Essays about: "Management Accountants Accounting"

Showing result 16 - 20 of 20 essays containing the words Management Accountants Accounting.

  1. 16. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

    University essay from Företagsekonomi

    Author : Okah Peter Okah; [2013]
    Keywords : auditors´ independence; non-audit services; earnings management;

    Abstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE

  3. 17. The relationship between accountants and external auditors : A case study from client’s perspective on subordinate level

    University essay from Företagsekonomiska institutionen

    Author : Merja Ukkonen; Yuanyuan Feng; [2013]
    Keywords : accountant; external auditor; auditor-client relationship; subordinate level; audit performance; knowledge; trust.;

    Abstract : The nature of the auditor-client relationship is a complex aggregate involving a number of groups and individuals between both parties. Although auditor-client relationship is an important subject in the accounting and auditing literature, what has not been extensively studied is the complex relationship between the clients accounting staff and the external audit group at subordinate organization level. READ MORE

  4. 18. Determinants of Voluntary Audit in Micro-Entities : A qualitative study of micro-entities in Skellefteå

    University essay from Handelshögskolan vid Umeå universitet; Företagsekonomi

    Author : Franziska Schöps; Elin Persson; [2012]
    Keywords : Voluntary Audit; Micro-Entities;

    Abstract : Abstract Smaller companies have less manpower then larger companies to manage administrative tasks. EU has made it possible for member states to reduce the accounting and audit requirements for small companies and Sweden introduced the option of voluntary audit from the fiscal year of 2011 for micro-entities that do not exceed the threshold values of 3 employees, 3 MSEK turnover and 1. READ MORE

  5. 19. Accounting for Climate Change : Incorporating Externalities due to CO2 Emissions into Financial Statements

    University essay from Internationella Handelshögskolan

    Author : Emelie Davidsson; Charlotte Lilja; [2012]
    Keywords : Climate Change; Externalities; Full Cost Accounting; Sustainability Reporting; Externaliteter; full cost accounting; hållbarhetsredovisning; klimatförändringar;

    Abstract : The full cost of climate change is not accounted for in today’s financial reporting. Today’s sustainability reporting mainly consists of disclosures which do not affect any financial statement. If externalities were accounted for it would help stakeholders become aware of companies’ true sustainability. READ MORE

  6. 20. Management Accounting in Sports Associations - A Study of Large Elite Sports Associations

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Markus Flinkberg; Andreas Rönnblom; [2009-06-10T12:02:25Z]
    Keywords : ;

    Abstract : Background and Discussion of the Problem: Elite sports associations, especially in football and ice-hockey, are becoming more commercialised and professional. Many sports associations are non-profit organisations. The financial aspect has, however, gained a higher importance greater importance. READ MORE