Essays about: "Accounting business"

Showing result 1 - 5 of 395 essays containing the words Accounting business.

1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Morten Younie; Oskar Benson; [2024]
   Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

   Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

3. 2. Internal migration and urban labor markets: evidence from expellee flows in West Germany in the 1950s

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Laura Theresa Glatter; [2023]
   Keywords : migration; expellees; West Germany; urban labor markets; GIS; spatial analysis; Business and Economics;

   Abstract : This study evaluates the impact of expellee migration on urban labor markets in West Germany in the 1950s. By utilizing newly digitized data and empirically accounting for the spatial context, the results show that the migration of expellees played a significant role in accelerating sectoral change, while cities with a high initial inflow were impeded in the pace of sectoral change. READ MORE

4. 3. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Devansh Sharma; Wanni Arachchige Ishan Asiri Kumara; [2023]
   Keywords : Research Development; Return on Assets; Market Capitalization; Employee Training; Employee Productivity; Business and Economics;

   Abstract : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. READ MORE

5. 4. 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

6. 5. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Adam Christensen; Sofia Sörman; [2023]
   Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

   Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE