Underwriter need to participate in the process of new issue firms going public. Related reference about Taiwan's underwriter IPOs market share haven't appear. In this study, we expect to find out the relationship between Taiwan's underwriter IPOs market share and some related factors. Then offer issuer, underwriter and investor the conclusion as reference. The IPOs samples are selected during the period 1991 through 2000 in Taiwan. There are 475 newly issued firms in this period. We subtract some incomplete data samples and bank samples.There are 247 IPOs samples in our regression model. Although underwriter IPOs market share is less significantly impacted by IPOs offer price , results imply that when offer price is too low,this would damage issuer's benefit and lead to underwriter IPOs market share decrease. When offer price is too high, this would damage investor's benefit and just lightly lead to underwriter IPOs market share decrease. Results show that there is no industry specialization in Taiwan's underwriter industry. Although underwriter IPOs market share is less significantly impacted by IPOs one year performance,results imply that when underwriter market higher one year return IPOs, this would attract more investors and lead to underwriter IPOs market share increase.Results show that underwriter IPOs market share is significantly impacted by nderwriter's asset and age. The underwriter with larger asset and larger age gains more IPOs market share.

The thesis mainly studies, the relevant influential variables of the internal auditors¡¦ concentration on jobs and their efforts for the work, in consideration of the internal auditors¡¦ individual factors, which affect WV and JC; furthermore with an empirical survey and statistical analysis by SPSS program on the working attitude¡¦s influence on the JI and ITQ. The critical findings of the thesis are as follows: (1) Individual characteristics¡Ðsex, age, marrage, years of employment, reason of being an auditor, position, have obvious differentiations respectively on the partial dimensions of the internal auditors¡¦ WV. (2) Individual characteristics¡Ðage, marrage, education, years of being an auditor, reasons for being an auditor, position, certification of accounting/auditing, span of incremental salary, have obvious differentiations respectively on the partial dimensions of the internal auditors¡¦ JC. (3) Individual characteristics¡Ðage, years of employment, reasons for being an auditor, position, span of incremental salary, have obvious differentiations on the internal auditors¡¦ JI. (4) Individual characteristics¡Ðage, sex, years of employment, years of being an auditor, organization¡¦s capital amount, have obvious differentiations on the internal auditors¡¦ ITQ. (5) The whole WV have obviously positive correlation on internal auditor¡¦s JI. In details, the two dimensions of inner value and social status value have obviously positive effect with internal auditor¡¦s JI. (6) The whole JC have obviously positive correlation on internal auditor¡¦s JI. In details, except for task identity, the other four JCs have obviously positive effect with internal auditor¡¦s JI. (7) In order to decrease ITQ of the internal auditors, organization ought to upgrade the JI of internal auditor, especially put much emphasis on the compensation of the internal auditors; and directly expand the task variety and task proactiveness would also obviously decrease the internal auditor¡¦s ITQ. (8) In order to upgrade the internal auditors¡¦ JI or decrease their ITQ, the interaction of the different JC and individual WV would indicate the outcome of facilitation or suppression to main effects with interference.

