足而對內部稽核工作品質產生間接效果。 　　根據實證分析，本研究之研究結論為，一、內部稽核人員的角色壓力對工作滿足呈負相關。當內部稽核人員受到越大的角色壓力，其工作滿足就越低；反之，當內部稽核人員受到越小的角色壓力，其工作滿足就越高。二、內部稽核人員的工作滿足對內部稽核工作品質呈正相關。當內部稽核人員獲得越高的工作滿足，則內部稽核工作品質就越佳；反之，當內部稽核人員無法獲得越高的工作滿足，則內部稽核工作品質就不佳。三、內部稽核人員的角色壓力對內部稽核工作品質呈負相關。當內部稽核人員的角色壓力大，則內部稽核工作品質就越不佳；反之，當內部稽核人員的角色壓力小，則內部稽核工作品質就越佳。四、內部稽核人員的角色壓力會透過工作滿足而對內部稽核工作品質產生間接效果。本研究以Baron and Keny(1986)之中介模式加以驗證，結果得知內部稽核人員的角色壓力對內部稽核工作品質並不直接產生效果，角色壓力會透過工作滿足，以工作滿足作為中介，而對內部稽核工作品質產生間接效果。 / Employees, under whatever working environment, are facing role conflict, role ambiguity as well as overload in a business organization, which inevitably will affect their job satisfaction and performance. "Role conflict" in this paper refers to the disagreement and friction resulting from an expected behavior. And role ambiguity means the employees are not clear or un-known as how to do the work, what is to expect from the work, nor what is the relationship between work performance and the expected results. Whereas "role overload" indicates that the employees take too much responsibility from the job and activity performance. 　　This study tries to examine the relationship among the role stress, the job satisfaction and the internal audit quality of the internal auditors in Taiwan. The research models established in Bron and Kenny's study are adopted. The four regression models explicitly incorporate efficient and effective measures, and reflect the interactive nature of outcome-generating activities for the internal auditors. Forty-one pair questionnaires are included in the sample. 　　The results of this study are as following: Firstly, a role stress is negatively related to job satisfaction, implying that higher role stress reduces job satisfaction; and vice versa. Secondly, there is an obvious positive relationship between auditor's job satisfaction and the internal audit quality; the more of job satisfaction, the better of the internal audit quality. Thirdly, the relationship between auditor's role stress and the internal audit quality is reverse; noting their role stress decreases the internal audit quality. Finally, the effect of auditor's role stress against the internal audit quality probably is indirectly generated through their job satisfaction.

