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type</title> <meta name="description" content="Search results for: audit type"> <meta name="keywords" content="audit type"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler ml-auto" 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id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="audit type"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 7073</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: audit type</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7073</span> Financial Audit Planning: Its Importance in Kosovo Entrepreneurship</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shpetim%20Rezniqi">Shpetim Rezniqi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Over the years has increased, and increasingly has become necessary to make audit of financial statements. An auditor to perform an audit, should plan its audit in order to provide a high-quality audit and to be performed in an economic, efficient, effective and timely. This phase of the audit is also important stages of reach to the final goal of an audit to be professional and based in Kosovo and International Standards on Auditing. Always considering Kosovo as a new state and once out of war, where everything in its entrepreneurship started from the lowest stage of economic development and aim at development and regional and European integration, planning and performing audit becomes even more important. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=control" title="control">control</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=planning" title=" planning"> planning</a>, <a href="https://publications.waset.org/abstracts/search?q=analysis" title=" analysis"> analysis</a> </p> <a href="https://publications.waset.org/abstracts/23170/financial-audit-planning-its-importance-in-kosovo-entrepreneurship" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23170.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">513</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7072</span> The Role and Effectiveness of Audit Committee in Corporate Governance of Credit Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tina%20Vuko">Tina Vuko</a>, <a href="https://publications.waset.org/abstracts/search?q=Marija%20Mareti%C4%87"> Marija Maretić</a>, <a href="https://publications.waset.org/abstracts/search?q=Marko%20%C4%8Cular"> Marko Čular</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to analyze the role and effectiveness of internal mechanism (audit committee) of corporate governance on credit institutions performance in Croatia. Based on research objective, sample of 78 credit institutions listed on Zagreb Stock Exchange, from 2007 to 2012, has been collected and efficiency index of audit committee (EIAC) has been created. Based on the sample and created EIAC, conclusions are as follows: audit committees of credit institutions have medium efficiency, based on EIAC measurement; there is a significant difference in audit committee effectiveness, in observed period; there is no positive relationship between audit committee effectiveness and credit institution performance; there is a significant difference between level of audit committee effectiveness and audit firm type. Future research should contain increased number of elements in EIAC creation and increased sample, for all obligators who need to establish audit committee. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20institutions" title=" financial institutions"> financial institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=efficiency%20index%20of%20audit%20committee" title=" efficiency index of audit committee"> efficiency index of audit committee</a> </p> <a href="https://publications.waset.org/abstracts/18216/the-role-and-effectiveness-of-audit-committee-in-corporate-governance-of-credit-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18216.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">320</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7071</span> Operations Research Applications in Audit Planning and Scheduling</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdel-Aziz%20M.%20Mohamed">Abdel-Aziz M. Mohamed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be presented as the optimal number of audits in a given planning horizon, or the optimal number of transactions after which an audit should be performed. It also includes the optimal audit schedule. The second approach determines the optimal allocation of audit frequency among all auditable units in the firm. In our review, we discuss both the deterministic and probabilistic models developed for audit planning. In addition, game theory models are reviewed to find the optimal auditing strategy based on the interactions between the auditors and the clients. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=operations%20research%20applications" title="operations research applications">operations research applications</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20frequency" title=" audit frequency"> audit frequency</a>, <a href="https://publications.waset.org/abstracts/search?q=audit-staff%20scheduling" title=" audit-staff scheduling"> audit-staff scheduling</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20planning" title=" audit planning"> audit planning</a> </p> <a href="https://publications.waset.org/abstracts/30968/operations-research-applications-in-audit-planning-and-scheduling" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30968.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">815</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7070</span> Measuring Audit Quality Using Text Analysis: An Empirical Study of Indian Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leesa%20Mohanty">Leesa Mohanty</a>, <a href="https://publications.waset.org/abstracts/search?q=Ashok%20Banerjee"> Ashok Banerjee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20fees" title="audit fees">audit fees</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title=" audit quality"> audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=Big%20N.%20Auditor" title=" Big N. Auditor"> Big N. Auditor</a>, <a href="https://publications.waset.org/abstracts/search?q=joint%20audit" title=" joint audit"> joint audit</a> </p> <a href="https://publications.waset.org/abstracts/95310/measuring-audit-quality-using-text-analysis-an-empirical-study-of-indian-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95310.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">357</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7069</span> The Impact of Audit Committee Industry Expertise on Internal Audit Function</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdulaziz%20Alzeban">Abdulaziz Alzeban</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title="internal audit">internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=industry%20expertise" title=" industry expertise"> industry expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=function" title=" function "> function </a> </p> <a href="https://publications.waset.org/abstracts/29400/the-impact-of-audit-committee-industry-expertise-on-internal-audit-function" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29400.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">357</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7068</span> Transparency of Audit Firms in Croatia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marko%20%C4%8Cular">Marko Čular</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=transparency%20report" title="transparency report">transparency report</a>, <a href="https://publications.waset.org/abstracts/search?q=index%20quality%20of%20transparency%20report" title=" index quality of transparency report"> index quality of transparency report</a>, <a href="https://publications.waset.org/abstracts/search?q=Croatian%20audit%20act" title=" Croatian audit act"> Croatian audit act</a>, <a href="https://publications.waset.org/abstracts/search?q=code%20of%20ethics%20for%20professional%20accountants" title=" code of ethics for professional accountants"> code of ethics for professional accountants</a> </p> <a href="https://publications.waset.org/abstracts/2066/transparency-of-audit-firms-in-croatia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2066.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">298</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7067</span> Risk Based on Computer Auditing and Measures of ‎Prevention</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Hadi%20Khorashadi%20Zadeh">Mohammad Hadi Khorashadi Zadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Amin%20Karkon"> Amin Karkon</a>, <a href="https://publications.waset.org/abstracts/search?q=Seyd%20Mohammad%20Reza%20Mashhoori"> Seyd Mohammad Reza Mashhoori</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The technology of computer audit played a major role in the progress and prospects of a proper application to improve the quality and efficiency of audit work. But due to the technical complexity and the specific risks of computer audit, it should be shown effective in audit and preventive action. Mainly through research in this paper, we propose the causes of audit risk in a computer environment and the risk of further proposals for measures to control, to some extent reduce the risk of computer audit and improve the audit quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=computer%20auditing" title="computer auditing">computer auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=measures%20to%20prevent" title=" measures to prevent"> measures to prevent</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20management" title=" information management"> information management</a> </p> <a href="https://publications.waset.org/abstracts/46033/risk-based-on-computer-auditing-and-measures-of-prevention" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46033.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">526</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7066</span> Risk-Based Computer Auditing and Measures of Prevention</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Hadi%20Khorashadi%20Zadeh">Mohammad Hadi Khorashadi Zadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Amin%20Karkon"> Amin Karkon</a>, <a href="https://publications.waset.org/abstracts/search?q=Seyd%20Mohammad%20Reza%20Mashhoori%20%E2%80%8E"> Seyd Mohammad Reza Mashhoori ‎</a> </p> <p class="card-text"><strong>Abstract:</strong></p> the technology of Computer audit played a major role in the progress and ‎prospects of a proper application to improve the quality and efficiency of audit ‎work. But due to the technical complexity and the specific risks of computer ‎audit, it should be shown effective in audit and preventive action. Mainly through ‎research in this paper, we proposes the causes of audit risk in a computer ‎environment and the risk of further proposals for measures to control, to some ‎extent reduce the risk of computer audit and improve the audit quality.‎ <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=computer%20auditing" title="computer auditing">computer auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=measures%20to%20prevent" title=" measures to prevent"> measures to prevent</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title="information technology">information technology</a> </p> <a href="https://publications.waset.org/abstracts/46967/risk-based-computer-auditing-and-measures-of-prevention" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46967.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">489</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7065</span> A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bita%20Mashayekhi">Bita Mashayekhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Marjan%20Fayyazi"> Marjan Fayyazi</a>, <a href="https://publications.waset.org/abstracts/search?q=Parisa%20Sefati"> Parisa Sefati</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%E2%80%99s%20rotation" title=" auditor’s rotation"> auditor’s rotation</a>, <a href="https://publications.waset.org/abstracts/search?q=reputation" title=" reputation"> reputation</a>, <a href="https://publications.waset.org/abstracts/search?q=capability" title=" capability"> capability</a>, <a href="https://publications.waset.org/abstracts/search?q=assurance" title=" assurance"> assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=experience" title=" experience"> experience</a>, <a href="https://publications.waset.org/abstracts/search?q=responsiveness" title=" responsiveness"> responsiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=expertise" title=" expertise"> expertise</a> </p> <a href="https://publications.waset.org/abstracts/95574/a-study-on-the-relation-between-auditor-rotation-and-audit-quality-in-iranian-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95574.