Essays about: "non-audit fees"

Showing result 1 - 5 of 6 essays containing the words non-audit fees.

1. 1. The impact of non-audit-services on audit quality

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

   Author : Carl Oscar Milebratt; Filippa Dunér; [2023]
   Keywords : audit quality; audit independence; non-audit-services; audit opinion; Swedish private firms;

   Abstract : This paper investigates non-audit services (NAS) impact on audit quality, a topic that has garnered significant attention due to concerns about auditors' ability to maintain independence. The increasing prevalence of NAS, coupled with a series of accounting scandals, has intensified stakeholder concerns, yet the true effect of NAS on audit quality remains ambiguous. READ MORE

3. 2. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

   University essay from Högskolan i Gävle/Företagsekonomi

   Author : Julia Owczarek Blom; [2023]
   Keywords : non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

   Abstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE

4. 3. The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions : Empirical Evidence From Sweden

   University essay from Högskolan i Gävle/Företagsekonomi

   Author : Ahmed Abdelrahman; Melanie van den Akker; [2023]
   Keywords : Carbon emission; Corporate governance; Accounting; Audit services; Auditing fees; Environmental performance; CSR and ESG.;

   Abstract : The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. READ MORE

5. 4. GENDER, INDEPENDENCE AND RISK PREFERENCE : A quantitative study of listed Swedish companies

   University essay from Umeå universitet/Företagsekonomi

   Author : Anna Lehtinen; Linus Kvist; [2018]
   Keywords : Internal auditing; Risk Preference; Audit committee; Chairman; Gender; Independence;

   Abstract : Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. READ MORE

6. 5. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

   University essay from Företagsekonomi

   Author : Okah Peter Okah; [2013]
   Keywords : auditors´ independence; non-audit services; earnings management;

   Abstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE