Projectively textured models are used in an increasingly large number of applicationsthat dynamically combine images with a simple geometric surface in a viewpoint dependentway. These models can provide visual fidelity while retaining the effects affordedby geometric approximation such as shadow casting and accurate perspective distortion.However, the number of stored views can be quite large and novel views must be synthesizedduring the rendering process because no single view may correctly texture the entireobject surface. This work introduces the Master Texture encoding and demonstrates thatthe encoding increases the utility of projectively textured objects by reducing render-timeoperations. Encoding involves three steps; 1) all image regions that correspond to the samegeometric mesh element are extracted and warped to a facet of uniform size and shape,2) an efficient packing of these facets into a new Master Texture image is computed, and3) the visibility of each pixel in the new Master Texture data is guaranteed using a simplealgorithm to discard occluded pixels in each view. Because the encoding implicitly representsthe multi-view geometry of the multiple images, a single texture mesh is sufficientto render the view-dependent model. More importantly, every Master Texture image cancorrectly texture the entire surface of the object, removing expensive computations suchas visibility analysis from the rendering algorithm. A benefit of this encoding is the supportfor pixel-wise view synthesis. The utility of pixel-wise view synthesis is demonstratedwith a real-time Master Texture encoded VDTM application. Pixel-wise synthesis is alsodemonstrated with an algorithm that distills a set of Master Texture images to a singleview-independent Master Texture image.

Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visibility. The purpose of the study is to explain how audit firm rotation and audit partner rotation relate to audit quality and how this relationship is contingent on firm visibility. The study is conducted quantitatively using a positivistic deductive approach. Hypotheses are developed from existing theories and literature in the area. These are later tested by translating concepts into measurable variables. Audit quality has been measured through the proxy variable discretionary accruals which was estimated by two variants of the modified Jones model. The sample consisted out of 58 large-cap firms listed on the Stockholm OMX stock exchange, constituting a total of 580 firm years. The results of this study suggest that neither audit partner rotation nor audit firm rotation has an influence on audit quality. Furthermore, these relationships are not found to be contingent on firm visibility. The study’s findings contribute to existing debate on mandatory audit rotation. However, the results need to be interpreted with certain caution as we cannot be certain that discretionary accruals measured audit quality as it was intended to do.