Essays about: "Audit pricing"
Showing result 1 - 5 of 8 essays containing the words Audit pricing.
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1. Audit scope: disclosure practice and implications on audit pricing and audit delay
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE
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2. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. READ MORE
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3. Football franchise pricing – Finding the right valuation method while factoring in potential investment motivations
University essay from Göteborgs universitet/Graduate SchoolAbstract : Sports franchises are mostly privately held businesses whose financial data does generally not match the quality standards of conventional businesses as they are not subject to audit and other accounting regulations. In this context, it remains unclear how investors proceed in order to find reliable franchise value estimates since a valuation method standard has yet to be established in this field. READ MORE
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4. Increased use of marketing in the audit industry : Effect on independence price and quality
University essay from Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakultetenAbstract : Background: The concept of marketing is quite new to the audit industry, prior to 1978 all marketing of audit services were strictly forbidden. In 2010, the statutory audit was abolished in Sweden forcing auditors to market their services to convince their clients that they still should hire an auditor. READ MORE
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5. Advanced Pricing Arrangements : Development of the Swedish legislation
University essay from IHH, RättsvetenskapAbstract : In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure. Advanced Pricing Arrangement (APA) is the latest dispute resolution procedure and was introduced in Sweden in 2010. READ MORE