Bakgrund: Familjeföretag är en dominerande företagsform i många ekonomier. Trots detta finns förhållandevis få studier på området. Familjeföretag innehar flertalet karaktärsdrag vilka utmärker dem som företagsform. Familjeföretagets karaktärsdrag kan tänkas påverka revisorn i familjeföretaget och göra att revisorn antar roller utöver den lagstadgade, professionella granskarrollen. En tidigare studie av Berg och Karlsson (2013) identifierade att revisorn har en medlande och förmedlande roll i familjeföretag. Vi ämnar utveckla denna studie genom att utifrån familjeföretagets karaktärsdrag förklara revisorns roller. Syfte: Syftet med vår studie är att förklara revisorns roller i familjeföretaget utifrån familjeföretagets karaktärsdrag. Metod: Genom att integrera litteratur rörande revisorn och familjeföretagets karaktärsdrag har en hypotetisk modell utformats över revisorns roller i familjeföretaget. En kvalitativ förstudie genomfördes för att utvärdera och utveckla denna hypotetiska modell. I förstudien intervjuades tre revisorer och två familjeföretagare. Därefter genomfördes även en kvantitativ studie för att testa vår hypotetiska modell. Två webbenkäter skickades ut till två olika rapportörer, en till revisorer och en till företagare vilka resulterade i 196 svar från revisorer vilka reviderar familjeföretag till mer än 20 % av sin arbetstid och 188 familjeföretagare. Resultat: Studiens resultat påvisar att familjeföretagets karaktärsdrag delvis kan förklara revisorns roller i familjeföretaget. Dessutom visar resultaten på att revisorn kan anta ytterligare roller i familjeföretaget. Utöver de roller vilka tidigare identifierats kan revisorn anta rollen som katalysator, stöttepelare samt informationskanal. Tidigare studier har främst påvisat roller knutna till familjen i familjeföretaget, vår studie identifierar istället revisorns roller knutna till familjeföretaget. / Background: Family business is a dominant type of enterprise in many economies. Yet, there are relatively few studies in the research area. Family holds several characteristics which distinguish them as a business enterprise. The characteristics of the family business can be assumed to influence the auditor in the family business and evovle additional roles, beyond the statutory, professional audit role. A previous study by Berg and Karlsson (2013) identified a mediating and intermediating role of the auditor in family businesses. We intend to develop this study, to explain the roles of the auditor derived from the family business’ characteristics. Purpose: The purpose of this study is to explain the roles of the auditor in the family business derived by the family business’ characteristics. Method: By integrating literature regarding the auditor and the characteristics of the family business a hypothetical model was designed showing the roles of the auditor in the family business. A qualitative pilot study was conducted to evaluate and develop the hypothetical model. In the pilot study three auditors were interviewed and two owners of family businesses. Thereafter, we carried out a quantitative study in order to test our hypothetical model. Two different online surveys were created and sent to two different reporters, either to auditors or to family business representatives. The online surveys resulted in 196 responses from auditors who spends more than 20 % of their working hours auditing family businesses and 188 responses from family businesses. Conclusions:  The result of the study indicates that the characteristics of the family business partially can explain the roles of the auditor in the family business. Furthermore, the results show that the auditor can adapt additional roles in the family business. In addition to the previously identified roles the auditor can act as a catalyst, assume a supportive role and act as a channel of information. Earlier studies have indicated roles mainly connected to the family, while our study indicates roles connected to aspects of the family firm.

In this study, I examine the influence of construals (interpretations) and mindsets on professional skepticism in auditors. Auditors have been criticized lately for not displaying enough professional skepticism, particularly in their audits of complex estimates (PCAOB 2008). Regulators speculate about and academic research shows a correlation between low professional skepticism and both audit failures and audit malpractice claims (Beasley et al. 2001; Anderson and Wolfe 2002). I hypothesize that prolonging the deliberative mindset in the audit judgment and decision-making process can increase professional skepticism in auditors. Experienced auditors take part in a 1 x 3 between-participants experiment in which they play the role of a senior auditor charged with evaluating a client's fair value estimate. I manipulate the type of mindset (deliberative or implemental) invoked by the evidence documentation instructions and have a third condition in which participants do not have to document audit evidence. Using multiple measures of professional skepticism, I find that auditors in the deliberative mindset condition display higher professional skepticism than both auditors in the implemental mindset condition and auditors in the no documentation condition. I further analyze the types of textual responses entered by the auditors and offer direction for future research in this area.

M. Tech. Business Administration / Leveraging information technology (IT) is important to maximise business value. For this to be possible, companies must ensure that IT objectives are supportive of business objective. Business needs to take the responsibility in ensuring that IT capabilities support, enable, and, where appropriate, lead business strategy. Such alignment will maximize the effective, efficient and economical use of IT resources in a strategic context. One of many challenges facing organisations is that IT strategy appears to be separate from business strategy, maintaining a common direction with business strategy but at a distance. Furthermore business unit leaders do not consider IT as a key strategic enabler for them achieving their strategic business unit level objectives. This study established the perceptions of senior managers and executives of the Auditor General of South Africa (AGSA) regarding the alignment of IT strategy and the business strategy. It also determined which of the alignment factors (people, processes, organisational infrastructure, etc.) are most important for strategic alignment at the AGSA and how successfully they have been implemented.

