The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view. In addition, we have limited our sample to auditors in the Big 4 of southern Sweden.Furthermore, we have chosen to analyse the conflict from an identity perspective to better understand how auditors can relate to both collegiality and individualism. Through this study we have concluded that it only looks like a paradox in theory. Our empirical evidence suggests that this is not a practical problem. This principal contradiction dissolves in the everyday chaos where one is automatically suppressed by the other. Our conclusion that auditors do not see this as a practical problem, does not lead to that the theoretical dilemma is unimportant. It rather requires a deeper understanding of the phenomenon. The conclusion also results into questioning what this means for the theory of control and organizational structure.This phenomenon can also be applied to other parts of society. Today's labour market is considered increasingly individualized where each individual is responsible for their own success, while they at the same time are supposed to consider the collegiality and collaborate with others as well as the company at large. Therefore, our study provides a social contribution in the form of increased understanding of how individuals deal with the conflict between collegiality and individualism. / Forskningen inom området organisationsstruktur och kontroll i revisionsbranschen tyder på att det finns en motstridighet i att revisorer både ska värna om kollegialiteten samtidigt som varje individ står som ensam ansvarig för sin egen utveckling och karriär. Detta skapar en konkurrenssituation till de kollegor som man förväntas upprätthålla goda sociala relationer till och samarbeta med. Att både vara en del av kollegialiteten och samtidigt vara starkt individualistisk, ger upphov till ett teoretiskt dilemma där dessa motpoler ska sammanfalla med varandra. Syftet med denna uppsats är att bidra till att skapa förståelse för hur revisorer på de större revisionsbyråerna hanterar denna konflikt. För att närma oss detta dilemma har vi gjort en kvalitativ undersökning som bygger på en abduktiv ansats. Vi har gjort 7 semistrukturerade intervjuer ur ett lokalistiskt perspektiv. Vi har begränsat vårt urval till revisorer inom Big 4 i södra Sverige. Vi har valt att analysera konflikten ur ett identitetsperspektiv för att tydligare begripa hur revisorer kan förhålla sig till både kollegialitets- och individualismaspekten. Genom detta har vi kommit fram till att det endast ser paradoxalt ut på ett teoriplan. Vår empiri tyder på att detta inte är ett praktiskt problem. Denna principiella motsättning löses i vardagens kaos där det ena per automatik undertrycks av det andra. Slutsatsen att revisorer inte ser detta som ett praktiskt problem leder dock inte till att det teoretiska dilemmat är oviktigt utan snarare att det kräver djupare kunskap om fenomenet. Slutsatsen leder dessutom till att man kan ifrågasätta vad detta betyder för de teorier som behandlar kontroll och organisationsstruktur. Detta fenomen kan även härledas till andra delar av samhället. Dagens arbetsmarknad anses i allt högre utsträckning individualiserad och varje individ får ansvara för sitt eget bästa samtidigt som man förutsetts att tänka på kollegialiteten och samarbeta med andra människor. Därför ger vår studie ett samhälleligt bidrag i form av ökad förståelse för hur individer hanterar konflikten mellan kollegialitet och individualism.

