Essays about: "Perceived audit quality"

Showing result 1 - 5 of 14 essays containing the words Perceived audit quality.

  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

  3. 2. The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession

    University essay from Lunds universitet/Institutionen för informatik

    Author : Aytan Babayeva; Napoleon-Dimitrios Manousaridis; [2020]
    Keywords : digitalization; effects; audit; benefits; challenges; Technology and Engineering;

    Abstract : Digitalization is an interesting and timely topic which is actively discussed nowadays. Big data & analytics, blockchain, artificial intelligence & robotic process automation are some of the most emerging technologies. READ MORE

  4. 3. The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Josephine R. Boakai; Sotheory Phon; [2020]
    Keywords : The need for audit; audit quality; public corporation; Liberia; developing country;

    Abstract : Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. READ MORE

  5. 4. Effect of Big Data Analytics on Audit : An exploratory qualitative study of data analytics on auditors’ skills and competence, perception of professional judgment, audit efficiency and audit quality

    University essay from Umeå universitet/Företagsekonomi

    Author : Mohamad Alsahli; Hamadou Kandeh; [2020]
    Keywords : Big data; Data analytics; Auditors skills and competence; Audit process; Audit efficiency; Audit quality and Professional judgment.;

    Abstract : Abstract Purpose: The primary goal of this thesis is to provide a deeper understanding of how big data affect professional judgment, audit efficiency, and perceived audit quality. It also aims to explore the effect of Big Data Analytics (BDA) on the skills and competence required by auditors to perform an audit in a big data environment. READ MORE

  6. 5. Swedish Bank Directors' Perceptions of Extended Audit Reports

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Malin Pantsar; Tova Josefsson Hillström; [2019]
    Keywords : extended audit report; assurance level; materiality level; key audit matters; lending decisions;

    Abstract : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. READ MORE