Abstracts - faqs.org

Abstracts

Business

Search abstracts:
Abstracts » Business

Auditor's perception of management: determinants and consequences

Article Abstract:

An independent auditor must assess the disposition of management towards internal controls as part of the audit process to detect the possibility of fraud. An experiment was conducted to determine the effects and consequences of the perceptions of auditors concerning management. The results of the experiment reveal that auditors' perceptions of managerial attitudes towards internal controls affect their preliminary evaluation and review and subsequent judgements. When a transaction deviates from auditors' expectations, there is a significant correlation between auditors' inferences about management and the threshold of materiality.

Author: Reneau, J. Hal, West, Stephen G., Wong-On-Wing, Bernard
Publisher: Elsevier Science Publishers
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1989
Accounting and auditing, Management, Perception, Perception (Psychology)

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Non-audit services and auditor independence: New Zealand evidence

Article Abstract:

With reference to New Zealand data, the interrelation between audit fees, non-audit fees, non-audit services provided by the auditors, and auditor independence, is analyzed.

Author: Hay, David, Li, Vivian, Knechel, Robert
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2006
Science & research, Management dynamics, Services information, New Zealand, Research, Evaluation, Services, Auditing, Practice, Behavior

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA



Subjects list: Psychological aspects, Auditors
Similar abstracts:
  • Abstracts: The effect of the production volume variance on absorption costing income. Pricing and indirect cost allocation - a note
  • Abstracts: The effect of problem recognition style on information seeking. part 2 Measuring consumer innovativeness
  • Abstracts: The effects of format on the extraction of information from accounting statements. Methodological weaknesses of Australian small business research
  • Abstracts: The impact of corporate size and strategy on competitive pricing. Toward a theory of competitive market signaling: a research agenda
  • Abstracts: Hypothesis revision strategies in conducting analytical procedures. The effect of audit documentation on data collection
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
Some parts © 2023 Advameg, Inc.