Essays about: "Accounting Theory"

Showing result 1 - 5 of 203 essays containing the words Accounting Theory.

  1. 1. Effects of CFO Characteristics on the Use of Management Control Systems - An Upper Echelons Perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Elias Alvebro; David Eliasson; [2020-07-01]
    Keywords : Upper echelons theory; management control systems; CFO characteristics; levers of control; gender; business education; marital status;

    Abstract : MSc in Accounting and Financial Managament.... READ MORE

  2. 2. Comprehending the concept of AML risk management: From ostrich policy to number one priority

    University essay from Göteborgs universitet/Graduate School

    Author : Viktor Löfgren; Anton Melkersson; [2020-07-01]
    Keywords : AML; Governance; Competing logics; Risk management; AML regulation; Nordic bank scandal;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. How initiatives towards transforming the Role of Controllers play out – A field study examining the changing role of controllers at Volvo Cars

    University essay from Göteborgs universitet/Graduate School

    Author : Victoria Andersson; Karin Enström; [2020-07-01]
    Keywords : Controllers; Management Accountants Accounting; Institutional Theory; Institutional Environment; Institutional Entrepreneur Entrepreneurship; Digital Transformation; Big Data and Business Intelligence Analytics;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  4. 4. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Amélie Vachet; Edwin Davis; [2020]
    Keywords : Goodwill; Earnings Management; Audit;

    Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE

  5. 5. Crowding out or crowding in? : A study on the effects of the public debt ratio on private investments of countries in the euro area

    University essay from Umeå universitet/Nationalekonomi

    Author : Alexander Nilsson; [2020]
    Keywords : ;

    Abstract : The evolution of public debt in the euro area into unsustainable levels is discussed now more than ever after the recent financial crisis of 2008 and the European sovereign debt crisis that followed. With countries like Greece and Italy hovering around the level of 181.2- and 134. READ MORE