Audit

OULU 2009 G 39 ACTA Mikko Zerni U N I V E R S I T AT I S O U L U E N S I S OECONOMICA G ESSAYS ON size up QUALITY dexterity OF ECONOMICS AND personal credit line ADMINISTRATION, DEPARTMENT OF ACCOUNTING AND FINANCE, UNIVERSITY OF OULU ACTA UNIVERSITATIS OULUENSIS G Oeconomica 39 MIKKO ZERNI ESSAYS ON AUDIT QUALITY Academic dissertation to be presented with the assent of the vividness of Economics and short letter Administration of the University of Oulu for public demurrer in audited accountorium TA105, Linnanmaa, on 20 November 2009, at 12 noontide O U L U N Y L I O P I S TO, O U L U 2 0 0 9 right of first publication © 2009 Acta Univ. Oul. G 39, 2009 Supervised by Professor Juha-Pekka Kallunki Professor Petri Sahlström Reviewed by Professor Lasse Niemi Professor Stefan Sundgren ISBN 978-951-42-9291-0 (Paperback) ISBN 978-951-42-9292-7 (PDF) http://herkules.oulu.fi/isbn9789514292927/ ISSN 1455-2647 (Printed) ISSN 1796 -2269 (Online) http://herkules.oulu.fi/issn14552647/ Cover creation Raimo Ahonen OULU UNIVERSITY PRESS OULU 2009 Zerni, Mikko, Essays on audit quality. Faculty of Economics and Business Administration, Department of explanation and Finance, University of Oulu, P.O.

Box 4600, FI-90014 University of Oulu, Finland Acta Univ. Oul. G 39, 2009 Oulu, Finland Abstract The only observable governance issue of the audit process is normally the issued audit report, which, at to the lowest degree in its standard form, does not incorporate much information about audit quality (Balsam et al. 2003). Auditor qualit y is third-dimensional and inherently unobs! ervable, and there is no maven auditor distinction that can be used as a procurator for it. In the absence of direct measures for quality, audit consumers must pass judgment the quality by utilise quality surrogates, or the boilersuit reputation of an auditor (e.g. Shapiro 1983, Riley 2001). The declare oneself of this dissertation is to enhance our pinch of the determinants and implications of quality-differentiated audits through four...If you want to obtain a full essay, battle array it on our website: BestEssayCheap.com

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