The impact of audit tenure on audit quality
Başlık çevirisi mevcut değil.
- Tez No: 403142
- Danışmanlar: Dr. SHIRLEY BARTON
- Tez Türü: Yüksek Lisans
- Konular: Maliye, İşletme, Finance, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2016
- Dil: İngilizce
- Üniversite: University of Hertfordshire
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 83
Özet
Özet yok.
Özet (Çeviri)
This research examined the relationship between audit quality measured through the level of discretionary accruals and audit tenure in the FTSE100 companies. The research also studied the effect of auditor rotation to the audit quality during the first year of the engagement. Corporate scandals and 2008 Financial Crisis led to increased levels of criticisms towards auditing profession during the last decade to improve quality of audits to prevent future failures. In the face of these criticisms regulatory bodies started to make certain regulatory investigations and inquiries to improve quality of audits through new regulations. Consequently, audit tenure has been the centre of the attention in most of the debates and discussions. The study has adapted a quantitative approach by using a cross-sectional linear regression model to analyse the relationship between length of audit-client relationship and audit quality. The model has been employed discretionary accruals as a dependent variable, and audit tenure, auditor change, total accruals, operating cash flow, leverage, total assets, the level of audit fee, Altman Z-score, loss and age as dependent and control variables. The results of the model indicate a negative relationship between length of audit-client relationship and audit quality. The results point out long-engagements between clients and auditors might lead to“learned confidence”effect that weakens the independence and objectivity of the auditors. Further, the results revealed that audit quality decreases during the first year of auditor-client engagement. In the light these findings the research suggested to rotate auditors after a certain amount of time.
Benzer Tezler
- Denetim komitesi ve iç denetim birimi arasındaki iletişimin etkinlik düzeyinin finansal raporlama kalitesi üzerine etkisi: BİST'de bir araştırma
The effect of the efficiency of communications between audit committee and internal audit on financial reporting quality: A research in BIST
ABDULAZİZ SAVUN
- Denetim riskinin değerlendirilmesinde kazanç temelli oransal değişkenler
Earning-based proportional variables on the evaluation of audit risk
ELİF KARAKAŞ
Yüksek Lisans
Türkçe
2016
İşletmeOndokuz Mayıs Üniversitesiİşletme Ana Bilim Dalı
YRD. DOÇ. DR. İDRİS VARICI
- Öğretmenlerin sendikal örgütlenmelerinin okulda karar verme ve iletişim süreçleriyle ilişkisinin analizi
Analysis of the correlation between unionization of teachers and decision making and communication processes at the school
GÜLCAN YALÇIN DURMUŞ
Doktora
İngilizce
2018
Eğitim ve Öğretimİnönü ÜniversitesiEğitim Bilimleri Ana Bilim Dalı
DOÇ. DR. MEHMET ÜSTÜNER
- Afganistan özel ortaöğretim okullarında örgüt kültürünün örgütsel yaratıcılık üzerinde etkisi
The effect of organizational culture on organizational creativity in Afghanistan private secondary schools
JAMALUDDİN AHMADI
Yüksek Lisans
Türkçe
2024
Eğitim ve ÖğretimKırşehir Ahi Evran ÜniversitesiEğitim Bilimleri Ana Bilim Dalı
PROF. DR. MUSTAFA ERDEM
DR. ÖĞR. ÜYESİ FATMA HÜMEYRA YÜCEL
- Denetim firması ve denetçi rotasyonunun bağımsız denetim kalitesi üzerine etkisi: BIST şirketlerine yönelik bir uygulama
The impact of audit firm and auditor rotation on independent audit quality: An application on companies listed in BIST
AYŞE KAYA