Essays about: "Audit value quality"

Showing result 1 - 5 of 17 essays containing the words Audit value quality.

  1. 1. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Carl Andersson; Lynn Hamandi; [2022]
    Keywords : Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

    Abstract : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. READ MORE

  3. 2. Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Christoffer Johnsson; Nicklas Persson; [2021]
    Keywords : Audit quality; Covid-19; Auditor-client relationship; Going-concern assessments; Auditor-independence.;

    Abstract : Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. READ MORE

  4. 3. 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

  5. 4. Swedish Bank Directors' Perceptions of Extended Audit Reports

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Malin Pantsar; Tova Josefsson Hillström; [2019]
    Keywords : extended audit report; assurance level; materiality level; key audit matters; lending decisions;

    Abstract : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. READ MORE

  6. 5. Football franchise pricing – Finding the right valuation method while factoring in potential investment motivations

    University essay from Göteborgs universitet/Graduate School

    Author : Yan Felten; [2018-07-04]
    Keywords : Sport economy; Sport finance; Football economy; Football club valuation; Value drivers; Intrinsic value; Relative valuation; Price index; Investment motivation; Pricing rationales;

    Abstract : 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