Essays about: "perceptions of auditor independence"
Found 5 essays containing the words perceptions of auditor independence.
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1. 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/FöretagsekonomiAbstract : 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
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2. 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 institutionenAbstract : .... READ MORE
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3. Audit Quality from a Client Company Perspective -Drivers of audit quality and the effects of a voluntary audit firm rotation
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Problem: Auditing failures in the last decades have sparked a discussion regarding audit quality, which has resulted in a new EU requirement regarding mandatory audit firm rotation. The discussion has been obstructed by the lack of a standard definition of audit quality. READ MORE
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4. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective
University essay from FöretagsekonomiAbstract : 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
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5. Clients’ Perspectives Toward Audit Service Quality of the Big 4 inThailand
University essay from Fakulteten för ekonomi, kommunikation och ITAbstract : Purpose The purpose of this thesis is, firstly, to investigate clients’ perspective toward the Big 4’s financial audit service quality. Secondly, the gaps between clients’ perceptions and expectations of audit service quality provided by the Big 4 audit firms will be studied. READ MORE
