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Found 2 essays matching the above criteria.

1. 1. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Fredrik Löfving; Elias Widenius; [2016]
   Keywords : Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

   Abstract : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. READ MORE

3. 2. Do Swedish insiders trade on the basis of private information of goodwill impairments?

   University essay from Företagsekonomiska institutionen

   Author : Fredrik Löfving; Viktor Nilsson; [2014]
   Keywords : Insider trading; Goodwill; Impairments; IAS 36;

   Abstract : We investigate whether Swedish insiders use an information advantage on future goodwill impairments to engage in net selling activity prior to public announcement. We further hypothesize greater insider net selling in impairment firms with a higher degree of goodwill in their balance sheets and in impairment firms in less transparent information environments. READ MORE