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Showing result 1 - 5 of 7 essays matching the above criteria.

1. 1. Can risks be defined while flying blind? : Performing audit risk assessments under environmental uncertainty; a qualitative study using COVID-19 as an empirical example

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Linnea Klasson; Lovisa Knutsson; [2021]
   Keywords : Audit; risk assessment; COVID-19; environmental uncertainty; individual auditor; audit client; non-Big 4; Big 4;

   Abstract : Abstract  Background & Problem: Risk assessment is a central part of the audit process. Previous audit failures have increased the importance further. Several suggested determinants of risk assessments have been explored within literature. READ MORE

3. 2. Audit Quality in Swedish Audit Firms : The Significance of Ethical Firm Culture from a Behavioral Perspective

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Oscar Hemmingsson; Linnéa Lindbom; [2020]
   Keywords : Agency problems; Auditors; Audit quality; Big 4; Ethical decisions; Ethical firm culture; Non-big 4; Sweden; RAQ; RAQA.;

   Abstract : Dysfunctional auditor behavior has transformed into one of the biggest challenges for audit quality. The purpose of this study is to analyze the culture to the ethical decision process in the Swedish context. The study uses a self- administered questioner with 75 junior and senior auditors employed in Mid-East Sweden including Stockholm. READ MORE

4. 3.  IT in auditing : A descriptive study about IT-tool usage, IT knowledge, and the future digital environment for auditors

   University essay from Umeå universitet/Företagsekonomi

   Author : Paul Persson-Holmes; Pontus Lyngsten; [2020]
   Keywords : IT-tools; Computer Assisted Auditing Techniques CAAT ; IT-knowledge; Digitalisation; Advanced technologies; Software.;

   Abstract : The audit industry is under a digital transformation where various IT-tools are being frequently used by auditors at different experience levels. It is almost impossible to perform an audit with good results without using any IT-tools. READ MORE

5. 4. Commercialization and Audit quality : Evidence from Chinese audit market

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Tang Shihao; Shen Shen; [2019]
   Keywords : Commercialization; Audit quality; Market orientation; Customer orientation; Process orientation; Auditor independence; Auditor competence;

   Abstract : In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. READ MORE

6. 5. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Fredrik Löfving; Elias Widenius; [2016]
   Keywords : Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

   Abstract : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. READ MORE