Essays about: "Audit engagement"

Showing result 1 - 5 of 11 essays containing the words Audit engagement.

1. 1. Corporate Sustainability Reporting Directive : An analysis on the pre-implementation phase of CSRD in relation to stakeholder engagement, institutional logic, and networks

   University essay from Malmö universitet/Institutionen för Urbana Studier (US)

   Author : Katharina Staudt; Emma Bloem; Maureen ter Steege; [2023]
   Keywords : ;

   Abstract : The European Union (EU) has proposed and adopted the Corporate Sustainability Reporting Directive (CSRD) to enhance businesses' sustainability performance across the EU. The study focuses on the pre-implementation phase of CSRD within an audit and consulting company and its perceived effects on organizational processes and structures. READ MORE

3. 2. Stakeholders' effects on emerging market’s social sustainability : A case study on Bangladesh Garments

   University essay from Uppsala universitet/Institutionen för samhällsbyggnad och industriell teknik

   Author : Rabaya Bosry; [2022]
   Keywords : Sustainable Management; Bangladesh ready-made garments; Stakeholders; Stakeholders Management; CSR; NGOs; Audit;

   Abstract : Emerging countries have enriched supply chains of influential multinational organizations. Business in emerging markets have led to both positive and negative outcomes. Stakeholders have a strong impact in emerging markets in relation to local communities. There have been lots of research connecting stakeholder responsibility with sustainability. READ MORE

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

   University essay from 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. 4. Effect of Big Data Analytics on Audit : An exploratory qualitative study of data analytics on auditors’ skills and competence, perception of professional judgment, audit efficiency and audit quality

   University essay from Umeå universitet/Företagsekonomi

   Author : Mohamad Alsahli; Hamadou Kandeh; [2020]
   Keywords : Big data; Data analytics; Auditors skills and competence; Audit process; Audit efficiency; Audit quality and Professional judgment.;

   Abstract : Abstract Purpose: The primary goal of this thesis is to provide a deeper understanding of how big data affect professional judgment, audit efficiency, and perceived audit quality. It also aims to explore the effect of Big Data Analytics (BDA) on the skills and competence required by auditors to perform an audit in a big data environment. READ MORE

6. 5. Auditor-client Communication : A qualitative study on the effects of auditor tenure, feedback, and dissemination of communication

   University essay from Umeå universitet/Företagsekonomi

   Author : Pontus Ahlkvist; Marcus Lagerlöf; [2017]
   Keywords : Audit; Communication; Auditor tenure; Feedback; Dissemination of communication; Audit client; Audit engagement;

   Abstract : Communication between auditors and their clients is a big part of the audit engagement. It is therefore contradictory that communication within audit engagements is an underresearched area. More research is needed to understand how it functions and what affects it. READ MORE