The Influence of Auditor Independence Regulation on Earnings Quality: An Empirical Analysis of Firms Cross-Listed in the US# Roger Meuwissen Universiteit Maastricht Frank Moers Universiteit Maastricht Erik Peek Universiteit Maastricht Ann Vanstraelen Universiteit Antwerpen and Universiteit Maastricht September 2003 # Corresponding author is Ann Vanstraelen. E-mail address: a.vanstraelen@aim.unimaas.nl. Adress for correspondence: Department of Accounting and Information Management‚ Faculty of
Premium Audit Auditing Auditor's report
Factors Influencing Auditor Switch: Evidence from A Shares Companies Listed in Shanghai and Shenzhen Stock Exchange in China BY Deng Zhirui 0930600019 BBA-Accounting Li Lujun 0930600064 BBA-Accounting A Business Project Submitted to the Division of Business and Management in Partial Fulfillment of the Graduation Requirement for the Degree of Bachelor of Business Administration (Honours) Beijing Normal University – Hong Kong Baptist University United International
Premium Audit Auditing Auditor's report
responsibilities of internal auditor and external auditor in relation to: I. The design and operations of systems and controls Internal auditor | External auditor | Internal auditing activity is primarily directed at improving internal control. Internal auditors perform audits to evaluate whether the systems and processes are designed and operated effectively as well as providing recommendations for improvement. | External auditors may be called upon to determine if an organization ’s internal controls
Premium Auditing Internal control Audit
The European Court of Auditors Introduction The European Court of Auditors is the fifth institution of the European Union (EU). It was established in 1975 in Luxembourg to audit the accounts of EU institutions. This report will cover 3 aspects which are history‚ organization and president. Then it will give some criticism about the declaration of assurance and the size of the court. History The Court of Auditors was created by the 1975 Budgetary Treaty and was formerly established on 1977-10-18
Premium European Union Treaty of Lisbon European Commission
Since ancient times‚ people have realized how important of human rights are and they have been fighting for thousands years to achieve and complete them. The fight for human rights is still happening nowadays. Because of the rise of technology and media‚ freedom of press is as much important as freedom of speech‚ especially with journalists. The article “____” written by AUTHOR states that a new law has threaten many journalists in revealing the truth about a food industry. The author uses lots of
Premium Rhetoric Law Human rights
Running head: Ethical Dilemma Ethical Dilemma Amber Norris Grand Canyon University February 24th‚ 2013 Ethical Dilemma All healthcare professionals take the Hippocratic Oath‚ in this oath it states that‚ “I will respect the privacy of my patients‚ for their problems are not disclosed to me that the world may know.” (Miles‚ S. H. (2004) There are many different versions of this oath but the concept
Premium Ethics Health care Health care provider
Ethics‚ also known as moral philosophy‚ is a subdivision of philosophy‚ dealing with questions about morality. Societies‚ religions‚ professional groups all around the globe have their own principles or standards of conduct‚ which are followed by their members (Davis‚ Fowler‚ & Aroskar‚ 1997). Ethics is concerned with what is right‚ and what is wrong‚ good or bad‚ fair or unfair‚ responsible or irresponsible‚ it relates to what we ought to do in terms of rights‚ obligations‚ and benefits to society
Premium Ethics Morality
WHAT THEY DO: Accountants and auditors examine financial statements for accuracy and conformance with laws. Accountants and auditors prepare and examine financial records. They ensure that financial records are accurate and that taxes are paid properly and on time. Accountants and auditors assess financial operations and work to help ensure that organizations run efficiently. Duties Accountants and auditors typically do the following: • Examine financial statements to be sure that they are
Premium Certified Public Accountant Accountant Auditing
Ethics defined is “How people try to live their lives according to a standard of ‘right’ or ‘wrong’ behaviour” (Ghillyer‚ 2010‚ p.6)‚ and Shaw‚ Barry‚ and Sansbury (2009‚ p.6) states the question “How are we to relate to each other in order to ensure that our individual and collective well-being is enhance?”. Ethics is crucial not only in personal and business but within our society and community‚ the business world is competitively brutal and without a set of ethics to follow it could be disastrous
Premium Ethics Morality
Q 2.5 ■ The external auditor is the person appointed by the local government under the Local Government Act 1995 to undertake an audit of the accounts and financial report for each financial year. ■ The internal auditor is the person appointed by the local government to undertake an audit of the adequacy and effectiveness of the internal control structure and may include financial controls‚ legislative compliance‚ information systems‚ employment practices and risk management. The primary role
Premium Auditing Audit Internal control