De uppgifter som revisorn presenterar i sin revisionsberättelse bör intressenter och företag ha förtroende för. Revisorn ska vara en oberoende länk mellan intressenter och företag. Läsaren förväntar sig finna eventuella ekonomiska problem i årsredovisningen. Detta är dock inte alltid fallet. Det är viktigt att revisorerna kan göra en pålitlig bedömning över företagets möjligheter till fortsatt drift. Beslut om going concern-varning måste grunda sig på oberoende och god kunskap om företagets situation. En felaktig going concern-varning kan orsaka problem och intäktsbortfall för både företaget och revisionsbyrån. Intressenterna kan förlora förtroendet för företaget och företaget kan i sin tur byta revisor. Studien fokuserar på huruvida revisorerna kan vara sparsamma med att utge going concern-varning för att inte riskera att förlora företaget som klient och därmed förlora revisionsintäkter. Därför undersöker studien om det finns ett samband mellan förlorade revisionsarvoden och utfärdandet av en första going concern-varning bland svenska företag. Studien vill också visa ifall en going concern- varning ökar sannolikheten för konkurs den s.k. självuppfyllande profetian. Ett bidrag till tidigare forskning är att studien beaktar revisionsuppdragets längd i förhållande till going concern-varning. Från databasen Affärsdata har 432 företag selekterats ut från bokslutsåret 2009. Av dessa hade 216 erhållit en going concern- varning. Denna testgrupp har sedan jämförts med en kontrollgrupp med samma antal som varit finansiellt stressade men inte erhållit någon varning. Studien har använt SPSS som statistiskt program för att kunna göra önskade beräkningar. Studiens resultat visar at det finns ett samband mellan en första going concern-varning och revisorbyte. Studien visar också att längden på revisionsuppdraget påverkar benägenheten att ge en going concern-varning. Däremot finner undersökningen inte något belägg för den s.k. självuppfyllande profetian. / The information that the auditor provides in their audit report should be valid in the eyes of the stakeholders of the company. The auditor should be the independent link between the company and its stakeholders. When reading the audit report, one expects to find all the possible economic problems identified in it, however this is not always the case. It is crucial that the audit of a company’s going concern is reliable. Decisions regarding going concern-modified opinions should be independent and be based on valid information regarding the company’s economic situation. One faulty going concern-modified opinion can set off a whole range of issues and revenue loss for both the company and the audit firm. Consequently stakeholders can lose their trust in the company resulting in a change of audit firm. This thesis is focused on whether or not auditors might be reluctant to hand out going concern-modified opinions in fear of losing a client and the revenue associated with it. Therefore, the thesis investigates whether or not there is a relationship between lost revenue and the first instance of issuing a going concern-modified opinion for Swedish companies. This thesis is also investigating whether the issuance of a going concern-modified opinion will increase the possibility of the company going bankrupt, the so-called self-fulfilling prophecy. A contribution to the previous research regarding the going concern issue is the consideration of audit tenure. We have used 432 companies with fiscal year 2009 extracted from the database Affärsdata. Out of this selection, 216 had been issued a going concern-modified opinion. This test group is then compared to the control group with the same number of companies that were identified as financially distressed but without receiving a going concern- modified opinion. The thesis has used the statistical program SPSS to complete the calculations needed to complete the analysis. The result shows a positive relationship between the first going concern-modified opinion and the change of audit firms. The period of time the auditing requires also effects the predisposition to issue a going concern-modified opinion. However the study was unable to find any statistical evidence for the so-called self-fulfilling prophecy.

The Eastern Cape Department of Education has become like a problem child in the Republic of South Africa. It is a cause for concern to both the provincial and national government. This is a department where service delivery is problematic. Schools are not built or renovated and children are taught in dilapidated structures or sometimes under trees. Hardly a week passes without the department making the headlines in the media for the wrong reasons. It is widely accepted that the department is dysfunctional and education is in a crisis. The department has emerged as the number one culprit of engaging in corrupt activities in the province. Public officials in the department have been identified as being at the helm of these corrupt activities. In the 200/10 financial year, the Auditor General issued a disclaimer to the department and highlighted a lack of direction, accountability and a total breakdown of internal control systems and supply chain management within the department. Numerous fraud risk indicators were identified during the audit and underlined by findings that are indicative of fraud and corruption within the department. This unfortunate state of affairs is contrary to the requirements of section 195(1) of the Constitution of the Republic of South Africa which provides for the democratic values and principles governing public administration including inter alia, that: A high standard of professional ethics must be promoted and maintained. Efficient, economic and effective use of resources must be promoted. Public administration must be accountable. This raises several questions about the ethical fitness of public officials in the department as the custodians of the public resources and trust. Though several reasons abound for this unfavourable state of affairs in the department, the researcher has singled out unethical conduct by public officials in the department and its impact on service delivery. The approach followed in this research was to analyse the 2009/10 Department of Education Annual Report and the 2009/10 Auditor General’s Report to the Eastern Cape Department of Education. The analysis confirmed the existence and occurrence of multiple cases of unethical conduct in the department. At the end scientific recommendations are proposed to alleviate this ill.

This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences of the identified key IAF customers of the work performed by the IAF in the National Treasury; to determine the expectations of the identified key IAF customers of the IAF in the National Treasury, and to ascertain what the identified key IAF customers perceive to be challenges facing the IAF in the National Treasury. In order to achieve the research objectives, the study implemented a qualitative research design using the National Treasury as a case study. Data were collected through semi-structured interviews with participants selected from the key IAF customers’ categories (comprising the audit committee (AC), executive and senior managers, programme and operating managers, and external auditors). Three main themes emerged from the identified key customers’ views. These were (1) Experiences, which revealed that the participants were reasonably satisfied with the work of the IAF in the National Treasury. Participants from the AC, the executive and senior managers, and the Auditor General of South Africa (AGSA) felt that the IAF does add value, while the programme and operating managers participants indicated that the IAF does not demonstrate a holistic view when it conducts evaluations. (2) Expectations, the AC participants expected the AGSA to be able to rely on the work of the IAF, that the IAF should maintain a findings register, and that it should demonstrate IT skills. Executive and senior managers participants expected the IAF to add value to the strategic direction of the National Treasury. Programme and operating managers participants expected the IAF to be open and consultative, to set realistic audit plans, to provide regular feedback, and to demonstrate knowledge of the business. The AGSA participants called for the IAF to demonstrate technical competencies as well as independence and objectivity. (3) Challenges, participants perceived the IAF’s lack of knowledge of the business, the limited reliance placed on its work by the AGSA, the lack of audit action monitoring processes and the lack of management support for the IAF as its biggest challenges. This study could benefit the National Treasury’s IAF by helping it to understand the changing needs and expectations of its customers, and to identify areas for improvement. It may also benefit professional audit bodies and the newly-established National School of Government by providing them with insights into the training needs of internal auditors, and the necessity of providing continuing professional educational programmes. / Auditing / MCom (Auditing)

The assessment of internal controls has significant influence on the audit outcomes of public institutions, especially local municipalities. An effectively designed and implemented internal control enhances the ability to mitigate risks, and ultimately enables public institutions to achieve their predetermined objectives, to present reliable financial reporting and to comply with legislation and regulations. Without the internal controls, public institutions may experience challenges that may hinder them from achieving their performance objectives. The complementary role of the drivers of internal controls (leaders, managers and governance structures) is even more critical to strengthening internal controls. The study area at which the research activities were carried out was Roodepoort City Theatre at which three categories of documents (the general reports of the audit outcomes of the Gauteng Province local government, RCT’s annual reports and internal audit reports) were targeted for analysis using three document analysis templates. From the results of this research on the main points that are expressed in the three documents, the Auditor-General has played a significant role of assisting managers in the RCT to strengthen internal controls, but RCT’s internal controls still need to be strengthened through appropriate corrective measures by the drivers of internal controls. Therefore, it is pertinent to note that the changes in the composition of the drivers of internal controls of RCT had significant negative implications over internal controls. / Public Administration / M.P.A. (Public Administration)

Dissertation includes problems of internal and external audit. The goal of this work is on the basis teoretical knowledge and information got from experience, to do internal and external audit of fulfilment by drawings of financial subvence. The result of both made audits is final report.Work is composed from three parts, first part- theoretical-describes progress of internal audit, its essence and definitions, regulation frame, which characteristics ought to fulfil an internal auditor, then running of audit, including requirements, respectively formal as well as objective, for the final report of made audit.Second part-also theoretical-describes external audit, respectively in anologous structure as internal audit.Third part-analytical- includes make of both audits, respectively in context of rendered financial subvene of public service subject ,concretely to community Skály.Within an analytical part is processed contract, agenda of both audits, including final reports of made audit.At the close of this part is made comparison of both audits.

The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.