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">231</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7064</span> Developing an Audit Quality Model for an Emerging Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bita%20Mashayekhi">Bita Mashayekhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Azadeh%20Maddahi"> Azadeh Maddahi</a>, <a href="https://publications.waset.org/abstracts/search?q=Arash%20Tahriri"> Arash Tahriri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=integrated%20audit%20quality%20model" title=" integrated audit quality model"> integrated audit quality model</a>, <a href="https://publications.waset.org/abstracts/search?q=demand%20for%20audit%20service" title=" demand for audit service"> demand for audit service</a>, <a href="https://publications.waset.org/abstracts/search?q=supply%20of%20audit" title=" supply of audit"> supply of audit</a>, <a href="https://publications.waset.org/abstracts/search?q=grounded%20theory" title=" grounded theory"> grounded theory</a> </p> <a href="https://publications.waset.org/abstracts/51871/developing-an-audit-quality-model-for-an-emerging-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51871.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">284</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7063</span> Contribution to the Success of the Energy Audit in the Industrial Environment: A Case Study about Audit of Interior Lighting for an Industrial Site in Morocco </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdelkarim%20Ait%20Brik">Abdelkarim Ait Brik</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdelaziz%20Khoukh"> Abdelaziz Khoukh</a>, <a href="https://publications.waset.org/abstracts/search?q=Mustapha%20Jammali"> Mustapha Jammali</a>, <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Chaikhy"> Hamid Chaikhy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The energy audit is the essential initial step to ensure a good definition of energy control actions. The in-depth study of the various energy-consuming equipments makes it possible to determine the actions and investments with best cost for the company. The analysis focuses on the energy consumption of production equipment and utilities (lighting, heating, air conditioning, ventilation, transport). Successful implementation of this approach requires, however, to take into account a number of prerequisites. This paper proposes a number of useful recommendations concerning the energy audit in order to achieve better results, and a case study concerning the lighting audit of a Moroccan company by showing the gains that can be made through this audit. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=energy%20audit" title="energy audit">energy audit</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20diagnosis" title=" energy diagnosis"> energy diagnosis</a>, <a href="https://publications.waset.org/abstracts/search?q=consumption" title=" consumption"> consumption</a>, <a href="https://publications.waset.org/abstracts/search?q=electricity" title=" electricity"> electricity</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20efficiency" title=" energy efficiency"> energy efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=lighting%20audit" title=" lighting audit"> lighting audit</a> </p> <a href="https://publications.waset.org/abstracts/77563/contribution-to-the-success-of-the-energy-audit-in-the-industrial-environment-a-case-study-about-audit-of-interior-lighting-for-an-industrial-site-in-morocco" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77563.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">695</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7062</span> Do Clawback Provisions Increase the Demand for Audit Service?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yu-Chun%20Lin">Yu-Chun Lin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether the adoption of clawback provisions increases the demand for audit service. We use abnormal audit fees to proxy for the demand for audit service. Because firms’ voluntary adoption of the clawback provisions is endogenously determined, this study controls for this bias using the propensity-score matching technique. Based on 1,247 U.S. firms that voluntarily adopt clawback provisions during 2003-2013 and a matched sample, the empirical results show that clawback provisions adoption is associated with abnormal audit fees, especially by firms with higher likelihood of misstatements. When firm executives are overconfident, abnormal audit fees increase subsequent to clawback provisions adoption. Since regulators require listed firms to adopt recoupment policy after 2015 in U.S., the evidence about higher demand for audit service might provide political implications for mandatory clawback provisions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=clawback%20provisions" title="clawback provisions">clawback provisions</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20service" title=" audit service"> audit service</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20fees" title=" audit fees"> audit fees</a>, <a href="https://publications.waset.org/abstracts/search?q=overconfidence" title=" overconfidence"> overconfidence</a> </p> <a href="https://publications.waset.org/abstracts/13707/do-clawback-provisions-increase-the-demand-for-audit-service" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/13707.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">382</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7061</span> Is Audit Quality Implied by Accruals Quality Associated with Audit Fees and Auditor Tenure? Evidence from China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Y.