Essays about: "Big-4."
Showing result 1 - 5 of 24 essays containing the word Big-4..
-
1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE
-
2. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. READ MORE
-
3. Private Equity Investors and Audit Quality : Evidence from Sweden
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Private Equity Investors plays a significant role in the Swedish economy, actively involved in the corporate governance of their portfolio companies to reduce risks. In this study, we investigate the impact of PE investors on the audit quality of their portfolio companies. READ MORE
-
4. The Portrayal of Accounting Firms : A Visual Analysis of Images in Annual Reports
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Purpose: The purpose of this thesis is to contribute to a more comprehensive understanding of accounting firms’ visual portrayal. Theoretical perspectives: Institutional theory, stereotype theory, legitimacy theory, stakeholder theory, and framing theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis. READ MORE
-
5. womens role development in the big four audit firms
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. READ MORE