Inledning Revisorns oberoende är och har varit en omdiskuterad fråga under en lång tid. I Sverige ska en revisor, enligt lag, bekräfta sitt oberoende inför varje nytt uppdrag eller i ett befintligt uppdrag när anledning föreligger, vilket görs med hjälp av analysmodellen. Istället för revisorns uppfattning om sitt oberoende förklarar denna studie hur klienter uppfattar revisorns oberoende med utgångspunkt i analysmodellen. Studien blir unik, dels i och med att klientens uppfattningar är det centrala och dels att studien fokuserar på privata företag. Syfte Syftet med denna studie är att utifrån analysmodellen förklara hur klienter uppfattar revisorns oberoende. Metod Eftersom studien utgår ifrån en deduktiv ansats innebär det att hypoteser har formulerats utifrån tidigare forskning och befintlig teori. En tvärsnittsdesign har använts, då datainsamling har gjorts vid en bestämd tidpunkt. Huvudsakligen har kvantitativ data legat till grund för studien i form av telefonenkäter. Studien har dock kompletterats med kvalitativ data i form av intervjuer med revisorer som har fått ge sin syn på de resultat som framkommit från telefonenkäterna. Slutsats Studiens resultat indikerar att klienter inte uppfattar hotet mot revisorns oberoende som ett problem. Dock har klientens storlek och revisorns ämbetstid signifikanta samband med klientens uppfattning om hotet mot revisorns oberoende. De intervjuade revisorerna förstod våra resultat och tyckte att de stämde väl överens med deras uppfattning om hur det ser ut i praktiken. / Prelude Auditor independence is and has been a contentious issue for a long time. InSweden an auditor shall, by law, confirm its independence before any newassignment or in an existing one when needed, which is done by using thethreats recognized by IESBA. Instead of the auditor’s perception of itsindependence this study explains how clients’ perceive auditor independence onthe basis of the threats recognized by IESBA. This study is unique partlybecause of that the client’s perspective is central and partly because of its focuson private firms. Purpose The purpose of this study is that on the basis of the threats recognized by IESBAexplain how clients’ perceive auditor independence. Method Since the study is based on a deductive method this means that hypotheses havebeen formulated on the basis of previous research and existing theory. A crosssectionaldesign was used, because our data collection was made at a given time.Mainly quantitative data, by telephone surveys, has been the basis for the study.However, the study has been supplemented with qualitative data throughinterviews with auditors, who have been given their views on the resultsobtained from the telephone surveys. Conclusion The results of the study indicates that clients’ don’t perceive the threat againstauditor independence as a problem. However, the size of a client and auditortenure have a significant relation with the client’s perception of the threatagainst auditor independence. The interviewed auditors understood our resultsand said they agreed well with their idea of what it looks like in practice.

The last two decades of public sector reform have ushered in a new paradigm of client-citizens expecting better governmental performance at lower costs. Two distinct, but not unconnected, forces have been at the heart of this transformation: the drive towards applying “New Public Management” (NPM) techniques in public sector administration, and the shift to a “Governance” view in rule making and political action. The City of Austin has been at the forefront of these movements, and The City Auditor’s Office (COA) rests at their nexus. This report is a study of the City Auditor Integrity Unit (CAIU), the investigative arm of COA, and more specifically, the CAIU’s system of performance measurement. The report explores the challenges of designing and using a performance measurement system within CAIU to achieve more socially optimal outcomes for the City of Austin. The analysis in the report draws on a number of theoretical perspectives, most significantly on Complex Adaptive Theory (CAS). / text

While the effect of auditor industry specialization is well documented in prior literature, it is unclear under what conditions or for which type of firms an auditor's industry expertise matters. I hypothesize that industry specialist auditors will provide higher quality audits in settings where the likelihood of revenue manipulation is greater. I use a firm's manipulation of revenues to measure audit quality because the revenue account is significant, requires in-depth industry specific knowledge, and is subject to frequent manipulation. The results suggest that the impact of industry specialists is concentrated among firms with complex revenue recognition standards, high growth, and low institutional monitoring. Overall, my findings highlight the importance for regulators, auditors, clients, and investors to consider the circumstances in which industry expertise improves the quality of an audit.

