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The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors
Audit fees Corporate governance committee Risk management committee
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2016/1/27
The paper examines the extent which risk management committee and corporate governance committee predict audit fees in Nigeria. We employed random panel data (unbalance) regression analysis to establi...
Monitoring the Monitors:How Social Factors Influence Supply Chain Auditors
CSR Corporate Accountability Corporate Social Responsibility Outsourced Production Outsourcing
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2015/5/6
Monitoring the Monitors:How Social Factors Influence Supply Chain Auditors.
Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India
Polluting Firms Experimental Evidence
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2014/9/10
In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This article reports on a two-year field experim...
What Does Reputation Buy? Differentiation in a Market for Third-Party Auditors
environmental auditors Reputation Buy
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2014/9/10
We study differences in quality in the market for third-party environmental auditors in Gujarat, India. We find that, despite the low overall quality, auditors are heterogeneous and some perform well....
Effects of the Timing of Auditors' Income-Reducing Adjustment Concessions on Financial Officers' Negotiation Judgments
conceptual model anchoring theories financial officers’ satisfaction hypothetical auditor
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2011/8/21
We develop and test a conceptual model, based on reciprocity and anchoring theories, that posits how the timing of income-reducing adjustment concessions made by an auditor influences auditee manageme...
The Changing Responsibilities of Auditors in Detection and Prevention of Business Frauds within a Challenging Environment in Nigeria
auditor fraud risk prevention management motives
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2011/6/1
The cost of fraud to business is enormous; everyone is victimized by high product cost and lower corporate profits.
Isomorphism, Institutionalization and Legitimacy: Operational Auditing at the Court of Auditors
institutionalization isomorphism legitimacy operational auditing
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2009/9/25
The aim of this paper is to verify the nature of the relationship between the concept of legitimacy and the phenomenon of institutionalization of operational auditing at the Court of Auditors in a con...
The Effect of the Sarbanes-Oxley Act on Auditors’ Audit Performance
Audit Decision Going-Concern Opinion Z-score Industry Failure Rate
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2010/10/18
The Enron and Arthur Andersen failures in late 2001 and early 2002, respectively, led to
the enactment of the Sarbanes-Oxley Act (SOX) in July 2002. Audit firms now claim that they
have become much ...
Australasian Council of Auditors-General（ACAG）（图）
ACAG Auditors 审计师
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2008/1/15
The Australasian Council of Auditors-General (ACAG) is an association established by Auditors-General for their mutual support and for the sharing of information. This website provides information abo...
The Association of Canadian Lease Auditors
Auditors 审计员
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2008/1/15
The Association of Canadian Lease Auditors is a non-profit-making organization that promotes the interest of lease auditors in Canada. Their mission is to establish, maintain and promote high standar...
The Association of College and University Auditors(ACUA)（图）
Auditors 审计员
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2008/1/15
The Association of College and University Auditors (ACUA) is an international professional organization serving institutions of higher education across the globe. Since its establishment in 1958, It h...
European Federation of Accountants and Auditors（EFAA）（图）
EFAA accountants 会计 auditors 审计
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2007/12/26
European Federation of Accountants and Auditors serves the specific interests of accountants and auditors within Europe who are in the SME sector and who primarily serve clients within this sector.
The Institute of Internal Auditors（IIA）（图）
Internal Auditors 内部审计员
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2007/12/17
Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association of more than 130,000 members with global headquarters in Altamonte Springs, Fla., United Stat...
The National Association of State Auditors, Comptrollers and Treasurers（NASACT）（图）
Auditors 审计员
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2007/12/17
The National Association of State Auditors, Comptrollers and Treasurers is an organization for state officials who deal with the financial management of state government. NASACT’s membership is compri...