Albert Einstein published the English translation of Relativity: The Special and General Theory in the midst of two big events in 1920: the confirmation of the two theories of relativity and spacetime in 1919 and the Nobel prize in physics in 1921. The new global celebrity wanted to make the theories intelligible and readable for an international English-speaking audience, an audience that also included antagonistic scientists and even anti-Semites. The aim of this thesis is to do a rhetorical analysis of Einstein’s character, his ethos, in Relativity, with a specific focus on creation of credibility in regard to his historical context: scientific ideals, values and norms as well as the political and cultural tendencies in Europe during the early 20th century. This was done firstly by identifying the implied auditor. Secondly, based on the material, I have identified three stereotypes or characters – the professional idealist, the mentor and the internationalist –  which emphases different features and capacities that are crucial for the credibility of the text. Thirdly, by using these stereotypes and in regard to the specific historical context, I investigated how Einstein developed his primary ethos into a secondary ethos in the text. The rhetorical analysis of Einstein’s Relativity shows that his ethos stands in relation to the social and cultural perception of the virtuous epistemic scientist; to fight prejudices regarding being a Jewish-German theoretical physicist; and, noteworthy, a way to produce a well-needed international space – a crucial alternative to continue the positivistic knowledge production counter to the nationalistic project.

Bakgrund och problemdiskussion: Prissättningen av revisionsarvodet är komplext och kan påverkas av faktorer såsom klientens storlek och risk eller vilken revisionsbyrå som har anlitats. Tidigare forskning har visat att könsskillnader bland revisorer kan påverka revisionsarvodets storlek, där kvinnliga revisorer kan associeras med högre arvoden på grund av bland annat deras egenskaper, personlighetsdrag alternativt externa krav på mångfald från klienternas sida. Det finns en föreställning om att Sverige är mer jämställt jämfört med andra länder i Europa. Trots detta tyder forskning på att andra länder, som inte har ett lika högt jämställdhetsindex, har kommit längre gällande jämställdhet inom revisionsbranschen. Frågan som kan ställas är: påverkar den kvinnliga påskrivande revisorn revisionsarvodets storlek i Sverige och finns det således en kvinnlig premie på revisionsarvodet? Syfte: Syftet med studien är att förklara den kvinnliga påskrivande revisorns eventuella effekt på revisionsarvodet, i svenska börsnoterade bolag. Metod: Denna studie utgår från en deduktiv forskningsansats där tidigare forskning om revisionsarvodet samt befintlig teori om genus har legat till grund för studiens teoretiska referensram. Den teoretiska referensramen har sedan använts för att skapa en teoretisk modell, där förväntade samband om kvinnans direkta och indirekta samt bestämningsfaktorernas påverkan på revisionsarvodet presenteras. Denna teoretiska modell har sedan testats genom en kvantitativ forskningsmetod med empiriska data från svenska börsnoterade bolag. Datainsamlingen kommer från databaser såsom Datastream, Holdings, Business Retriever men även årsredovisningar, med fokus på år 2022. Slutsats: Det kan konstateras att den ojämna fördelningen, mellan kvinnliga och manliga påskrivande börsbolagsrevisorer, fortsatt består i Sverige. Trots detta finner vi inga signifikanta samband för kvinnans direkta och indirekta påverkan på revisionsarvodet. Med andra ord kan det konstateras att det inte finns någon skillnad i revisionsarvode mellan kvinnor och män och således existerar det ingen kvinnlig revisionspremie i Sverige. Däremot finner denna studie flertalet betydelsefulla samband mellan bestämningsfaktorerna och revisionsarvodet. Detta bekräftar att tidigare forskning om dessa bestämningsfaktorer till viss del även gäller i den svenska kontexten. / Background and problem: The pricing of audit fees is complex and can be influenced by factors such as client size and risk, or the choice of audit firm. Previous research has indicated that gender differences among auditors can impact the size of audit fees, where female auditors are associated with higher fees due to their attributes, personality traits, or external demands for diversity from clients. There is a perception that Sweden is more gender-equal compared to other European countries. However, research suggests that other countries, with lower gender equality indices, have made more progress in gender equality within the audit industry. The question that arises is: does the qualified female auditor affect the size of audit fees in Sweden, and thus, is there a female premium on audit fees? Purpose: The purpose of the study is to explain the potential effect of the qualified female auditor on the audit fee, in Swedish listed companies. Method: This study is based on a deductive research approach where previous research on audit fees and existing gender theory forms the theoretical framework of the study. The theoretical framework is then utilized to construct a theoretical model, presenting expected relations regarding the direct and indirect influence of women and determinant factors on audit fees. This theoretical model is subsequently tested using a quantitative research method with empirical data from Swedish listed companies. Data collection is sourced from databases such as Datastream, Holdings, Business Retriever, as well as annual reports, focusing on the year 2022. Conclusion: It can be noted that the uneven distribution, between female and male qualified auditors in listed companies, persists in Sweden. Despite this, we find no significant correlations for the direct and indirect influence of women on audit fees. In other words, it can be concluded that there is no difference in audit fees between women and men, and thus, there is no female audit premium in Sweden. However, this study finds several significant correlations between determinant factors and audit fees. This confirms that previous research on these determinant factors applies, to some extent, in the Swedish context.

Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. Die erste Arbeit untersucht die Rolle persönlicher Eigenschaften von Rechnungslegungsstandardsetzern bei der Entwicklung der Internationalen Rechnungslegungsstandards IFRS. Sie dokumentiert, dass in den IFRS insgesamt ein Rückgang der Bedeutung von Prinzipien gegenüber Regeln sowie ein Anstieg der Bedeutung des beizulegenden Zeitwerts im Zeitablauf zu verzeichnen sind. Zwischen Änderungen von IFRS-Eigenschaften sowie beruflichen und kulturellen Eigenschaften von Mitgliedern des International Accounting Standards Board (IASB) wird ein Zusammenhang festgestellt. Die zweite Arbeit widmet sich Ursachen und Folgen fehlerhafter Finanzberichterstattung im Rahmen des deutschen Systems der Durchsetzung von Rechnungslegungsregeln. Sie findet systematische Unterschiede in der Unternehmensführung von Unternehmen, bei denen fehlerhafte Finanzberichte festgestellt werden, gegenüber einer Kontrollgruppe. Weitere Ergebnisse lassen die Vermutung zu, dass die Aufdeckung fehlerhafter Finanzberichte Verbesserungen in der unternehmensspezifischen Aufsicht über den Rechnungslegungsprozess auslösen könnte. Die dritte Arbeit nutzt umfangreiche Befragungsergebnisse deutscher Privatanleger zur Untersuchung der Ursachen ihres Unternehmensüberwachungsverhaltens. Demnach üben Anleger, die ein geringeres Vertrauen in andere Anspruchsgruppen eines Unternehmens haben, zugleich eine geringere Unternehmensüberwachung aus. Darüber hinaus dokumentiert die Arbeit, dass Vertrauen und Unternehmensüberwachung in einem Zusammenhang mit dem Ausmaß der Teilnahme am Aktienmarkt und dem Bildungshintergrund der Anleger stehen. / This cumulative doctoral thesis consists of three papers within the field of empirical financial accounting research. The first paper examines the role of personal characteristics of accounting standard setters in the development of the International Financial Reporting Standards (IFRS). It documents that the full set of IFRS exhibited a decrease in the importance of principles relative to rules and an increase in its fair value orientation over time. Changes in IFRS properties are found to be associated with the professional and cultural background of International Accounting Standards Board (IASB) members. The second paper investigates determinants and consequences of erroneous financial reporting under the German financial reporting enforcement regime. The corporate governance of firms detected with erroneous financial reporting is found to differ systematically from that of control firms. Further results suggest that error detection might trigger improvements in firm-level accounting oversight. The third paper uses large-scale survey evidence from German individual investors to explore the determinants of their monitoring behavior. Investors who are less trusting in their fellow stakeholders are found to engage in less monitoring. Furthermore, trust and monitoring are documented to be associated with the stock market exposure and the educational background of investors.