Syfte: Syftet med denna studie är att förklara hur revisionsbyråers storlek påverkar kravprofiler vid rekrytering. Metod: För att få fram resultat för den empiriska analysen har ett positivistiskt synsätt, en deduktiv ansats och en kvantitativ metod använts. Teoretiskt perspektiv: Studien har använt sig utav tidigare teori som rör ämnet. Teorikapitlet innehåller information om kravprofil och byråstorlek. Empiri: Studiens empiriska material är baserad på en enkätundersökning som genomfördes på byråernas personal- och rekryteringsansvariga. Svaren av enkäten sammanställdes med hjälp av det statistiska programmet SPSS. Resultat: Analysen visade att det inte finns några skillnader mellan större och mindre byråers kravprofiler. / Purpose: The aim of this study is to explain how audit firm size affects the recruitment profile. Methodology: To obtain results for the empirical analysis, a positivistic view, deductive approach and a quantitative method was applied. Theoretical perspective: The study has used previous theory related to the subject. The theory chapter contains information about requirement profile and firm size. Empirical foundation: Study's empirical material is based on a survey conducted on the firm’s personnel and recruiting managers. The answers of the survey were consolidated using the statistical program SPSS. Conclusion: The analysis showed that there are no differences in requirement profiles between large and small firms.

En revisor kan inta två roller som granskare och som rådgivare. Den huvudsakliga revisorsrollen ses ofta som en extern granskare av sina klienters verksamheter och den som lämnar en slutgiltig bedömning av företaget. Därutöver finns ytterligare en roll då revisorn är engagerad i klientföretaget och bistår med tilläggstjänster i form av rådgivning gällande verksamhetens redovisning och bokföring. För att revisorn ska fylla sin funktion i samhället är dess oberoende och förtroende två viktiga grundstenar för professionen och revisionsbyråns storlek anses ha en viss inverkan på detta. En revisors två roller kan beskrivas som en balansgång mellan dennes granskningsroll respektive rådgivningsroll med en tyngdpunkt som utgörs av kärnan för revisorsprofessionen samt dess grund. Rollerna kan styras av olika faktorer och vi har valt att undersöka vad detta kan leda till för differenser utifrån professionella och sociala normer. Vår studie syftar till att belysa revisorer utifrån två perspektiv och beskriva förhållandet mellan dess två roller, som ekonomisk granskare samt som rådgivare, och studera deras agerande i varierande situationer för att få en uppfattning om det kan uppstå skiljaktigheter i handlingar och resonemang som kan förklaras med hjälp av normdifferenser. Den empiriska undersökningen har påvisat att det egentligen inte finns några större nämnvärda skiljaktigheter mellan rollerna som är över vårt medelvärde. För att ändå undersöka vårt resultat har vi använt de skiljaktigheter som påfunnits för att analysera vad de kan bero på. Vi fann att revisorn i rollen som granskare följer sina professionella normer i större utsträckning än i rollen rådgivare. I rollen som rådgivare tycks de sociala normer spela en viktigare roll än vad de gör i rollen som granskare. / An auditor can play a dual role as a reviewer and as an advisor. The primary auditor role is often seen as an external reviewer of their clients' businesses and providing a definitive assessment of the company. In addition, there is a second role when the auditor is engaged in the client´s business and provides additional services in the form of consulting regarding business accounting and bookkeeping. Independence, impartiality and trust is an important foundation of the profession and for the auditor´s function in society. The auditing firm's size is considered to have some impact on this foundation. An auditor's two roles can be described as a balancing act between its role as an advisory role with an emphasis that is the core of the auditor profession and its foundation. The roles can be controlled by different factors and we have chosen to investigate what this might lead to differences on the basis of professional and social norms. Our study aims to highlight auditors from two perspectives, and describe the relationship between its two roles, as reviewer and as an advisor, and study their behavior in various situations to get an idea if there might be differences in the actions and reasoning can be explained by using standardized differences The empirical study has shown that there really are no major significant differences between the roles that are over our established average. In order to nevertheless examine our results, we used the minor differences that were found to analyze what they can depend on. We found that the auditor in the role of reviewers follow their professional standards to a greater extent than in the role of advisor. The social norms seem to play a more important role as advisors than they do as a reviewer.