Essays about: "auditor"
Showing result 1 - 5 of 152 essays containing the word auditor.
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1. What KPIs are fundamental for the business model “Equipment-as-a-Service” at one of Sweden's largest automotive manufacturers?
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background: The business model “As-a-Service” is fairly new and has gained attention in connection with the importance of creating a circular economy. The business model has a new way of creating revenue which makes it of value to apply useful Key Performance Indicators (KPIs) in order to remain profitable. READ MORE
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2. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE
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3. 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 HandelshögskolanAbstract : 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
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4. CSR performance and financial performance: the moderating role of CSR disclosure quality
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE
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5. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE