Essays about: "Auditors"

Showing result 26 - 30 of 237 essays containing the word Auditors.

  1. 26. The value relevance of earnings vs. cash flows during crises: Evidence from German companies during the COVID-19 pandemic

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Jan Prins; Xinyue Zhang; [2022]
    Keywords : Value relevance; Earnings; Cash flows; COVID-19; Germany;

    Abstract : This paper investigates the value relevance of earnings and operating cash flows during the COVID-19 pandemic in the German market. In a single-country study, we distinguish between two characteristics of value relevance: 1) the explanatory power and 2) the informative value, for stock returns. READ MORE

  3. 27. Audit Expectations Gap in the Swedish National Audit Office

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Fanuel Kidane; Carlos Younan; [2022]
    Keywords : Audit; Audit expectation gap; Swedish National Audit Office; Supreme Audit Institution; Public auditor; public sector auditing; Media;

    Abstract : Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academics and researchers have studied this subject in the audit environment. However,in relation to the research conducted on the audit expectation gap in the private sector, a lack ofresearch exists on the audit expectation gap in the public sector. READ MORE

  4. 28. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
    Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

    Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE

  5. 29. Sustainability Reports and the Missing of One Official Standard : Consequence for Audit Quality

    University essay from Umeå universitet/Företagsekonomi

    Author : Saron Bruno; Said Shariff; [2022]
    Keywords : Accounting standards; Sustainability Reporting; Auditing and Assurance;

    Abstract : Sustainability reporting has been increasing in popularity in the last decade giving medium tolarge companies a tool to communicate with their users about their sustainability activity. Asglobalization and technology were introduced and increased in demand many violations startedby companies including human right violation, economic inequality, pollution, etc. READ MORE

  6. 30. Evaluating GraphQL over REST within an .NET Web API : A controlled experiment conducted by integrating with the Swedish Companies Registration Office

    University essay from Linnéuniversitetet/Institutionen för datavetenskap och medieteknik (DM)

    Author : Rickard Marjanovic; [2022]
    Keywords : Swedish Companies Registration Office; Controlled Experiment; Clean Architecture; RESTful API; GraphQL; HotChocolate; GraphQL for .NET.;

    Abstract : It is only a matter of time before the Swedish Companies Registration Office makes digital registration of annual reports/auditors reports mandatory. At the time of writing, there are only ten public integrators currently able to handle this requirement. READ MORE