Advanced search

Found 2 essays matching the above criteria.

1. 1. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Adrian Ribbing; Daniel Sandersson; [2021]
   Keywords : Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

   Abstract : 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

3. 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 finansiering

   Author : Helen Sjöberg; Rasmus Westholm; [2015]
   Keywords : Auditor; Audit fee; Auditor compensation; Attractiveness; Height;

   Abstract : 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