Essays about: "Auditor tenure"

Showing result 6 - 8 of 8 essays containing the words Auditor tenure.

  1. 6. Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Dinh Ha Thu Vu; [2012]
    Keywords : Audit fees; audit independence; auditee risk; auditee size; audit committee; audit; auditee complexity; Big4.; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to define factors which influence audit fees. Methodology: I have used the deductive approach to find out the results. Theoretical perspectives: I have used factors found in previous studies to discuss about and build my own hypotheses. READ MORE

  3. 7. Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs

    University essay from Handelshögskolan vid Umeå universitet

    Author : Suhaib Aamir; Umar Farooq; [2011]
    Keywords : Audit Quality; Audit Tenure; auditor-client relationship; auditing in SMEs; auditing in Sweden; International Standards on Auditing ISA ; role of auditor; auditor size; auditor rotation; non-audit services; and auditor independence.;

    Abstract : Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. READ MORE

  4. 8. The impact of extended audit tenure on auditor independence : Auditors perspective

    University essay from Handelshögskolan vid Umeå universitet

    Author : Etienne Chia-ah; Joel Karlsson; [2010]
    Keywords : Auditor independence; audit tenure; audit quality and auditor rotation;

    Abstract : With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. READ MORE