東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

An examination of the relationship b...

Taylor, Jean E.

Linked to FindBook

Google Book

Amazon

博客來

An examination of the relationship between audit quality and related audit factors: The Federal Single Audit Act (1998).

Record Type:	Electronic resources : Monograph/item
Title/Author:	An examination of the relationship between audit quality and related audit factors: The Federal Single Audit Act (1998)./
Author:	Taylor, Jean E.
Description:	133 p.
Notes:	Source: Dissertation Abstracts International, Volume: 77-03(E), Section: A.
Contained By:	Dissertation Abstracts International77-03A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3731704
ISBN:	9781339181424

An examination of the relationship between audit quality and related audit factors: The Federal Single Audit Act (1998).
Taylor, Jean E.

An examination of the relationship between audit quality and related audit factors: The Federal Single Audit Act (1998). - 133 p.

Source: Dissertation Abstracts International, Volume: 77-03(E), Section: A.

Thesis (Ph.D.)--Capella University, 2015.

The importance of auditing as one of the core financial reporting monitoring mechanisms is widely accepted in the literature by both scholars and practitioners. However, the significance of the relationships between the quality of an audit and various factors within the nonprofit audit environment remains a controversial issue. The nonprofit audit environment is of special interest because, as suggested by prior research, the diverse nature of nonprofit organizations---particularly when assessed in terms of the range of services offered by them, and the peculiarities of that audit environment, such as reduced litigation risks---may be contributing in significant ways to differential audit quality received from auditors operating within this sector. The purpose of this study was to empirically examine the significance of the relationships among audit quality and audit firm size, audit firm specialization, client size, client complexity, and audit report lag, all within the context on the nonprofit audit environment. The relationship between audit quality and the specific audit-related factor was assessed by using auditing findings, questioned costs and material weaknesses as measures of audit quality. This model of audit quality was tested on a sample of audit reports for nonprofit organizations within the State of Florida obtained from the Federal Audit Clearing House. The results of this correlation and descriptive analysis suggested that the audit quality of these organizations was not significantly related to the audit firm size, audit firm specialization, client size, client complexity, and audit report lag.

ISBN: 9781339181424Subjects--Topical Terms:

557516
Accounting.

An examination of the relationship between audit quality and related audit factors: The Federal Single Audit Act (1998).
LDR:02557nmm a2200277 4500 001 2068763
005 20160428074945.5
008 170521s2015 ||||||||||||||||| ||eng d
020 $a 9781339181424
035 $a (MiAaPQ)AAI3731704
035 $a AAI3731704
040 $a MiAaPQ $c MiAaPQ
100 1 $a Taylor, Jean E. $3 747440
245 1 3 $a An examination of the relationship between audit quality and related audit factors: The Federal Single Audit Act (1998).
300 $a 133 p.
500 $a Source: Dissertation Abstracts International, Volume: 77-03(E), Section: A.
500 $a Adviser: Judith L. Forbes.
502 $a Thesis (Ph.D.)--Capella University, 2015.
520 $a The importance of auditing as one of the core financial reporting monitoring mechanisms is widely accepted in the literature by both scholars and practitioners. However, the significance of the relationships between the quality of an audit and various factors within the nonprofit audit environment remains a controversial issue. The nonprofit audit environment is of special interest because, as suggested by prior research, the diverse nature of nonprofit organizations---particularly when assessed in terms of the range of services offered by them, and the peculiarities of that audit environment, such as reduced litigation risks---may be contributing in significant ways to differential audit quality received from auditors operating within this sector. The purpose of this study was to empirically examine the significance of the relationships among audit quality and audit firm size, audit firm specialization, client size, client complexity, and audit report lag, all within the context on the nonprofit audit environment. The relationship between audit quality and the specific audit-related factor was assessed by using auditing findings, questioned costs and material weaknesses as measures of audit quality. This model of audit quality was tested on a sample of audit reports for nonprofit organizations within the State of Florida obtained from the Federal Audit Clearing House. The results of this correlation and descriptive analysis suggested that the audit quality of these organizations was not significantly related to the audit firm size, audit firm specialization, client size, client complexity, and audit report lag.
590 $a School code: 1351.
650 4 $a Accounting. $3 557516
650 4 $a Public administration. $3 531287
690 $a 0272
690 $a 0617
710 2 $a Capella University. $b School of Business and Technology. $3 1673949
773 0 $t Dissertation Abstracts International $g 77-03A(E).
790 $a 1351
791 $a Ph.D.
792 $a 2015
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3731704