Submitted by Joseilton Rocha (jsrocha@ufba.br) on 2012-12-11T19:20:50Z No. of bitstreams: 1 DISSERTACAO_versao_final_K%C3%A1ita.pdf: 944357 bytes, checksum: 9578865af5ee2146e49e28435c8b2626 (MD5) / Made available in DSpace on 2012-12-11T19:20:50Z (GMT). No. of bitstreams: 1 DISSERTACAO_versao_final_K%C3%A1ita.pdf: 944357 bytes, checksum: 9578865af5ee2146e49e28435c8b2626 (MD5) / CNPQ / O objetivo desta dissertação foi identificar possíveis diferenças entre as expectativas dos usuários da Contabilidade e o conteúdo das normas de Auditoria, editadas pelo Conselho Federal de Contabilidade, no que diz respeito ao papel do auditor independente em prevenir e detectar erros e fraudes, para, posteriormente, verificar se, por intermédio da opinião dos usuários, a auditoria apresentaria indicadores de legitimidade. As diferenças de expectativas foram verificadas entre os grupos: a) Usuários versus Normas; b) Auditores versus Normas; e c) Usuários versus Auditores. Complementarmente, foi testada a hipótese de que um maior nível de envolvimento com práticas de Auditoria contribui para a redução das diferenças de expectativas. A amostra desta pesquisa foi composta por 50 auditores e 106 usuários das demonstrações contábeis, selecionados entre estudantes de MBAs ligados às áreas de Contabilidade e Administração, da Universidade Federal da Bahia. Para validar as escalas foram testadas: a) a dimensionalidade, através da análise fatorial, índice KMO e do Teste de esfericidade de Bartlett; b) a confiabilidade, por meio do Alfa de Cronbach; e c) a convergência, utilizando o Coeficiente ρ de Spearman. Depois de validadas as escalas, foram realizados testes de hipóteses, utilizando testes paramétricos de diferença de média para uma e duas amostras, regressão linear simples e múltipla. Os resultados encontrados apontaram a existência de diferenças significativas de expectativas entre os três grupos analisados, em relação à responsabilidade dos auditores em prevenir e detectar fraudes, não existindo essa diferença significativa entre usuários e auditores apenas em relação à responsabilidade do auditor em comunicar erros. Esta pesquisa constatou ainda que o nível de envolvimento com práticas de auditoria somente está relacionado a uma menor diferença de expectativa quando analisada a percepção do auditor independente em relação ao conteúdo das normas, no tocante à responsabilidade do auditor em prevenir e detectar fraudes. Para as demais escalas de fraude e todas de erro para os grupos de usuários, a pesquisa revelou que o nível de envolvimento em Auditoria não está relacionado a uma menor diferença de expectativas. Conclui-se, portanto, que existem diferenças de expectativas significativas entre auditores e demais usuários da Contabilidade em relação ao que estabelecem as normas de Auditoria, sendo que os auditores se afastam menos das normas do que os demais usuários da Contabilidade. Essas diferenças são também verificadas entre a percepção que os auditores têm do seu papel e a percepção que os demais usuários têm sobre a função do auditor independente. Informações adicionais encontradas nesta pesquisa evidenciam que a redução das diferenças de expectativas não está relacionada ao nível de envolvimento com práticas em Auditorias, mas sim ao perfil do respondente (usuário ou auditor), e que tais diferenças de expectativas podem ser explicadas pelo alto grau de legitimidade que a profissão possui.

When conducting integrated audits, auditors are susceptible to motivated judgment biases that may negatively affect their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In this experimental study with 160 senior auditors, I explore the effects motivated reasoning (outcome goal vs. no outcome goal) and accountability (outcome accountability vs. judgment accountability) have on determining internal control effectiveness. I posit that AS No. 5 encourages auditors to have an outcome-motivated goal when conducting internal control audits, which encourages information seeking behaviors. These information seeking behaviors encourage the auditor to attend more to confirmatory information that supports their motivated goal more than information that conflicts with the motivated goal. I hypothesize that auditors who conduct integrated audits are more likely to rate internal control effectiveness higher compared to auditors conducting a non-integrated audit. I also hypothesize that having a judgment based accountability will help to mitigate the biased effects when auditors have outcome-motivated goals.

Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face.The findings are based on semi structured interviews and internal documents. There is significant effect between profitability and promotion to partner beside many more aspects such as Reputation, personal characteristics, promotion systems, personal branding, overtime, industry specialized, education and gender, but being profitable was the most important one.

Submitted by MARCOS LEANDRO TEIXEIRA DE OLIVEIRA (marcosteixeira@ufv.br) on 2018-09-03T13:40:19Z No. of bitstreams: 1 texto comleto.pdf: 1119953 bytes, checksum: f43f5e9ad09dcb12b35c3b517e2af6a0 (MD5) / Made available in DSpace on 2018-09-03T13:40:19Z (GMT). No. of bitstreams: 1 texto comleto.pdf: 1119953 bytes, checksum: f43f5e9ad09dcb12b35c3b517e2af6a0 (MD5) Previous issue date: 2018-07-02 / Nesta pesquisa, objetivou-se analisar as experiências de prazer e de sofrimento no trabalho de doze auditores internos que atuam em seis universidades federais localizadas no estado de Minas Gerais, baseando-se na abordagem teórica dejouriana da psicodinâmica do trabalho. Para tanto, realizou-se uma pesquisa descritiva de natureza qualitativa com dois auditores de cada universidade, sendo a escolha desses sujeitos definida pelo critério de disponibilidade. Cada sujeito respondeu a uma entrevista semiestruturada, sendo registradas as suas falas e posteriormente transcritas, a fim de proceder ao exame das informações com o auxílio da técnica de análise de conteúdo, fundamentada em Bardin (2010). Na análise dos dados, verificaram-se as situações compartilhadas pelos auditores nas universidades que proporcionam prazer, possivelmente relacionadas aos aspectos intrínsecos à organização do trabalho, às condições de trabalho, às relações socioprofissionais, à realização profissional e à identificação com a instituição a qual pertencem. Do mesmo modo, avaliaram-se os fatores que evocaram sofrimento, também inerentes à organização do trabalho, às condições de trabalho e às relações socioprofissionais, além do medo em relação ao trabalho executado. Como resultados, constata-se que os auditores pesquisados vivenciam experiências de prazer e de sofrimento no trabalho, de modo que as sensações de sofrimento se sobressaem às de prazer, denotando as limitações e os desafios enfrentados no exercício do trabalho de auditoria no âmbito das universidades públicas federais. Em contrapartida, nota-se que esses trabalhadores utilizam mecanismos (individual e coletivo) para enfrentar o sofrimento e superar as adversidades, embora seja possível que essa alternativa configure apenas um recurso mediador de sofrimento, sendo insuficiente para promover mudanças significativas no contexto de trabalho. / In this research, the objective was to analyze the experiences of pleasure and suffering in the work of twelve internal auditors who work in six federal universities located in the state of Minas Gerais, based on the theoretical approach of work psychodynamics. For that, a qualitative descriptive research was carried out with two auditors from each university, being the choice of these subjects defined by the criterion of availability. Each subject responded to a semi-structured interview, their statements being recorded and later transcribed, in order to examine the information using the technique of content analysis, based on Bardin (2010). In the analysis of the data, the situations shared by the auditors in the universities that give pleasure, possibly related to the aspects intrinsic to the organization of work, the working conditions, the socio-professional relations, the professional realization and the identification with the institution to which they belong. Likewise, factors that evoked suffering, also inherent to work organization, working conditions and socio- professional relations, as well as fear of the work performed were evaluated. As results, it is verified that the auditors surveyed experience experiences of pleasure and suffering at work, so that the feelings of suffering stand out from those of pleasure, denoting the limitations and challenges faced in the exercise of auditing work in universities federal public authorities. On the other hand, these workers use mechanisms (individual and collective) to face suffering and overcome adversities, although it is possible that this alternative only constitutes a resource that mediates suffering and is insufficient to promote significant changes in the work context. / AUTORA NAO ENVIOU VERSAO IMPRESSA ATE O MOMENTO.

The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.

This master thesis focuses on the profession of auditors and accountants and aims to describe the professional responsibilities of these professions in connection with the infringement. It deals with the basic characteristics of these professions and Czech legislation that affects them. Furthermore, the thesis describes the general professional responsibility, defines the types of infringements and more in detail the specific crime offenses related to profession of auditors and accountants. The work also includes analysis of several law cases and real events concerning the responsibility of auditors or accountants.

The thesis deals with professional liability of auditors and tax advisors. The inception of the thesis is dedicated to the basic characteristics of the professions, their regulation and general definition of the legal liability resulting from these professions. In other chapters there are enumerated all types of unlawful act. The thesis ilustrates potencial cases of unlawful act of auditors and tax advisors. It also deals with some cases from the reality available from sources of professional chambers or jurisprudence. The thesis also focuses on the specifics of professional insurance and the specifics of indemnity.

This thesis deals with the economic review by local governments. The aim of this diploma thesis is to descripe economic review of municipalities in the theoretical part. In the practical part is carried out economic review of the town Stráž.

Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises because, as noted by the Financial Accounting Standards Board, relevance and reliability are the two primary qualities of accounting information; and, to be relevant, information has to be timely. In my dissertation, I examine three issues related to the audit report lag. The first essay focuses on the association between audit report lag and the meeting or beating of earnings benchmarks. I do not find any association between audit report lag and just meeting or beating earnings benchmarks. However, I find that longer audit report lag is negatively associated with the probability of using discretionary accruals to meet or beat earnings benchmarks. We can infer from these results that audit effort, for which audit report lag is a proxy, reduces earnings management. The second part of my dissertation examines the association between types of auditor changes and audit report lag. I find that the resignation of an auditor is associated longer audit report lag compared to the dismissal of an auditor. I also find a significant positive association between the disclosure of a reportable event and audit report lag. The third part of my dissertation investigates the association between senior executive changes and audit report lag. I find that audit report lag is longer when client firms have a new CEO or CFO. Further, I find that audit report lag is longer when the new executive is someone from outside the firm. These results provide empirical evidence about the importance of senior management in the financial reporting process.