%20Kikhia">Hassan Y. Kikhia</a>, <a href="https://publications.waset.org/abstracts/search?q=Jin%20P.%20Zhang"> Jin P. Zhang</a>, <a href="https://publications.waset.org/abstracts/search?q=Khaldoon%20G.%20Albiatr"> Khaldoon G. Albiatr</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Enron and Arthur Andersen scandal has raised concerns internationally about auditor independence and audit quality. Furthermore, the debate continues about the relationship between audit fees, auditor tenure and audit quality in spite of extensive empirical evidence examining audit failures and earnings management. Therefore, the purpose of current research is to determine the effect of audit fee and audit tenure both partially and simultaneously on the audit quality. Using a sample of Chinese firms, an environment where we believe it provides us with an opportunity to test whether the development of market and legal institutions affects the impact of audit fees and auditor tenure on audit quality. We employ the standard deviation of residuals from regressions relating current accruals to cash flows as proxy for audit quality. The paper documents statistically significant negative association between audit fees and audit quality. These findings are consistent with economic bonding being a determinant of auditor behavior rather than auditor reputational concerns. Further, the current paper shows a positive association between auditor tenure and audit quality in the earlier years of audit tenure. These results support the proposition that when the Learning Effect dominates the Bonding Effect in the earlier years of tenure, then audit quality is likely to be higher. Taken audit fees and audit tenure together, the results suggest that there is positive association between audit fees and audit quality in the earlier years of auditor tenure. Interestingly, the findings of our study have important implications for auditors, policymakers, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investors. To a lesser extent, our paper also differs from the prior studies in methodology and findings in the investigation of audit quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=accruals%20quality" title=" accruals quality"> accruals quality</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20fees" title=" audit fees"> audit fees</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%20tenure" title=" auditor tenure"> auditor tenure</a> </p> <a href="https://publications.waset.org/abstracts/30619/is-audit-quality-implied-by-accruals-quality-associated-with-audit-fees-and-auditor-tenure-evidence-from-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30619.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">281</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7060</span> Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Levan%20Sabauri">Levan Sabauri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit" title="audit">audit</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor" title=" auditor"> auditor</a>, <a href="https://publications.waset.org/abstracts/search?q=auditors%E2%80%99%20ethic%20code" title=" auditors’ ethic code"> auditors’ ethic code</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%E2%80%99s%20risk" title=" auditor’s risk"> auditor’s risk</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement" title=" financial statement"> financial statement</a>, <a href="https://publications.waset.org/abstracts/search?q=objectivity" title=" objectivity"> objectivity</a> </p> <a href="https://publications.waset.org/abstracts/64568/problems-occurring-in-the-process-of-audit-by-taking-into-consideration-their-theoretic-aspects-against-the-background-of-reforms-conducted-in-a-country-the-example-of-georgia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64568.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">358</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7059</span> Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: The Role of Audit Committee Chair</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saeed%20Rabea%20Baatwah">Saeed Rabea Baatwah</a>, <a href="https://publications.waset.org/abstracts/search?q=Zalailah%20Salleh"> Zalailah Salleh</a>, <a href="https://publications.waset.org/abstracts/search?q=Norsiah%20Ahmad"> Norsiah Ahmad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and non-accounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has financial expertise. This study is among the first to comprehensively prove that audit committee chair with financial expertise contributes to the quality of financial reporting in emerging market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=chair%20with%20financial%20expertise" title=" chair with financial expertise"> chair with financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=timeliness%20of%20financial%20reporting" title=" timeliness of financial reporting"> timeliness of financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Oman" title=" Oman"> Oman</a> </p> <a href="https://publications.waset.org/abstracts/46684/audit-committee-financial-expertise-and-financial-reporting-timeliness-in-emerging-market-the-role-of-audit-committee-chair" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46684.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">269</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7058</span> The Value of Audit in Managing Supplier’s Process Improvement</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20E.