The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

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Smart contracts on a blockchain behave exactly as specified by their code. To be sure that a smart contract behaves as expected, the end-user has to either analyze its code or trust a potentially anonymous developer or auditor to do so. This approach proposes a smart contract deployment and management platform that can execute development tools and code quality tools in a trusted way and uses t...

Another question of pubiie interest has presented itself for discussion. Stanley W. Turner, Auditor General, has been drawing salary at the rate of $3,000 per year, since May 27, 1893. There is now a very serious question as to the validity of the law granting him that salary, and it is not impossible that he may have to return to the state several hundred dollars illegally drawn. The legislatu...

This paper examines auditor liability rules under imperfect information, costly litigation and risk averse auditors. A negligence rule fails in such a setting, because in equilibrium auditors will deviate with positive probability from any given standard. It is shown that strict liability outperforms negligence with respect to risk allocation, and the probability that a desired level of care is...

essential when representing program states where a memory region (a stack frame or heap cell) may or may not exist. No matter how precise an analysis is, a code auditor may have to deal with a large number of warnings when analyzing large programs. In order to improve the usability of the analyzer, we detail how combining static and dynamic analysis allows an auditor to focus the analyzer on po...

Data Auditor is a system for analyzing data quality via exploring data semantics. Given a user-supplied constraint, such as a functional dependency or an inclusion dependency, the system computes pattern tableaux, which are concise summaries of subsets of the data that satisfy (or fail) the constraint. The engine of Data Auditor is an efficient algorithm for finding these patterns, which defers...

We examine the relation between firms' debt maturity structures and the propensity to manage earnings. Our results indicate that (i) firms with more current debt are more susceptible to managing earnings, (ii) this relation is stronger for firms facing debt market constraints (those without investment grade debt) and (iii) auditor characteristics such as auditor quality and tenure help diminish...

Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elus...