Essays about: "Economic and financial audit"

Showing result 6 - 10 of 15 essays containing the words Economic and financial audit.

1. 6. Effect of different economic conditions on audit and non-audit fees: Evidence from Sweden

   University essay from Handelshögskolan vid Umeå universitet

   Author : Irina Alexeyeva; [2012]
   Keywords : Audit fee; non-audit fee; economic downturn;

   Abstract : Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. READ MORE

3. 7. Mark-to-Model - An Explanation of the Choice and Relative Use

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mikael Svensson; Alexander Wingren; [2012]
   Keywords : Financial Instruments; Mark-to-model; Fair value accounting; Level 3 and IFRS 7; Business and Economics;

   Abstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE

4. 8. Reasons behind presumed low financial reporting quality (FRQ) in China

   University essay from Företagsekonomi

   Author : Henrik Edlund; [2012]
   Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

   Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE

5. 9. Going concern assumtion in a Swedish context -do auditors change their propensity to issue a going concern opinion in different stages of the business cycle?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Rebecka Alfredsson; Magnus Fransson; [2011-06-17]
   Keywords : Going concern; bankruptcy; business cycle; audit firm size and audit quality; bankruptcy prediction models;

   Abstract : Background To begin with, there has been a persistent public criticism of auditors in accounting scandals and of particular concern is their inability to forewarn the public of business failures, that is, no going concern opinion has been issued in the audit report. The implication here is that without having received a going concern opinion companies are filing for bankruptcy. READ MORE

6. 10. The Value of Non-Financial Factors in Business Failure Prediction: A Study of Swedish Small and Medium-Sized Enterprises

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

   Author : Olof Kernell; Johan Wallin; [2011]
   Keywords : Business Failure Prediction; SMEs; Non-Financial Variables; Auditor;

   Abstract : Access to financing is frequently listed as a top concern among Europe's small and medium-sized companies. Accounting for two-thirds of Europe's aggregated gross domestic product, their ability to finance new initiatives is going to have a large impact on the overall economic development within the region. READ MORE