%20Nikoofal">Mohammad E. Nikoofal</a>, <a href="https://publications.waset.org/abstracts/search?q=Mehmet%20Gumus"> Mehmet Gumus</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Besides the many benefits of outsourcing, firms are still concerned about the lack of critical information regarding both the risk levels and actions of their suppliers that are just a few links away. In this paper, we study the effectiveness of audit for the manufacturer in managing her supplier’s process improvement effort when the supplier is privately informed about his disruption risk and actions. By comparing the agency costs associated with the optimal menu of contracts with and without audit, we completely characterize the value of audit for all the cases from the perspectives of both manufacturer, and supplier as well as total supply chain. First, the analysis of value of audit from the manufacturer’s perspective shows that she can strictly benefit from auditing her supplier’s actions. To the best of our knowledge, this result has not been documented before in the principal-agent literature under a standard setting where the agent is assumed to be risk-neutral and not protected by limited liability constraints. Second, we find that not only the manufacturer but also the supplier can strictly benefit from audit. Third, the audit enables the manufacturer to customize her contract offerings based on the reliability of the supplier. Finally, by analyzing the impact of problem parameters on the value of audit, we identify the conditions under which an audit would be beneficial for individual supply chain parties as well as total supply chain. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=supply%20disruption" title="supply disruption">supply disruption</a>, <a href="https://publications.waset.org/abstracts/search?q=adverse%20selection" title=" adverse selection"> adverse selection</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20hazard%20incentives" title=" moral hazard incentives"> moral hazard incentives</a>, <a href="https://publications.waset.org/abstracts/search?q=audit" title=" audit"> audit</a> </p> <a href="https://publications.waset.org/abstracts/16642/the-value-of-audit-in-managing-suppliers-process-improvement" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/16642.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">462</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7057</span> The Changes of the Relationship between Audit Quality and Earnings Management after Financial Crisis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chengxuan%20Geng">Chengxuan Geng</a>, <a href="https://publications.waset.org/abstracts/search?q=Yizhou%20E"> Yizhou E</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper mainly examines the changes in the relationship between earnings management and audit quality before and after financial crisis in the context of American firms from 2005 to 2010. Based on a sample of 3584 firm year observations, we find that there are changes concerning the relation between accrual-based earnings management and audit quality during the pre-crisis and post-crisis periods. However, the results do not provide enough evidence with regard to the variances in the association between real activities earnings management and audit quality during these two periods. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crisis" title=" financial crisis"> financial crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=relationship" title=" relationship"> relationship</a> </p> <a href="https://publications.waset.org/abstracts/10159/the-changes-of-the-relationship-between-audit-quality-and-earnings-management-after-financial-crisis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/10159.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">339</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7056</span> Using Audit Tools to Maintain Data Quality for ACC/NCDR PCI Registry Abstraction</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vikrum%20Malhotra">Vikrum Malhotra</a>, <a href="https://publications.waset.org/abstracts/search?q=Manpreet%20Kaur"> Manpreet Kaur</a>, <a href="https://publications.waset.org/abstracts/search?q=Ayesha%20Ghotto"> Ayesha Ghotto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: Cardiac registries such as ACC Percutaneous Coronary Intervention Registry require high quality data to be abstracted, including data elements such as nuclear cardiology, diagnostic coronary angiography, and PCI. Introduction: The audit tool created is used by data abstractors to provide data audits and assess the accuracy and inter-rater reliability of abstraction performed by the abstractors for a health system. This audit tool solution has been developed across 13 registries, including ACC/NCDR registries, PCI, STS, Get with the Guidelines. Methodology: The data audit tool was used to audit internal registry abstraction for all data elements, including stress test performed, type of stress test, data of stress test, results of stress test, risk/extent of ischemia, diagnostic catheterization detail, and PCI data elements for ACC/NCDR PCI registries. This is being used across 20 hospital systems internally and providing abstraction and audit services for them. Results: The data audit tool had inter-rater reliability and accuracy greater than 95% data accuracy and IRR score for the PCI registry in 50 PCI registry cases in 2021. Conclusion: The tool is being used internally for surgical societies and across hospital systems. The audit tool enables the abstractor to be assessed by an external abstractor and includes all of the data dictionary fields for each registry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=abstraction" title="abstraction">abstraction</a>, <a href="https://publications.waset.org/abstracts/search?q=cardiac%20registry" title=" cardiac registry"> cardiac registry</a>, <a href="https://publications.waset.org/abstracts/search?q=cardiovascular%20registry" title=" cardiovascular registry"> cardiovascular registry</a>, <a href="https://publications.waset.org/abstracts/search?q=registry" title=" registry"> registry</a>, <a href="https://publications.waset.org/abstracts/search?q=data" title=" data"> data</a> </p> <a href="https://publications.waset.org/abstracts/148403/using-audit-tools-to-maintain-data-quality-for-accncdr-pci-registry-abstraction" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148403.