All Outputs (7)

The impact of foreignness on the compliance with the international standards for the professional practice of internal auditing (2017)
Thesis
Alhendi, E. A. (2017). The impact of foreignness on the compliance with the international standards for the professional practice of internal auditing. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4221258

The Institute of Internal Auditors (IIA) was established to organise the profession. The IIA provides members with an International Professional Practices Framework (IPPF) to lead their professional practice and confirm the highest-quality internal a... Read More about The impact of foreignness on the compliance with the international standards for the professional practice of internal auditing.

Signalling theory embedded in the throughput model to examine the influence of culture upon external auditors' reliance on the internal audit function (2017)
Thesis
Albawwat, I. E. (2017). Signalling theory embedded in the throughput model to examine the influence of culture upon external auditors' reliance on the internal audit function. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4221681

International Standard on Auditing (ISA) 610 (Revised 2013) allows external auditors (EAs) to rely on the internal audit function (IAF) in obtaining audit evidence if the latter meets certain quality criteria. The revisions made to the standard are i... Read More about Signalling theory embedded in the throughput model to examine the influence of culture upon external auditors' reliance on the internal audit function.

The ethical pathway of the chief audit executive reporting relationships and the influence of the boundary span of knowledge and geography (2017)
Thesis
Al Fayi, S. M. A. (2017). The ethical pathway of the chief audit executive reporting relationships and the influence of the boundary span of knowledge and geography. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4222690

Internal auditing is an essential part of an organisation's internal control, governance and risk management. The nature and value of internal audit quality are measured by objectivity, competence and application of a systematic and disciplined appro... Read More about The ethical pathway of the chief audit executive reporting relationships and the influence of the boundary span of knowledge and geography.

Social capital and participative budgeting : a process thinking perspective (2017)
Thesis
Al Hudithi, F. A. S. (2017). Social capital and participative budgeting : a process thinking perspective. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4219634

Over the past years, participative budgeting has attracted researchers and scholars to investigate its impact on subordinates’ behaviours. Earlier empirical studies have investigated this impact as either a direct relationship, with the influence of... Read More about Social capital and participative budgeting : a process thinking perspective.

Enhancing auditors fraud risk assessment by using throughput model as a decision aid (2017)
Thesis
Al Shammakhi, B. N. S. (2017). Enhancing auditors fraud risk assessment by using throughput model as a decision aid. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4224019

Following the recommendations in the current standards (e.g., Canadian Institute of chartered accountants, IAASB, AICPA (SAS No. 82 and 99)), along with the fraud triangle factors, in this work, a decomposition approach that employs SAS No. 99 factor... Read More about Enhancing auditors fraud risk assessment by using throughput model as a decision aid.

Sustainability factors influence on high and low performing firms (2017)
Thesis
Al Habsi, M. S. A. (2017). Sustainability factors influence on high and low performing firms. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4224055

Although shareholder theory emphasizes that firm’s actions and inactions are to maximize profit and owner’s wealth, firms have increased engage in activities that are not directly increase shareholder’s value. The thesis examines the impact of sustai... Read More about Sustainability factors influence on high and low performing firms.

The role of audit committees among publicly listed companies in Thailand : cases of audit committee oversight of enterprise risk management (2017)
Thesis
Bungkilo, D.-A. (2017). The role of audit committees among publicly listed companies in Thailand : cases of audit committee oversight of enterprise risk management. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4220694

This research focuses on the role of audit committees among publicly listed companies in Thailand, a non-Western context when overseeing their companies’ enterprise risk management systems. A mixed methods research approach, including quantitative an... Read More about The role of audit committees among publicly listed companies in Thailand : cases of audit committee oversight of enterprise risk management.