Essays about: "non-audit services in Sweden"

Showing result 1 - 5 of 8 essays containing the words non-audit services in Sweden.

1. 1. 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

3. 2. 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

4. 3. 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. 4. 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

6. 5. The EU audit reform in Sweden - A study of the perceptions and reactions of the key Swedish stakeholders in relation to the measures of mandatory audit firm rotation and prohibition of NAS

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Marte Erland; Martina Eriksson; [2016]
   Keywords : EU audit reform; perceptions of auditor independence; mandatory audit firm rotation; Non-audit services; Sweden; Business and Economics;

   Abstract : .... READ MORE