Essays about: "auditor s independence"

Showing result 1 - 5 of 17 essays containing the words auditor s independence.

  1. 1. The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oliver Fransson; Simon Sleman; [2020]
    Keywords : Non-audit services; financial reporting quality; qualified auditor report; big four audit firms; knowledge spillover effect; economic dependence; auditor independence;

    Abstract : Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. READ MORE

  3. 2. Unprofessionalism in the audit profession

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Anna Blomquist; Elin Jonasson; [2020]
    Keywords : audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

    Abstract : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. READ MORE

  4. 3. How auditors and family firms co-create value

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oskar Johansson; Johan Ljungberg; [2020]
    Keywords : Family firms; Audit firms; Auditor; Socioemotional wealth; Profession theory; Co-creation; Value;

    Abstract : Background: The relationship between family firms and auditors is not a topic that is very well examined. This is also a relationship that is extraordinary because they have different aims with the relationship. Since the family firms seek for long and close relationships while the auditor needs to maintain their independence. READ MORE

  5. 4. Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Karl-Johan Edström; David Frisk; [2020]
    Keywords : Audit quality; audit rotation; audit firm rotation; audit parnter rotation; firm visiblity; auditor indpendence;

    Abstract : 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

  6. 5. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Hussam Al-Shaheen; Hanglu Bai; [2020]
    Keywords : Internal audit; external audit; audit quality; reliance; China;

    Abstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE