Essays about: "Audit fee model"
Found 2 essays containing the words Audit fee model.
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1. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE
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2. Attractive Audit - Investigating attractiveness and height as determinants for auditor fees and compensation in a Swedish setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The purpose of this study is to investigate if auditors' individual characteristics; attractiveness and height, act as determinants for fee generation and compensation in the audit industry. The study is motivated by the observed institutional shift from a technical logic to business logic in audit industry, which leads to increased importance of personal qualifications such as interpersonal skills for auditors to be successful. READ MORE