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Showing result 1 - 5 of 7 essays matching the above criteria.

  1. 1. Determining Factors for Bonded Warehouse Implementation : Case study exploring the key resources in bonded warehouse implementation

    University essay from Jönköping University/IHH, Centre of Logistics and Supply Chain Management (CeLS)

    Author : Agnes Olsson Löwerot; Linnéa Nilsson; [2022]
    Keywords : Bonded warehouse; resource-based view; implementation process; warehouse function; project management; critical resources; retail firms; manufacturing firms;

    Abstract : Background: Globalization has created new opportunities for firms to import and export goods across the world, international trade has gained significant importance to many. Although global trade between countries has many positive aspects, it has also demanded the right type of warehousing to store the goods as cost-efficiently as possible. READ MORE

  3. 2. Key audit matters - the answer? : An exploratory study investigating auditors possibilty to accomplish the purpose of the new audit report

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Hamed Motahary; TIna Emami; [2016]
    Keywords : Auditing; auditor reporting; key audit matters; confidentially duty; ISA 701;

    Abstract : Various institutional attempts to recapture confidence of the audit profession resulted in a new section ISA 701 which is likely to be game changing for stakeholders and the auditing profession. The new standard establishes that more entity specific information should be communicated through the new section key audit matters. READ MORE

  4. 3. The public interest paradox of the Swedish auditing profession. : A quantitative study of potential effects of the Swedish implementation of ISA 700 (revised) and ISA ”

    University essay from Umeå universitet/Företagsekonomi

    Author : Louise Lundgren; Moa Oldenborg; [2016]
    Keywords : Auditor s Report; Non-professional Investors; ISA 700 revised ; ISA 701; Public Interest; Key Audit Matters;

    Abstract : During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. READ MORE

  5. 4. The impact of forensic specialists on the expectation gap: A multiple case study on the Big 4 forensic service departments' influence on auditors in Sweden

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Emmelie Johansson; Liselotte Brännström; [2016]
    Keywords : Expectation gap; Fraud detection; Forensic services; Institutional theory;

    Abstract : It has long been a problem for the audit profession that what the public expects from an audit differs from what the auditors themselves would prefer the audit objectives to be. This dilemma is commonly known as the expectation gap. One area where the gap is highly prevalent is when it comes to the auditors' ability and duty to detect fraud. READ MORE

  6. 5. Changes in tax behavior after the audit abolishment -A study based on the micro-entrepreneur's perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Anna Renvall; Petra Spångberg; [2014-08-13]
    Keywords : ;

    Abstract : Introduction: Since a changed regulation in November 1, 2010 smaller businesses could choose if they want to use an auditor or not. The businesses that may have free audit duty are called micro-­‐ enterprises. They alone stand for 39 percent of the nation inaccurate taxation. READ MORE