scholarly journals The triggers and consequences of audit team stress: Qualitative evidence from engagement teams

2021 ◽  
Author(s):  
Alice Annelin ◽  
Tobias Svanström
Keyword(s):  
Qualitative Evidence ◽  
Audit Team

Progress In The Practical Application Of Automated Image Analysis To Tem Negatives

1977 ◽  
Vol 35 ◽  
pp. 214-217
Author(s):  
F. A. Heckman ◽  
E. Redman ◽  
J.E. Connolly
Keyword(s):  
Image Analysis ◽  
Image Quality ◽  
Exposure Time ◽  
Image Contrast ◽  
Automated Image Analysis ◽  
Practical Application ◽  
Factors Affecting ◽  
High Image Quality ◽  
Qualitative Evidence ◽  
Comprehensive Study

In our initial publication on this subject1) we reported results demonstrating that contrast is the most important factor in producing the high image quality required for reliable image analysis. We also listed the factors which enhance contrast in order of the experimentally determined magnitude of their effect. The two most powerful factors affecting image contrast attainable with sheet film are beam intensity and KV. At that time we had only qualitative evidence for the ranking of enhancing factors. Later we carried out the densitometric measurements which led to the results outlined below.Meaningful evaluations of the cause-effect relationships among the considerable number of variables in preparing EM negatives depend on doing things in a systematic way, varying only one parameter at a time. Unless otherwise noted, we adhered to the following procedure evolved during our comprehensive study:Philips EM-300; 30μ objective aperature; magnification 7000- 12000X, exposure time 1 second, anti-contamination device operating.

Qualitative Evidence of Imagery Processing in Sport

2011 ◽  
Author(s):  
Anthony Watt ◽  
Juha Kokkonen ◽  
Maretha Claasen
Keyword(s):  
Qualitative Evidence ◽  
Imagery Processing

Human Rights and Community-led Development

2018 ◽  
Author(s):  
Ben Cislaghi
Keyword(s):  
Human Development ◽  
West African ◽  
Ethnographic Study ◽  
Theory And Practice ◽  
Community Based ◽  
Theoretical Understanding ◽  
Qualitative Evidence ◽  
Actual Change ◽  
Grassroots Level ◽  
Education And Development

How can we best empower people living in the most economically disadvantaged areas of the world to improve their lives in ways that matter to them? This book investigates work of the NGO Tostan as a working model of human development. The study is grounded in the ethnographic study of the actual change that happened in one West African village. The result is a powerful mix of theory and practice that questions existing approaches to development and that speaks to both development scholars and practitioners. Divided into three parts, the book firstly assesses why top-down approaches to education and development are unhelpful and offers a theoretical understanding of what constitutes helpful development. Part two examines Tostan's community-based participatory approach as an example of a helpful development intervention, and offers qualitative evidence of its effectiveness. Part three builds a model of how community-led development works, why it is helpful, and what practitioners can do to help people at the grassroots level lead their own human development.

Social organization in the Orcadian Neolithic: identification of elite domestic structures and settlements through analysis of excavation data

2018 ◽  
Vol 40 (1) ◽  
pp. 25-53 ◽  
Author(s):  
David MacInnes
Keyword(s):  
Social Organization ◽  
Qualitative Data ◽  
Social Hierarchy ◽  
Published Data ◽  
Early Neolithic ◽  
Late Neolithic ◽  
New Approach ◽  
Qualitative Evidence ◽  
Methods Of Analysis ◽  
The Subject

The nature of social organization during the Orcadian Neolithic has been the subject of discussion for several decades with much of the debate focused on answering an insightful question posed by Colin Renfrew in 1979. He asked, how was society organised to construct the larger, innovative monuments of the Orcadian Late Neolithic that were centralised in the western Mainland? There are many possible answers to the question but little evidence pointing to a probable solution, so the discussion has continued for many years. This paper takes a new approach by asking a different question: what can be learned about Orcadian Neolithic social organization from the quantitative and qualitative evidence accumulating from excavated domestic structures and settlements?In an attempt to answer this question, quantitative and qualitative data about domestic structures and about settlements was collected from published reports on 15 Orcadian Neolithic excavated sites. The published data is less extensive than hoped but is sufficient to support a provisional answer: a social hierarchy probably did not develop in the Early Neolithic but almost certainly did in the Late Neolithic, for which the data is more comprehensive.While this is only one approach of several possible ways to consider the question, it is by exploring different methods of analysis and comparing them that an understanding of the Orcadian Neolithic can move forward.

