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Author: Dan A. Simunic Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada ISBN: Category : Business & Economics Languages : en Pages : 90
Book Description
A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.
Author: Dan A. Simunic Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada ISBN: Category : Business & Economics Languages : en Pages : 90
Book Description
A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: S. Rao Vallabhaneni Publisher: John Wiley & Sons ISBN: 0471718793 Category : Business & Economics Languages : en Pages : 333
Book Description
The Wiley CIA Exam Review is the best source to help readers prepare for the Certified Internal Auditor (CIA) exam, covering the Sarbanes-Oxley Act and more. Wiley CIA Exam Review, Volume 1: Internal Audit Activity’s Role in Governance, Risk, and Control covers establishing a risk-based plan, understanding the internal audit activity’s role in organizational governance, performing other internal audit roles and responsibilities, planning an audit, and more. Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques. Each volume is a comprehensive, single-source preparation tool that features theories and concepts, indicators that help candidates allot study time, full coverage of the IIA’s Attribute and Performance Standards, and in-depth of theory and practice.
Author: Lynford Graham Publisher: John Wiley & Sons ISBN: 111899647X Category : Business & Economics Languages : en Pages : 413
Book Description
Ease the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness. The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine – making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance.
Author: James K. Coyne Publisher: Regnery Publishing ISBN: 9780895265166 Category : Political Science Languages : en Pages : 264
Book Description
Examines the current debate of imposing term limitations on politicians to eliminate congressional careerism and tighten-up general political proceedings.
Author: Dan A. Simunic
Author: Dan A. Simunic
Author: United States Government Accountability Office
Author: James Arbuckle
Author: S. Rao Vallabhaneni
Author: 
Author: American Accounting Association
Author: Gary Previts
Author: Lynford Graham
Author: James K. Coyne
Author: