Institution
KPMG
Company•London, United Kingdom•
About: KPMG is a company organization based out in London, United Kingdom. It is known for research contribution in the topics: Audit & Health care. The organization has 1054 authors who have published 1081 publications receiving 21349 citations. The organization is also known as: Klynveld Peat Marwick Goerdeler & KPMG International Limited.
Topics: Audit, Health care, Corporate governance, Value-added tax, Security information and event management
Papers published on a yearly basis
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Bradley University1, University of Tartu2, National Institutes of Health3, University of California4, Pontifical Catholic University of Chile5, University of Louisville6, University of Latvia7, Pennsylvania State University8, Slovak Academy of Sciences9, University of San Carlos10, University of Malta11, Ghent University12, Clemson University13, Laval University14, University of Buenos Aires15, Osaka University16, Illinois State University17, National Autonomous University of Mexico18, University of Brasília19, University of Western Australia20, University of Lima21, Boğaziçi University22, University of Kassel23, York University24, University of Queensland25, Åbo Akademi University26, Al Akhawayn University27, University of Hawaii at Manoa28, University of Catania29, University of Otago30, University of Dhaka31, Chemnitz University of Technology32, Knox College33, Comenius University in Bratislava34, University of Rijeka35, University of Malaya36, Vilnius University37, American University of Beirut38, Kwangju Health College39, University of Salzburg40, Utrecht University41, National Computerization Agency42, City University of Hong Kong43, University of Idaho44, University of Zimbabwe45, University of Lisbon46, University of Central Lancashire47, Loyola Marymount University48, University of KwaZulu-Natal49, University of Granada50, University of Botswana51, Babeș-Bolyai University52, University of Cyprus53, University of Belgrade54, KPMG55, University of Montpellier56, University of Zurich57, University of Alabama58, Baylor University59, Queen's University Belfast60, University of Ljubljana61, University of Haifa62, University of La Serena63, Florida Atlantic University64, University of California, Davis65, University of Dar es Salaam66, Ramapo College67, Cyprus College68, Middle East Technical University69, Nicolaus Copernicus University in Toruń70, University of the South Pacific71, Vrije Universiteit Brussel72, University at Albany, SUNY73, University of the Aegean74, University of Lethbridge75, University of Vienna76, University of Hong Kong77, Yuan Ze University78, Charles University in Prague79, Chonnam National University80, Indian Institutes of Technology81
TL;DR: The Big Five Inventory (BFI) is a self-report measure designed to assess the high-order personality traits of Extraversion, Agreeableness, Conscientiousness, Neuroticism, and Openness as discussed by the authors.
Abstract: The Big Five Inventory (BFI) is a self-report measure designed to assess the high-order personality traits of Extraversion, Agreeableness, Conscientiousness, Neuroticism, and Openness. As part of the International Sexuality Description Project, the BFI was translated from English into 28 languages and administered to 17,837 individuals from 56 nations. The resulting cross-cultural data set was used to address three main questions: Does the factor structure of the English BFI fully replicate across cultures? How valid are the BFI trait profiles of individual nations? And how are personality traits distributed throughout the world? The five-dimensional structure was robust across major regions of the world. Trait levels were related in predictable ways to self-esteem, sociosexuality, and national personality profiles. People from the geographic regions of South America and East Asia were significantly different in openness from those inhabiting other world regions. The discussion focuses on limitations of t...
876 citations
TL;DR: In this paper, the authors analyzed the relation between auditors' perceived business risk and audit fees to determine whether audit firms or their clients bear the expected legal costs of business risk.
Abstract: This study analyzes the relation between auditors' perceived business risk and audit fees to determine whether audit firms or their clients bear the expected legal costs of business risk. We predict that hourly audit fees and the number of audit hours are increasing in business risk. Using confidential survey data collected by a large international accounting firm for 422 audits, we find that high business risk increases the number of audit hours, but not the fee per hour. This implies that firms perceive firm-level differences in business risk and obtain compensation through billing additional hours, not by raising the hourly charge.
