Essays about: "audit commission"

Showing result 1 - 5 of 9 essays containing the words audit commission.

  1. 1. The European Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive: A Human Rights Perspective

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Björn Kristensson; [2022]
    Keywords : EU law; Public international law; Human Rights Law; Business and Human Rights; Corporate Sustainability Due Diligence Directive; Taxonomy Regulation; Human Rights Due Diligence; Law and Political Science;

    Abstract : The EU has over the last few years set up the objective to become climate neutral by the year 2050. To achieve this objective, the European Commission has recognised the need for a massive transition investment into sustainable economic activities. READ MORE

  3. 2. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

  4. 3. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Jens Düvel; [2017-08-09]
    Keywords : Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

    Abstract : Background and Problem: In the aftermath of the global financial crisis and a series of corporate scandals in recent years legislators have discussed mandatory audit firm rotation as a mean to ensure auditor independence and to promote audit quality. New regulations have been pushed forward by the European Commission and a rotation requirement had to be implemented by all EU member states until June 2016. READ MORE

  5. 4. Audit firm rotation : Could the concept enhance an auditor’s independence?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tatjana Cicovic; Samandeep Dhanoa; [2016]
    Keywords : auditor s independence; audit firm rotation; Green paper; mandatory audit firm rotation and role of an auditor;

    Abstract : As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. READ MORE

  6. 5. Mandatory Rotation of Audit Firms : A study on the investors' viewpoints in the EU and the US

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Fredrik Jönsson; Johan Ottosson; [2015]
    Keywords : ;

    Abstract : Background In 2010, the European Commission released a public consultation, Green Paper on Audit Policy, and a year later the Public Company Accounting Oversight Board in the US also published a public consultation, Concept Release on Auditor Independence and Audit Firm Rotation, which both included questions about whether mandatory rotation of audit firms should be implemented or not. The main suggestion in both public consultations was that the rotation would enhance auditor independence and increase audit quality. READ MORE