کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489647 | 938142 | 2005 | 35 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
External audit in the National Health Service in England and Wales: A study of an oversight body's control of auditor remuneration
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Independence, it has been argued, is influenced by the total auditor remuneration paid by the client. In this study we examine total auditor remuneration in a regulated market which seeks to ensure audit independence and audit quality. In particular we undertake rigorous analysis of auditor remuneration by the type of auditor: We place emphasis on the differentiation between private sector firms and the AC's in-house auditors (District Audit). Individual private audit firms charge premiums (up to 16%) for particular audit work in identified locations, but no premiums were found when we examined total auditor remuneration. The regime appears to permit efficient operation of the audit market while safeguarding both audit independence and standards.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 24, Issue 3, MayâJune 2005, Pages 207-241
Journal: Journal of Accounting and Public Policy - Volume 24, Issue 3, MayâJune 2005, Pages 207-241
نویسندگان
Ilias G. Basioudis, Sheila Ellwood,