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">105</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7055</span> The Effect of Book-Tax Conformity on Audit Quality: Evidence from Canada</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni%20Fourati">Yosra Makni Fourati</a>, <a href="https://publications.waset.org/abstracts/search?q=Sana%20Masmoudi%20Mardassi"> Sana Masmoudi Mardassi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper investigates the effect of Book-tax conformity on audit quality regarding the proxies of audit fees, auditors’ industry specialization and audit report lag. Using a sample of Canadian firms listed on the Toronto Stock Exchange spanning the years 2006- 2016, we applied an Ordinary Least Squares (OLS) regression to test hypotheses of this research. The authors find that higher Book-tax conformity leads to lower audit fees. They also provide evidence that there is a negative association between Book-tax conformity and auditors’ industry specialization, whereas there is a positive association between Book-tax conformity and audit report lag. Overall, the findings are prominent to better understanding the effect of Book-tax conformity on audit quality and are relevant for academic researchers, practitioners, and regulators. As the paper investigates the relationship of Book-tax conformity and audit quality using a sample of Canadian firms, it brings original insights regarding the importance of audit fees and Book-tax conformity. In addition, it considers the role of auditor’s industry specialization in the relation between audit quality and Book-tax conformity by considering a sample listed on the Toronto Stock Exchange. This paper contributes to the existing literature by highlighting the Canadian setting, to our best knowledge. In addition, our results are prominent to the auditing literature as they introduce a different determinant of auditors’ industry specialization and audit report lag. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20fees" title="audit fees">audit fees</a>, <a href="https://publications.waset.org/abstracts/search?q=auditors%27%20industry%20specialization" title=" auditors' industry specialization"> auditors' industry specialization</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20report%20lag" title=" audit report lag"> audit report lag</a>, <a href="https://publications.waset.org/abstracts/search?q=book-tax%20conformity" title=" book-tax conformity"> book-tax conformity</a> </p> <a href="https://publications.waset.org/abstracts/109898/the-effect-of-book-tax-conformity-on-audit-quality-evidence-from-canada" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109898.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">158</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7054</span> The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hani%20Albogami">Hani Albogami</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title="internal audit">internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a> </p> <a href="https://publications.waset.org/abstracts/135376/the-effect-of-internal-auditing-function-on-the-quality-of-financial-reporting-a-theoretical-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/135376.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">202</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7053</span> Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Levan%20Sabauri">Levan Sabauri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality%20control" title="audit quality control">audit quality control</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20program" title=" audit program"> audit program</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement" title=" financial statement"> financial statement</a>, <a href="https://publications.waset.org/abstracts/search?q=perspective%20analysis" title=" perspective analysis"> perspective analysis</a> </p> <a href="https://publications.waset.org/abstracts/101584/ways-for-the-development-of-the-audit-quality-control-system-through-the-analysis-of-ongoing-problems-experience-and-challenges-example-of-the-republic-of-georgia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/101584.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">161</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7052</span> The Application of the Security Audit Method on the Selected Objects of Critical Infrastructure</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michaela%20Va%C5%A1kov%C3%A1">Michaela Vašková</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper is focused on the application of the security audit method on the selected objects of the critical infrastructure. The emphasis is put on security audit method to find gaps in the critical infrastructure security. The theoretical part describes objects of the critical infrastructure. The practical part describes using the security audit method. The main emphasis was put on the protection of the critical infrastructure in the Czech Republic. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=crisis%20management" title="crisis management">crisis management</a>, <a href="https://publications.waset.org/abstracts/search?q=critical%20infrastructure" title=" critical infrastructure"> critical infrastructure</a>, <a href="https://publications.waset.org/abstracts/search?q=object%20of%20critical%20infrastructure" title=" object of critical infrastructure"> object of critical infrastructure</a>, <a href="https://publications.waset.org/abstracts/search?q=security%20audit" title=" security audit"> security audit</a>, <a href="https://publications.waset.org/abstracts/search?q=extraordinary%20event" title=" extraordinary event"> extraordinary event</a> </p> <a href="https://publications.waset.org/abstracts/38760/the-application-of-the-security-audit-method-on-the-selected-objects-of-critical-infrastructure" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38760.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">431</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7051</span> Corporate Governance and Audit Report Lag: The Case of Tunisian Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lajmi%20Azhaar">Lajmi Azhaar</a>, <a href="https://publications.waset.org/abstracts/search?q=Yab%20Mdallelah"> Yab Mdallelah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=governance%20mechanisms" title="governance mechanisms">governance mechanisms</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20report%20lag" title=" audit report lag"> audit report lag</a> </p> <a href="https://publications.waset.org/abstracts/134412/corporate-governance-and-audit-report-lag-the-case-of-tunisian-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/134412.