Essays about: "Accountant s practice"

Found 1 essay containing the words Accountant s practice.

  1. 1. INDEPENDENCE IN FACT AND IN APPEARANCE : A STUDY OF REGULATORY DEMANDS AS MADE EVIDENT THROUGH PRACTICE

    University essay from Företagsekonomiska institutionen

    Author : Erik Benjaminsson; Leo Doherty; [2012]
    Keywords : Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary Rulings;

    Abstract : Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence. Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010. READ MORE