Essays about: "auditor independence regulations"
Showing result 1 - 5 of 8 essays containing the words auditor independence regulations.
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1. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies
University essay from Högskolan i Gävle/FöretagsekonomiAbstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies Level: Student thesis, final assignment for Master Programme in Business Administration Author: Julia Owczarek Blom Supervisor: Asif M Huq Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE
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2. Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies.
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. READ MORE
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3. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden
University essay from Göteborgs universitet/Graduate SchoolAbstract : 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
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4. Mandatory Rotation of Audit Firms : A study on the investors' viewpoints in the EU and the US
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : 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
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5. Internal Auditing : A shift in role and scope
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE
