Essays about: "importance of audit evidence"

Showing result 1 - 5 of 8 essays containing the words importance of audit evidence.

  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. Operationalizing FAccT : A Case Study at the Swedish Tax Agency

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Daniel Jansson; Daniel Strallhofer; [2020]
    Keywords : Fairness; Accountability; Transparency; Algorithmic accountability; Bias; Framework; Machine learning; Case study; Rättvisa; Ansvarsskyldighet; Transparens; Algoritmisk ansvarsskyldighet; Ramverk; Maskininlärning;

    Abstract : Fairness, accountability and transparency (FAccT) in machine learning is an interdisciplinary area that concerns the design, development, deployment and maintenance of ethical AI and ML. Examples of research challenges in the field are detecting biased models, accountability issues that arise with systems that make decisions without human intervention or oversight, and the blackbox issues where decisions made by an AI system are untraceable. READ MORE

  4. 3. Does the design of CEO equity-based compensation contracts mitigate agency costs? Evidence from the U.K.

    University essay from Göteborgs universitet/Graduate School

    Author : Axel Olof Persson; Filip Pettersson; [2019-08-09]
    Keywords : Equity-based compensation; Opportunistic behaviour; Audit fees;

    Abstract : Using a sample of 185 U.K. firms over the time-period 2013 to 2017, we investigate if the degree of granted CEO equity-based compensation is positively associated with audit fees. Further, we investigate whether the design of CEO equity-based compensation contracts is associated with variations in audit fees. READ MORE

  5. 4. The Impartial Need of Joint Audit –Evidence from Swedish firms

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Josefine Bredinger; Hannes Larsson; [2016-06-10]
    Keywords : Audit; joint audit; accounting quality; earnings quality; SPOS; income smoothing;

    Abstract : Background and Problem: Since the financial crisis, it has become of greater importance to secure audit quality, and there is an ongoing discussion concerning the matter of how to assure that auditors do contribute to a higher level of financial stability. Joint audit is mandatory in France and has been mandatory in Denmark and Sweden up until recently. READ MORE

  6. 5. Effect of different economic conditions on audit and non-audit fees: Evidence from Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Irina Alexeyeva; [2012]
    Keywords : Audit fee; non-audit fee; economic downturn;

    Abstract : Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. READ MORE