Factors Affecting Audit Quality: The Moderating Effect of Dysfunctional Behavior

Abstract

FACTORS AFFECTING THE QUALITY INTERNAL CONTROL ENVIRONMENT IN AUDIT FIRMS OF MALAYSIAIslamic Banking Regulation and Supervision: Survey Results and ChallengesPublic Sector AuditEfficiency in Business and EconomicsAn Investigation Into the Perception of Oil Companies and Audit Firms on Factors Affecting Service Quality of AuditingGovernment Auditing Standards 2018 RevisionReaching Key Financial Reporting DecisionsQuality Planning and AssuranceICAME 2019An Evaluation of Factors Affecting the Progression to Clean Audit Outcomes in South African MunicipalitiesAuditing: A Risk-Based Approach to Conducting a Quality AuditQuality Control Procedure for Statutory Financial AuditFactors Affecting Audit Quality in the 2007 UK Regulatory EnvironmentCurrent Issues in AuditingICFF 2019Proceedings in Finance and Risk Perspectives ‘12Knowledge Discovery and Data MiningFactors Affecting the Quality of Auditors' WorkMeasurement Models of Public Companies Audit QualityAuditorsContemporary Research in Accounting, Auditing and FinanceInstitutional Factors Affecting Internal AuditECMLG 2021 17th European Conference on Management, Leadership and GovernanceFactors Affecting External Audit QualityProceedings of the 3rd International Conference of Economics and Management (CIREG 2016) Volume IAuditing TeamsExternal Auditing and QualityFACTORS AFFECTING THE QUALITY INTERNAL AUDIT IN OIL AND GAS SECTOR IN TRIPOLI-LIBYAResearch on Professional Responsibility and Ethics in AccountingEuropean Corporate LawAudit QualityContemporary Issues in Audit Management and Forensic AccountingCommunications with Audit Committees (or Equivalent)AuditingDirectors’ Decisions and the LawCybersecurity, Privacy and Freedom Protection in the Connected WorldAuditing, an Integrated ApproachAccounting Education for the 21st CenturyCPA Professional ResponsibilitiesCPA Audit Quality The volume includes a set of selected papers extended and revised from the 4th International conference on Knowledge Discovery and Data Mining, March 1-2, 2011, Macau, Chin. This Volume is to provide a forum for researchers, educators, engineers, and government officials involved in the general areas of knowledge discovery and data mining and learning to disseminate their latest research results and exchange views on the future research directions of these fields. 108 high-quality papers are included in the volume.Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development. Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change. This book provides an up-todate view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.This volume offers a collection of studies on problem of organization’s efficiency, criteria for evaluating the efficiency, tools and methods for measuring the efficiency. The articles included present an interdisciplinary look at efficiency, its essence and the principles of its measurement. The contributions also identify a broad spectrum of conditions for achieving efficiency in various types of organizations and systems (e.g. public institution, non-profit organizations), representing various industries. The book collects selected papers presented at the 7th International Conference "Efficiency as a Source of the Wealth of Nations", held in Wrocław, Poland, in May 2017.This fully updated new edition provides the best-known practical overview of the law regarding companies, business activities, and capital markets in Europe, at both the European Union (EU) and Member State levels. It incorporates analysis of recent developments including the impact of global initiatives in such aspects of the corporate environment as regulation of financial institutions and non-financial reporting obligations with a view to sustainability and other social responsibility concerns. The authors, all leading experts in European corporate law, describe current and emerging trends in such areas of corporate law practice as the following: rules on cross-border mergers; employee involvement in business activities; the initiatives by the Organisation for Economic Co-operation and Development (OECD) and the EU to curb tax avoidance; Member States’ implementation of EU legislation; a company’s freedom to incorporate in a jurisdiction not its own; competition among the legal forms of different Member States; and safeguarding of employee involvement in cross-border transactions. With respect to national law, the laws of Belgium, France, Germany, the Netherlands, Poland, Spain, and the United Kingdom are taken into account; Italy is now included in this new edition. As in earlier editions, the authors demonstrate that analysis and comparison of national corporate laws yield highly valuable general principles and observations, not least because business