Essays about: "AUDITING PUBLIC FINANCIAL MANAGEMENT"

Showing result 1 - 5 of 7 essays containing the words AUDITING PUBLIC FINANCIAL MANAGEMENT.

  1. 1. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

  3. 2. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden

    University essay from Karlstads universitet/Handelshögskolan

    Author : Lazarus Elad Fotoh; [2017]
    Keywords : Audit Education and Function; Users knowledge; Audit Expectation Gap; International Standards on Auditing; Swedish Company Act; Sweden.;

    Abstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE

  4. 3. 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

  5. 4. Financial or performance auditing? : the role of elected auditors in Swedish municipalities

    University essay from Sektionen för Hälsa och Samhälle

    Author : Mary-Ann Andersson; Nilsson Rebecka; [2011]
    Keywords : Public sector; Financial auditing; Performance auditing and Swedish municipalities;

    Abstract : The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. READ MORE

  6. 5. Corporate Sustainability/CSR Communications and Value Creation : A Marketing Approach

    University essay from Blekinge Tekniska Högskola/Sektionen för management

    Author : Bibri Mohamed; [2008]
    Keywords : Keywords: Corporate and Marketing Communications; Corporate Sustainability; CSR; Corporate Identity; Corporate Reputation; Financial Performance; Stakeholders; PR and Skepticism.;

    Abstract : The purpose of this study is to explore the current practices in corporate sustainability/CSR communications and how this trend contributes to corporate value creation. More specifically, this study looks at this subject from the angle of how companies can use corporate sustainability/CSR communications in marketing activities to attain corporate marketing objectives. READ MORE