美国林肯论文代写:北美公司的研究

美国林肯论文代写:北美公司的研究

在会计文献的基础上的结果的实验数据支持这一想法,大部分就在规划审计在定价阶段看财务报告的自信。居尔等人。(2003)在通过酌情积累和审计收费进行检查时,发现盈余管理之间的正相关关系。使用的审计事务所的实际客户风险评估的专有数据,她和约翰斯通(2004)报道,如果风险的盈余管理与公司治理风险的增加,他们将增加审计费用由于加强审计力度。
通过对发展中国家的公司,里昂和马赫(2005)发现,审计费用是这些企业已经支付给政府官员更多的诱惑。由各种研究发现的证据是真实的,在客户层面上的核数师评估风险导致更多的审计费用。这是由于在审计中更大的风险,所以他们希望更多的费用。组织的环境是由董事会和管理层的方法、意识、准则和活动所设定的。这些也是公司治理的最重要的组成部分。重大内部控制缺陷的客户一般倾向于接受更多的努力从审计师发现由卡普兰(1985)和Kreutzfeldt和华勒斯(1986)。它是由科恩和汉诺发现(2000),审计实质性测试一般计划增加时,缺乏有效的公司治理提出了。相反,包括勤奋的公司治理委员会的某些组件,独立等已被研究者如Abbott等人的研究。(2003)和Carcello等人。(2002)。审计收费与公司治理措施的显著递进关系。这意味着,如果有更高质量的公司治理,将有更高的收费。

美国林肯论文代写:北美公司的研究

Most of the findings in accounting literature based on experimental data has supported the idea that most auditors would see the assertiveness of financial reporting while planning audit and during pricing stages . Gul et al. (2003) has found a positive relationship between earnings management when checked by discretionary accumulations and audit fees. Using the proprietary data set of audit firms’ actual client risk assessments, Bedard and Johnstone (2004) have reported that if the risk earnings management and the risk of corporate governance increase, they will increase the audit fees due to enhanced audit effort.
By examining the firms in developing countries, Lyon and Maher (2005) have found that audit fees are more for those firms which have paid enticements to government officials. The evidence found by various studies is true to auditors’ assessing risk at the client level leads to more audit fees. This is due to greater risk involved in the audit and so they expect more fees. The environment of the organization is set by the approach, awareness, guidelines, and activities of board of directors and management. These are also the most important components of corporate governance. The clients with significant internal control weaknesses generally tend to receive more effort from the auditors as found by Kaplan (1985) and Kreutzfeldt and Wallace (1986) . It is found by Cohen and Hanno (2000) that auditors generally plan substantive testing which increases when lack of effective corporate governance is presented. On the contrary, certain components of corporate governance board including diligence, independence etc. have been examined by prior researchers like Abbott et al. (2003) and Carcello et al. (2002) . They found a significantly progressive relationship between audit fees and the measures of corporate governance. This means that if there is higher quality corporate governance, there will be higher fees .

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