Extracto
Inhaltsverzeichnis
I. INTRODUCTION
II. BACKGROUND
THE PIONEER – PUBLIC AUDIT OVERSIGHT IN THE U.S
THE FOLLOWER – PUBLIC AUDIT OVERSIGHT IN THE EU
THE VOLUNTEERS – PUBLIC AUDIT OVERSIGHT AT AN INTERNATIONAL LEVEL
THE INTENTION – ENHANCEMENT OF AUDIT QUALITY
AUDIT QUALITY
LINKING PUBLIC AUDIT OVERSIGHT TO AUDIT QUALITY
III. LITERATURE REVIEW AND DEVELOPMENT OF HYPOTHESES
RESEARCH ON SELF-REGULATED PEER REVIEWS
RESEARCH ON INDEPENDENT INSPECTIONS
IV. DATA AND RESEARCH METHOD
SAMPLE AND DESCRIPTIVE STATISTICS
EMPIRICAL MODEL
THE MODIFIED JONES MODEL
ABNORMAL WORKING CAPITAL ACCRUALS
DEPENDENT VARIABLE
INDEPENDENT VARIABLES
CONTROL VARIABLES
V. EMPIRICAL RESULTS
VI. SENSITIVITY TEST
VII. ROBUSTNESS TEST
VIII. CONCLUSION
IX. REFERENCES
X. Appendix
Appendix E: Description of the Dechow and Dichev Model
- Citar trabajo
- Matthias Linke (Autor), 2015, The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality?, Múnich, GRIN Verlag, https://www.grin.com/document/495142
Textos similares
Así es como funciona
Comentarios