Essays about: "auditor"

Showing result 21 - 25 of 152 essays containing the word auditor.

1. 21. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Amélie Vachet; Edwin Davis; [2020]
   Keywords : Goodwill; Earnings Management; Audit;

   Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE

3. 22. The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession

   University essay from Lunds universitet/Institutionen för informatik

   Author : Aytan Babayeva; Napoleon-Dimitrios Manousaridis; [2020]
   Keywords : digitalization; effects; audit; benefits; challenges; Technology and Engineering;

   Abstract : Digitalization is an interesting and timely topic which is actively discussed nowadays. Big data & analytics, blockchain, artificial intelligence & robotic process automation are some of the most emerging technologies. READ MORE

4. 23. 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

5. 24. 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

6. 25. 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