Essays about: "an auditing"

Showing result 1 - 5 of 180 essays containing the words an auditing.

  1. 1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    University essay from Umeå universitet/Företagsekonomi

    Author : Ernest Oppong; Allen Beng Ngum; [2023]
    Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

  3. 2. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Caroline Cederholm; Linn Åkerlund; [2023]
    Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

  4. 3. The emergence of Big Data and Auditors' Perception : A comparative study on India and Bangladesh

    University essay from Högskolan Dalarna/Institutionen för kultur och samhälle

    Author : Zenat Rahnuma; [2023]
    Keywords : ig Data; Big data analytics; auditing; Technology Acceptance Mode;

    Abstract : Abstract: Title: The emergence of Big Data and Auditors' Perception (A comparative study on India and Bangladesh) Aim: The aim of the study is to explore and compare the perception of auditors in India and Bangladesh towards the implementation of big data analytics in audit. Method: In this study a qualitative method has been applied using semi-structured interviews. READ MORE

  5. 4. Ethnic Diversity at the Big Four : What are the experiences of foreign authorized auditors regarding ethnic diversity and inclusion at the workplace?

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Ranya Abbas; Felicia Nordh; [2023]
    Keywords : ;

    Abstract : Background/Problematization: The auditing industry has for a long time been, and is still, characterized by homogeneity and long educational requirements which in turn creates barriers for ethnic minorities to enter the auditing industry and to advance. Purpose: The purpose of this study is to explore how authorized auditors with a different ethnicity than Swedish have experienced their workplace regarding the diversity and inclusiveness that is stated in the sustainability- and annual reports. READ MORE

  6. 5. An Ontological Representation for the Real-Time Evaluation of Vaccine Coverage, Safety, and Effectiveness

    University essay from Linköpings universitet/Institutionen för datavetenskap

    Author : Elise Lång; [2023]
    Keywords : Ontology; Vaccine evaluation; FAIR principles; Ontology evaluation;

    Abstract : Data used when studying vaccination programs and vaccine evaluations are collectedfrom multiple, and constantly changing data sources. These data sources are often isolateddata silos, that are hard for researchers and public health organizations to connect, andthus hinders when researchers and public health organizations are conducting these studies. READ MORE