Essays about: "auditor size"

Showing result 1 - 5 of 18 essays containing the words auditor size.

1. 1. Can risks be defined while flying blind? : Performing audit risk assessments under environmental uncertainty; a qualitative study using COVID-19 as an empirical example

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Linnea Klasson; Lovisa Knutsson; [2021]
   Keywords : Audit; risk assessment; COVID-19; environmental uncertainty; individual auditor; audit client; non-Big 4; Big 4;

   Abstract : Abstract  Background & Problem: Risk assessment is a central part of the audit process. Previous audit failures have increased the importance further. Several suggested determinants of risk assessments have been explored within literature. READ MORE

3. 2. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Love Berggren; Li Ji; [2020]
   Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

   Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE

4. 3. What affect the auditor independence in appearance? : from the perspective of the clients

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Kristensson Lovisa; Khan Waqas; [2020]
   Keywords : Independence in appearance; auditor independence; client; audit;

   Abstract : It is important for an auditor to be independent both in mind and in appearance. The independence of the auditor is important for the trustworthiness of the auditor. Independence in appearance is the focus of this study and is how independent the auditor appears to be from the perspective of other stakeholders. READ MORE

5. 4. Tobin's q and the Signaling Effect of Filing Lag in Explaining Firm Performance

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Martin Unger; Simon Eliasson; [2019]
   Keywords : Filing Lag; 10-K and 10-Q Reports; Signaling; Firm Performance; Tobin s q;

   Abstract : This paper examines filing lag, measured as the number of days from fiscal period end to the filing date of either the 10-K or 10-Q report, as a signal of firm operational capabilities. With Spence's (1973) signaling theory, we show that filing lag fulfills the requirements of being a signal of operational capabilities and ultimately firm performance. READ MORE

6. 5. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Sonja Oberleitner Oberleitner; [2017]
   Keywords : auditor rotation;

   Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE