Essays about: "Professional Scepticism"

Found 3 essays containing the words Professional Scepticism.

  1. 1. Auditors' Risk- and Materiality Assessment During Times of High Exogenous Risk : A Quantitative Study Analysing the Effects of the Covid-19 Pandemic

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Brissman; Thomas Watson; [2023]
    Keywords : Auditing; Auditor Independence; Covid-19; Economic Crises; Materiality; Materiality Assessment; Professional Scepticism; Risk; Risk Assessment;

    Abstract : Background: Research has shown that the risk of material misstatements increases during exogenous risk shocks. Simultaneously, auditors shall identify and assess the emergent risks. During the GFC, auditors' response was considered satisfactory by some but criticized byothers. READ MORE

  3. 2. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Therése Karlström; Alexandra Kantonenko; [2020]
    Keywords : Professional Scepticism; Structure and Judgment; CAATs; Audit Process;

    Abstract : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. READ MORE

  4. 3. The Angel Investor Perspective on Equity Crowdfunding

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Marcus Brodersson; Mattias Enerbäck; Mathias Rautiainen; [2014]
    Keywords : Equity Crowdfunding; Crowdfunding; The Crowd; Angel Investor; Swedish Angel Investor; Swedish Angel Investors; Business Angel; Equity Gap; Fundraising; Capital Raise; Early Stage Funding; Entrepreneurial Funding; Investing;

    Abstract : This thesis explores the rapidly growing phenomenon of equity crowdfunding from the perspective of professional investors. The aim was to contribute to the relatively thin aca-demic field of equity crowdfunding, shedding light on why it is yet to be recognized as an important instrument for raising capital and provide suggestions for improvement. READ MORE