Essays about: "Non-Audit Service"

Found 4 essays containing the words Non-Audit Service.

  1. 1. Does audit independence have an impact on issued sanctions? : A quantitative study of listed companies in the Swedish setting

    University essay from Högskolan i Jönköping/Internationella Handelshögskolan

    Author : Simon Ekström; Tim Ainemo; [2019]
    Keywords : Audit Independence; audit quality; Audit tenure; Client Importance; Non-Audit Service; Sanctions; Nasdaq Stockholm;

    Abstract : This study investigated the relationship between audit independence and audit quality, which is measured by sanctions issued by Nasdaq Stockholm Exchange. Sanctions as a tool to measure audit quality is uncommon, this study is one of the first studies using this approach in Europe. READ MORE

  3. 2. Client Employment of previous Auditors : Banks' Views on Auditor Independence

    University essay from Karlstads universitet/Avdelningen för företagsekonomi

    Author : Max Ziegler; Heidrun Schlaich; [2014]
    Keywords : Accounting; Auditors Independence; Auditor; Audit;

    Abstract : Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. READ MORE

  4. 3. 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

  5. 4. 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