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Client Perceptions of Auditor Charac...
~
Northcentral University.
Client Perceptions of Auditor Characteristics and Auditor-Related Behaviors Predict Client Acceptance of Public Sector Audit Recommendations.
紀錄類型:
書目-語言資料,手稿 : Monograph/item
正題名/作者:
Client Perceptions of Auditor Characteristics and Auditor-Related Behaviors Predict Client Acceptance of Public Sector Audit Recommendations./
作者:
Nyangau, Moses Makori.
面頁冊數:
1 online resource (137 pages)
附註:
Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:
Dissertation Abstracts International79-02A(E).
標題:
Accounting. -
電子資源:
click for full text (PQDT)
ISBN:
9780355338478
Client Perceptions of Auditor Characteristics and Auditor-Related Behaviors Predict Client Acceptance of Public Sector Audit Recommendations.
Nyangau, Moses Makori.
Client Perceptions of Auditor Characteristics and Auditor-Related Behaviors Predict Client Acceptance of Public Sector Audit Recommendations.
- 1 online resource (137 pages)
Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Thesis (D.B.A.)
Includes bibliographical references
Local government auditing has been under scrutiny due to findings of substandard audit quality. Some infamous cases local government frauds have pointed to the need for greater oversight and use of audit findings. The results of audits do not come to fruition if local governments do not implement auditor recommendations. The purpose of this non-experimental, quantitative study was to determine whether the perceptions of local government managers' in Minnesota concerning audit quality predicted their adoption of audit recommendations. Minnesota was the study location because manager perceptions of state led audits with consistent standards across municipalities could be used, thus, minimizing some potential confounding variables. A 7-point Likert survey was used to collect data from managers who were recruited through a professional organization. A sample of 54 allowed for adequate power for a regression analysis; the goal was to determine whether adoption of recommendations was predicted by perceived audit quality as proxied by operationalizing three auditor behaviors: due diligence of the auditors, quality control measures taken by the auditors, and relationships with the clients. These relationships were tested using four hypotheses: each of the three predictors proved to have a simple linear relationship with the outcome variable of auditor adoption of recommendations; for the fourth hypothesis, these three predictors jointly and significantly predicted the outcome variable. However, in the multiple regression, due diligence of the auditors did significantly contribute to the explained variance in the outcome variable. Although due diligence is associated with behavioral attributes of quality, a conclusion was that due diligence might not play a role in manager adoption of recommendations in the context of state led audits. One practical implication is that the perception of local governments could be improved concerning state auditor relationships with local managers and auditee knowledge of quality control by state auditors. Localities across the country may use differing audit procedures and standards, and along with other contextual variables, these may influence manager perceptions of audit quality and tendency to adopt recommendations. Future studies might be devised to examine localities nationwide where contextual variables which may confound results are well-controlled similarly this study.
Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018
Mode of access: World Wide Web
ISBN: 9780355338478Subjects--Topical Terms:
561166
Accounting.
Index Terms--Genre/Form:
554714
Electronic books.
Client Perceptions of Auditor Characteristics and Auditor-Related Behaviors Predict Client Acceptance of Public Sector Audit Recommendations.
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Client Perceptions of Auditor Characteristics and Auditor-Related Behaviors Predict Client Acceptance of Public Sector Audit Recommendations.
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Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
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Northcentral University
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Includes bibliographical references
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Local government auditing has been under scrutiny due to findings of substandard audit quality. Some infamous cases local government frauds have pointed to the need for greater oversight and use of audit findings. The results of audits do not come to fruition if local governments do not implement auditor recommendations. The purpose of this non-experimental, quantitative study was to determine whether the perceptions of local government managers' in Minnesota concerning audit quality predicted their adoption of audit recommendations. Minnesota was the study location because manager perceptions of state led audits with consistent standards across municipalities could be used, thus, minimizing some potential confounding variables. A 7-point Likert survey was used to collect data from managers who were recruited through a professional organization. A sample of 54 allowed for adequate power for a regression analysis; the goal was to determine whether adoption of recommendations was predicted by perceived audit quality as proxied by operationalizing three auditor behaviors: due diligence of the auditors, quality control measures taken by the auditors, and relationships with the clients. These relationships were tested using four hypotheses: each of the three predictors proved to have a simple linear relationship with the outcome variable of auditor adoption of recommendations; for the fourth hypothesis, these three predictors jointly and significantly predicted the outcome variable. However, in the multiple regression, due diligence of the auditors did significantly contribute to the explained variance in the outcome variable. Although due diligence is associated with behavioral attributes of quality, a conclusion was that due diligence might not play a role in manager adoption of recommendations in the context of state led audits. One practical implication is that the perception of local governments could be improved concerning state auditor relationships with local managers and auditee knowledge of quality control by state auditors. Localities across the country may use differing audit procedures and standards, and along with other contextual variables, these may influence manager perceptions of audit quality and tendency to adopt recommendations. Future studies might be devised to examine localities nationwide where contextual variables which may confound results are well-controlled similarly this study.
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Ann Arbor, Mich. :
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click for full text (PQDT)
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