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Showing result 1 - 5 of 15 essays matching the above criteria.

  1. 1. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Pål Karlsson Ahlmark; Sebastian Kavak; [2023]
    Keywords : Auditing; Audit Profession; Auditor image; Audit quality; Client identification; Professional identification;

    Abstract : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. READ MORE

  2. 2. Post-trade: An Examination of Blockchain Technology’s Capabilities for Future Development

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Pouria Parvaneh; Ludvig Strand; [2023]
    Keywords : Post-trade; CSD; CCP; Smart Contracts; Blockchain; Layer-two; AI; Post-trade; CSD; CCP; Smarta kontrakt; Blockkedja; Lager-två; AI;

    Abstract : Financial markets have a major role in economic development. An area of the financial industry is securities trading consisting of several stages such as pre-trade, trade execution and post-trade processing. This study has focused on the post-trade stage of securities trading with a particular focus on central securities depositories (CSD). READ MORE

  3. 3. 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

  4. 4. Energy audit of an industrial facility,Hagby waste management plant

    University essay from KTH/Industriell ekologi

    Author : Maksym Kunytsia; [2016]
    Keywords : energy audit; energy efficiency; energy saving opportunities;

    Abstract : In order to answer modern challenges, which come from increasing needs in energy forprivate persons and industries as well as in order to decrease negative environmentalimpacts, caused by the processes of energy generation, it is important to constantly searchfor untapped energy efficiency potential. Moreover, nowadays, energy efficiency hasbecome one of the prerequisites of successful market competitiveness for any type ofindustry on local and global levels. READ MORE

  5. 5. The Impact of the Global Financial Crisis on Audit Quality : A Study of Publicly Listed Swedish Firms

    University essay from Umeå universitet/Företagsekonomi

    Author : Sotheara Riel; Carl Tano; [2014]
    Keywords : ;

    Abstract : Audit quality is a widely researched topic but remains a complex concept that is difficult to quantify, which is why several different proxy measurements have been developed. The earnings quality measurement discretionary accruals has been chosen as the proxy measurement for this study as it captures small variations in audit quality which is important since it allows for analysis of a relatively small sample size. READ MORE