Essays about: "Accounting Ethics"

Showing result 1 - 5 of 9 essays containing the words Accounting Ethics.

  1. 1. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

    University essay from Umeå universitet/Företagsekonomi

    Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
    Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

    Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE

  3. 2. Determining the impact of ESG metrics on the financial performance of public Nordic companies

    University essay from KTH/Matematisk statistik

    Author : Tom Hagéus; Malin Nyhrén; [2021]
    Keywords : Sustainability; ESG score; ESG metric; ESG data; Financial Performance; Multiple Linear Regression; Nordic Market; ROA; Tobin’s Q; Refinitiv; Statistics; Applied Mathematics; Hållbarhet; ESG-betyg; ESG-mått; ESG-data; Finansiell Prestation; Multipel Linjär Regression; Nordisk Marknad; ROA; Tobin’s Q; Refinitiv; Statistik; Tillämpad Matematik;

    Abstract : The use of sustainability within the investment community is becoming increasingly common. More specifically, investors are now more than ever leaning towards ESG scores as a way of incorporating a more holistic approach when making investment decisions. READ MORE

  4. 3. Non-profit Organizations : Development of nonprofit organization’s sustainability reports

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Sadaf Ahmad; [2021]
    Keywords : Non-profit organizations; sustainable development; sustainability accounting reports; GRI; TBL; Venn Diagram; Stakeholders theory and ethics; Ideella organisationer; hållbar utveckling; hållbarhetsredovisning rapporter; GRI; TBL; Venn Diagram; Intressenternas teori och etik.;

    Abstract : This study aims to analyze and evaluate three non-profit organizations regarding how their sustainability accounting reports have changed and developed between year 2017 and year 2019. The study analyzes how parameters in the sustainability index have been taken into consideration to perceive which parameters are the three non-profits organization’s focal points. READ MORE

  5. 4. National Culture and Management Control Systems

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Gareth Wright; Nikolaos Lappas; [2017]
    Keywords : Management control systems; National culture; Levers of control; Business and Economics;

    Abstract : Seminar date: 29th May, 2017 Course: BUSN79, Business Administration Degree Project in Accounting and Finance, 15 ECTS Authors: Gareth Wright and Nikolaos Lappas Supervisor: Anders Anell Keywords: Management control systems, National culture, Levers of control Purpose: The purpose of this study is to identify how multinational companies set their central management control systems and how are these are perceived and implemented at a local level; and why any differences may exist in local adaptation/implementation. Methodology: This case study has followed a qualitative, hybrid deductive-inductive research strategy. 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