THE INSTITUTIONAL EFFECTS OF LEADERSHIP: THE UNITED STATES GENERAL ACCOUNTING OFFICE AND ITS AUDIT REPORT REVIEW PROCESS

1994 ◽  
Vol 21 (1) ◽  
pp. 255-273 ◽  
Author(s):  
Onker N. Basu
Keyword(s):  
United States ◽  
Review Process ◽  
Field Research ◽  
The United States ◽  
Organizational Leaders ◽  
Audit Report ◽  
The Public ◽  
General Accounting Office ◽  
Audit Team ◽  
The Impact

In accounting research, the role of organizational leaders has been underrepresented. The limited research dealing with leadership issues has focused on the impact of leadership on micro activities such as performance evaluation, budget satisfaction, and audit team performance. The impact of leadership on the structure of accounting and audit systems and organizations has been ignored. This paper focuses on the impact that past Comptrollers General have had on the working and structure of one federal audit agency, the United States General Accounting Office (GAO). In addition, it also focuses on the influence of the two most recent Comptrollers General on one important audit related activity, i.e., the audit report review process. Using qualitative field research methods, this paper documents how the organizational leadership impacts its long-term audit practices and thereby influences auditing, especially in the public sector.

The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness

2018 ◽  
Vol 38 (3) ◽  
pp. 121-147 ◽  
Author(s):  
Christine Contessotto ◽  
W. Robert Knechel ◽  
Robyn A. Moroney
Keyword(s):  
Audit Quality ◽  
Data Availability ◽  
The Core ◽  
Specific Experience ◽  
Primary Core ◽  
Using Data ◽  
Audit Team ◽  
Industry Experience ◽  
Jel Classifications ◽  
Core Role

SUMMARY Audit quality is dependent on the experience and effort of the audit team to identify and respond to client risks (risk responsiveness). Central to each team are the core role holders who plan and execute the audit. While many studies treat the partner as the primary core role holder, the manager and auditor-in-charge (AIC) are also important. Using data for engagements from two midtier firms, we analyze the association between the experience and relative effort of the manager and AIC and risk responsiveness. We find a manager's client-specific experience is associated with risk responsiveness for non-listed clients but find no evidence that the general or industry experience of a manager, or the experience of the AIC, is associated with risk responsiveness. The client-specific experience and relative effort of the partner is associated with risk responsiveness. These results suggests that managers can provide an important, albeit limited, contribution to the audit. JEL Classifications: M2. Data Availability: The data were made available to the researchers on the understanding that they will remain confidential.

Additional Evidence on Audit Report Lag

2001 ◽  
Vol 20 (1) ◽  
pp. 137-146 ◽  
Author(s):  
W. Robert Knechel ◽  
Jeff L. Payne
Keyword(s):  
Earnings Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Fiscal Year ◽  
Sources Of Information ◽  
Audit Report ◽  
The Public ◽  
Time Period ◽  
Audit Team ◽  
Available Information

The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously available information. In general, the value of information from the audited financial statement will decline as the audit report lag (the time period between a company's fiscal year end and the date of the audit report) increases since competitively oriented users may obtain substitute sources of information. Furthermore, the literature on earnings quality and earnings management suggests that unexpected reporting delays may be associated with lower quality information. The purpose of this paper is to extend our understanding about the determinants of audit report lag using a proprietary database containing 226 audit engagements from an international public accounting firm. We examine three previously uninvestigated audit firm factors that potentially influence audit report lag and are controllable by the auditor: (1) incremental audit effort (e.g., hours), (2) the resource allocation of audit team effort measured by rank (partner, manager, or staff), and (3) the provision of nonaudit services (MAS and tax). The results indicate that incremental audit effort, the presence of contentious tax issues, and the use of less experienced audit staff are positively correlated with audit report lag. Further, audit report lag is decreased by the potential synergistic relationship between MAS and audit services.

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