653 citations
TL;DR: In this paper, growth is associated with investment, through externalities from "learning by watching," rather than with the level of the capital stock, and there is also an explicit role of government policy in setting tax rates on output.
Abstract: Models in which the growth rate is exogenous provide no role for government in determining growth. In our model, growth is associated with investment, through externalities from "learning by watching," rather than with the level of the capital stock. Presumption of a technical progress function with first increasing and then decreasing returns leads to multiple steady-state growth equilibria. There is also an explicit role of government policy in setting tax rates on output. It follows that two economies with identical structures and stochastic tax policies may exhibit very different growth paths over sustained periods, although the stationary distribution of growth rates is the same. Given the desirability in principle of subsidizing investment, various practical methods are considered. Copyright 1992 by Oxford University Press.
492 citations
TL;DR: In this article, a logistic regression model was developed and tested to estimate the likelihood of fraudulent financial reporting for an audit client, conditioned on the presence or absence of several fraud risk factors.
Abstract: The auditor's responsibility for detecting fraudulent financial reporting is of continuing importance to both the profession and society. The Auditing Standards Board has recently issued SAS No. 82, Consideration of Fraud in a Financial Statement Audit, which makes the auditor's responsibility for the detection of material fraud more explicit without increasing the level of responsibility. Using a sample of 77 fraud engagements and 305 nonfraud engagements, we develop and test a logistic regression model that estimates the likelihood of fraudulent financial reporting for an audit client, conditioned on the presence or absence of several fraud‐risk factors. The significant risk factors included in the final model are: weak internal control environment, rapid company growth, inadequate or inconsistent relative profitability, management places undue emphasis on meeting earnings projections, management lied to the auditors or was overly evasive, the ownership status (public vs. private) of the entity, and an ...
414 citations
TL;DR: In this paper, the authors present a new approach to incorporate dynamic default dependency in intensity-based default risk models, which uses an arbitrary default dependency structure which is specified by the Copula of the times of default, this is combined with individual intensitybased models for the defaults of the obligors without loss of the calibration of the individual default-intensity models.
Abstract: In this paper we present a new approach to incorporate dynamic default dependency in intensity-based default risk models. The model uses an arbitrary default dependency structure which is specified by the Copula of the times of default, this is combined with individual intensity-based models for the defaults of the obligors without loss of the calibration of the individual default-intensity models. The dynamics of the survival probabilities and credit spreads of individual obligors are derived and it is shown that in situations with positive dependence, the default of one obligor causes the credit spreads of the other obligors to jump upwards, as it is experienced empirically in situations with credit contagion. For the Clayton copula these jumps are proportional to the pre-default intensity. If information about other obligors is excluded, the model reduces to a standard intensity model for a single obligor, thus greatly facilitating its calibration. To illustrate the results they are also presented for Archimedean copulae in general, and Gumbel and Clayton copulae in particular. Furthermore it is shown how the default correlation can be calibrated to a Gaussian dependency structure of CreditMetrics-type.
363 citations
Authors
Showing all 1057 results
| Name | H-index | Papers | Citations |
|---|---|---|---|
| Tanya M. Monro | 65 | 568 | 15880 |
| Heike Ebendorff-Heidepriem | 47 | 379 | 7741 |
| Kristen G. Anderson | 42 | 120 | 7343 |
| Christopher D. Ittner | 41 | 75 | 14566 |
| Miklos A. Vasarhelyi | 41 | 173 | 5788 |
| Amir M. Sharif | 26 | 67 | 2091 |
| Rainald Borck | 25 | 84 | 1777 |
| Bart Wiegmans | 24 | 94 | 1790 |
| Yinlan Ruan | 23 | 93 | 1808 |
| Jeffery S. Abarbanell | 21 | 26 | 6007 |
| Frank Hendriks | 19 | 144 | 1971 |
| Debra Harker | 19 | 50 | 739 |
| Johnathan Mun | 18 | 68 | 1465 |
| Gregory B. White | 18 | 66 | 984 |
| Timothy B. Bell | 18 | 27 | 2751 |