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">174</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7050</span> Corporate Governance Role of Audit Committees in the Banking Sector: Evidence from Libya</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdulaziz%20Abdulsaleh">Abdulaziz Abdulsaleh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committees" title="audit committees">audit committees</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=commercial%20banks" title=" commercial banks"> commercial banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Libya" title=" Libya"> Libya</a> </p> <a href="https://publications.waset.org/abstracts/5087/corporate-governance-role-of-audit-committees-in-the-banking-sector-evidence-from-libya" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5087.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">403</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7049</span> Do Industry Expert Audit Engagement Partners Earn Fee Premiums? Evidence from Labor Usage and the Hourly Charge Rate</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gil%20Bae">Gil Bae</a>, <a href="https://publications.waset.org/abstracts/search?q=Seung%20Uk%20Choi"> Seung Uk Choi</a>, <a href="https://publications.waset.org/abstracts/search?q=Jae%20Eun%20Lee"> Jae Eun Lee</a>, <a href="https://publications.waset.org/abstracts/search?q=Joon%20Hwa%20Rho"> Joon Hwa Rho</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using proprietary engagement partner identity information for the Big 4 audit firms in Korea over the 2001-2011 period, we find that expert engagement partners obtain significantly higher total compensation than do non-expert partners. Importantly, we also find that expert partners increase the number of audit hours compared to their non-expert counterparts. The hourly billing rate, calculated as total fees divided by total audit hours, of expert partners is not higher than that of non-expert partners, indicating that there is no expert partner premium reflected in the hourly rate. This finding suggests that the increase in total audit fees is attributable mainly to the increase in the quantity of audit hours that expert partners work, not from the higher fee per hour. The results are not attributable to auditor selection bias. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=industry%20expert%20partners" title="industry expert partners">industry expert partners</a>, <a href="https://publications.waset.org/abstracts/search?q=expert%20premiums" title=" expert premiums"> expert premiums</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20hours" title=" audit hours"> audit hours</a>, <a href="https://publications.waset.org/abstracts/search?q=hourly%20charge%20rate" title=" hourly charge rate"> hourly charge rate</a> </p> <a href="https://publications.waset.org/abstracts/50571/do-industry-expert-audit-engagement-partners-earn-fee-premiums-evidence-from-labor-usage-and-the-hourly-charge-rate" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/50571.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">306</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7048</span> An Exploratory Study Regarding the Effects of Auditor Switch, Auditee’s Industry, and Auditee’s Location on Audit Fees in Australia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ashkan%20Mirzay%20Fashami">Ashkan Mirzay Fashami</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit" title="audit">audit</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%20switch" title=" auditor switch"> auditor switch</a>, <a href="https://publications.waset.org/abstracts/search?q=Australia" title=" Australia"> Australia</a>, <a href="https://publications.waset.org/abstracts/search?q=fee" title=" fee"> fee</a>, <a href="https://publications.waset.org/abstracts/search?q=low-balling" title=" low-balling"> low-balling</a> </p> <a href="https://publications.waset.org/abstracts/104086/an-exploratory-study-regarding-the-effects-of-auditor-switch-auditees-industry-and-auditees-location-on-audit-fees-in-australia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/104086.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">140</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7047</span> Split-Share Structure Reform and Statutory Audit Fees in China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hsiao-Wen%20Wang">Hsiao-Wen Wang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The split-share structure reform in China represents one of the most significant milestones in the evolution of the capital market. With the goal of converting non-tradable shares into tradable shares, the reform laid the foundation and supported the development of full-scale privatization. This study explores China’s split-share structure reform and its impact on statutory audit fees. This study finds that auditors earn a significant statutory audit fee premium after the split-share structure reform. The Big 4 auditors who provide better audit quality receive higher statutory audit fee premium than non-Big 4 auditors after the share reform, which is attributable to their brand reputation, rather than the relative market dominance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=chinese%20split-share%20structure%20reform" title="chinese split-share structure reform">chinese split-share structure reform</a>, <a href="https://publications.waset.org/abstracts/search?q=statutory%20audit%20fees" title=" statutory audit fees"> statutory audit fees</a>, <a href="https://publications.waset.org/abstracts/search?q=big-4%20auditors" title=" big-4 auditors"> big-4 auditors</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/7767/split-share-structure-reform-and-statutory-audit-fees-in-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7767.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">396</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7046</span> An Audit of the Care in Recovery in Women after an Obstetrics Procedure</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=A.%20Haddick">A. Haddick</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20Soltan"> A. Soltan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: During the period of recovery from an operative obstetric procedure, a woman is not only at risk of the life-threatening complications accompanying labour but also those associated with surgery and anaesthesia. It is speculated that women in the recovery area may receive a lower standard of care over a night shift. Thus obstetric recovery room care should be evaluated regularly to ensure all women receive an equally high standard of care 24/7. Aim: The aim of this audit was to undertake an audit in the Liverpool Women’s Hospital on the care in recovery, and to ascertain the extent to which the standards were met. This audit included the full audit cycle. Method: Standards were taken from the AAGBI, RCOA, NICE and CNST guidelines. There were 12 standards including appropriate documentation of vital signs and appropriate length of stay after surgery. Notes from 100 patients were analysed from March 2011-March 2012. There were 52 day notes and 48 night notes; these were accessed to gain the relevant data. In the re audit 35 notes were accessed from March 14-September 14. Results: The Liverpool Women’s Hospital met in total 10 of these standards. 10 were met during the day shift (83%) and 0 met during the night shift. In the re audit, there was a significant improvement in the standards met at night. 9 of the standards were met during the day and 7 of the standards were met at night. Clearly there are still improvements to be made. Conclusions: In the original audit, an audit action plan was formulated. This was following discussion of the results of this audit in an MDT meeting and presentation with a consultant Obstetrician, the head of Midwifery, the head of Obstetrics theatres and a recovery nurse. This audit will be further discussed in the Liverpool Woman's Hospital in July 2015 for further implementation for improvement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=care" title="care">care</a>, <a href="https://publications.waset.org/abstracts/search?q=recovery" title=" recovery"> recovery</a>, <a href="https://publications.waset.org/abstracts/search?q=room" title=" room"> room</a>, <a href="https://publications.waset.org/abstracts/search?q=women" title=" women"> women</a> </p> <a href="https://publications.waset.org/abstracts/31345/an-audit-of-the-care-in-recovery-in-women-after-an-obstetrics-procedure" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31345.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">301</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7045</span> The Communication of Audit Report: Key Audit Matters in United Kingdom</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=L.%20Sierra">L. Sierra</a>, <a href="https://publications.waset.org/abstracts/search?q=N.%20Gambetta"> N. Gambetta</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20A.%20Garcia-Benau"> M. A. Garcia-Benau</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Orta"> M. Orta</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=FTSE%20100" title="FTSE 100">FTSE 100</a>, <a href="https://publications.waset.org/abstracts/search?q=IAS%20701" title=" IAS 701"> IAS 701</a>, <a href="https://publications.waset.org/abstracts/search?q=key%20audit%20matters" title=" key audit matters"> key audit matters</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%E2%80%99s%20characteristics" title=" auditor’s characteristics"> auditor’s characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=client%E2%80%99s%20characteristics" title=" client’s characteristics"> client’s characteristics</a> </p> <a href="https://publications.waset.org/abstracts/91924/the-communication-of-audit-report-key-audit-matters-in-united-kingdom" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/91924.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">231</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7044</span> Practice of Social Audit in Hotel Companies: Case Study of Agadir, Morocco </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20El%20Mousadik">M. El Mousadik</a>, <a href="https://publications.waset.org/abstracts/search?q=F.%20Elkandoussi"> F. Elkandoussi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The concern for increased rigor in social management has led more and more Moroccan business leaders to question the value of applying social audit as an essential tool in the management of human resources. Hotel companies are not excluded; in fact, they are expected to implement such an audit to develop sound and credible human resources management (HRM) policies. The main objective of this paper is to establish the relationship between the practice of social audit as a tool, and its impact on the tourism sector, especially on hotels at one of the Morocco’s first and most popular city for tourism, Agadir. This exploratory study of properties in Agadir has revealed that hotel executives are aware of the importance of social auditing to hone their decisions in the field of HRM. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=social%20audit" title="social audit">social audit</a>, <a href="https://publications.waset.org/abstracts/search?q=hotel%20companies" title=" hotel companies"> hotel companies</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20resources%20management" title=" human resources management"> human resources management</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20piloting" title=" social piloting"> social piloting</a> </p> <a href="https://publications.waset.org/abstracts/47783/practice-of-social-audit-in-hotel-companies-case-study-of-agadir-morocco" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47783.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">278</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20type&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20type&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20type&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20type&page=5">5</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20type&page=6">6</a></li> 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