دانلود رایگان مقاله ISI درباره تاثیر اشتغال حسابرسان سابق با مشتریان حسابرسی روی دریافت های استقلال حسابرس
شنبه, ۲۸ مهر ۱۳۹۷، ۰۱:۱۷ ب.ظ
دانلود رایکان مقاله انگلیسی ISI با موضوع تاثیر اشتغال حسابرسان سابق با مشتریان حسابرسی روی دریافت های استقلال حسابرس
عنوان فارسی مقاله:
تاثیر اشتغال حسابرسان سابق با مشتریان حسابرسی روی دریافت های استقلال حسابرس
عنوان انگلیسی مقاله:
The impact of ex-auditors’ employment with audit clients on perceptions of auditor independence
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Abstract
It is a common knowledge that auditors often being offered a position in their clients’ firms. However, following the collapse of Enron and other infamous financial scandals like Global Crossing and Waste Management in the US, the accounting profession was brought into sharp focus particularly regarding issues that may affect auditor independence. One of the issues is the practice of auditors seeking employment with their audit clients. Therefore, the main objective of this study is to examine whether the practice of ex-auditors’ employment with audit clients affects perceptions of auditor independence from the perspective of financial statement users in Malaysia.
چکیده
این یک شناخت معمول است که حسابرسان اغلب، موقعیتی را در شرکت‌های مشتریان خود دریافت می‌کنند. اگرچه، به دنبال سقوط انرون و سایر رسوایی‌های مالی نامشهور مانند گلوبال کرایسنگ و ویست منیجمنت (مدیریت اتلاف) در آمریکا، تخصص حسابداری، تمرکز شدیدی را علی‌الخصوص در رابطه با مساعلی که ممکن است دارای تاثیر روی استقلال حسابرسان باشند دریافت کرد. یکی از مساعل، عملکرد حسابرسانی است که به دنبال اشتغال با مشتریان حسابرسی خود هستند. بنابراین، هدف اصلی این مقاله، بررسی این است که آیا عملکرد اشتغال حسابرسان سابق با مشتریان حسابرسی دارای تاثیر روی دریافت‌های استقلال حسابرس از چشم‌انداز کاربران صورت‌های مالی در مالزی است.
کلمات کلیدی
The Impact of Ex-auditors' Employment with Audit Clients on ... https://www.sciencedirect.com/science/article/pii/S1877042815004243 by M Ahmad - 2015 - Cited by 6 - Related articles The Impact of Ex-auditors' Employment with Audit Clients on Perceptions of Auditor ... Auditor independence and non-audit services: a literature review. ICAEW ... (PDF) The Impact of Ex-auditors' Employment with Audit Clients on ... https://www.researchgate.net/.../273501105_The_Impact_of_Ex-auditors'_Employme... Jan 6, 2016 - The Impact of Ex-auditors' Employment with Audit Clients on Perceptions of Auditor Independence. Article (PDF Available) in Procedia - Social ... [PDF]The Impact of Ex-auditors' Employment with Audit Clients on ... - Core https://core.ac.uk/download/pdf/82297831.pdf by M Ahmad - 2015 - Cited by 6 - Related articles Kuala Lumpur. The impact of ex-auditors' employment with audit clients on perceptions of auditor independence. Maslina Ahmad*. Department of Accounting ... CPAs' employment with former audit clients and auditor independence ... https://www.emeraldinsight.com/doi/10.1108/02686901011026341 by P Law - 2010 - Cited by 12 - Related articles Auditors' employment with their former audit clients has been an issue of concern to regulators and accounting bodies because of its perceived effect on auditor ... Employment Effects on Auditor Independence - jstor https://www.jstor.org/stable/246297 by EA Imhoff Jr - 1978 - Cited by 80 - Related articles problem posed by CPAs who accept employment with ex-client firms. First, CPA firm data concerning how frequently auditors actually leave public accounting to accept ... the impact of two variables on perceived independence to be evaluated: (1 ) the ... auditing and working for a client firm; and (2) the rank of the ex-auditor. [PDF]Auditors' Employment With Clients And Interaction With Their Former ... https://libres.uncg.edu/ir/uncg/f/V_Iyer_Auditor's_2003.pdf by VM Iyer - Related articles It is not unusual for auditors to accept employment with audit clients upon leaving .... with clients affect perceptions of auditor independence, what factors impact. Client employment of previous auditors: shareholders' views on ... https://www.tandfonline.com/doi/full/10.1080/00014788.2012.707968?src=recsys Aug 13, 2012 - One of these threats is the employment of an ex-auditor by a client company. ... a former auditor by an audit client as a threat to the independence of the .... the consequences for the audit firm of personnel career moves to audit clients: .... the client company damaged perceived auditor independence (Wright ... Part 4 - Auditor independence - Treasury archive archive.treasury.gov.au/documents/403/HTML/docshell.asp?URL=Ch4.asp The Australian Statement of Auditors Practice AUP 32 - Audit Independence (AUP 32) .... Employment by client of former auditor/employee of auditor. ..... and whether there would be a material impact on the financial statements. .... of non-audit services contributes to a perception that audit independence may be impaired. [PDF]Auditor Independence and Audit Quality - Semantic Scholar https://pdfs.semanticscholar.org/5335/2629ac41e9808d8c395ced9949289ce90331.pdf by L Lin - Cited by 125 - Related articles different perception on auditor independence and its effects. ... the behavior of auditors and clients and the degree of independence threats to .... Raman (2006) study the association between ex-ante cost of equity capital and client's relative size ...... month time span between auditing and client employment as independent ... [PDF]Auditors' perceptions on impact of mandatory audit firm rotation on ... www.academicjournals.org/article/article1396877655_Said%20and%20Khasharmeh.pdf by K Said - 2014 - Cited by 8 - Related articles Apr 9, 2014 - Factors affecting the ability of auditors to remain independent ... audit clients, ex-auditor employment with an audit client and the existence of ...
