Essays about: "Audit quality"

Showing result 31 - 35 of 110 essays containing the words Audit quality.

  1. 31. The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oliver Fransson; Simon Sleman; [2020]
    Keywords : Non-audit services; financial reporting quality; qualified auditor report; big four audit firms; knowledge spillover effect; economic dependence; auditor independence;

    Abstract : Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. READ MORE

  3. 32. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

  4. 33. Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Karl-Johan Edström; David Frisk; [2020]
    Keywords : Audit quality; audit rotation; audit firm rotation; audit parnter rotation; firm visiblity; auditor indpendence;

    Abstract : Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. READ MORE

  5. 34. 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. 35. Audit Quality in Swedish Audit Firms : The Significance of Ethical Firm Culture from a Behavioral Perspective

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Oscar Hemmingsson; Linnéa Lindbom; [2020]
    Keywords : Agency problems; Auditors; Audit quality; Big 4; Ethical decisions; Ethical firm culture; Non-big 4; Sweden; RAQ; RAQA.;

    Abstract : Dysfunctional auditor behavior has transformed into one of the biggest challenges for audit quality. The purpose of this study is to analyze the culture to the ethical decision process in the Swedish context. The study uses a self- administered questioner with 75 junior and senior auditors employed in Mid-East Sweden including Stockholm. READ MORE