Essays about: "Performance audit"

Showing result 1 - 5 of 65 essays containing the words Performance audit.

1. 1. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

   University essay from Göteborgs universitet/Graduate School

   Author : OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
   Keywords : ;

   Abstract : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. READ MORE

3. 2. An initial investigation of Automatic Program Repair for Solidity Smart Contracts with Large Language Models

   University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

   Author : Erik Cruz; [2023]
   Keywords : Automatic Program Repair; APR; Large Language Models; LLM; Smart Contracts; Smart Contract Audit; Chat GPT; Cybersecurity; Automatisk Lagning av Kod; Stora språkmodeller; Smarta Kontrakt; Granskning av Smarta Kontrakt; Chat GPT; Cybersäkerhet;

   Abstract : This thesis investigates how Large Language Models can be used to repair Solidity Smart Contracts automatically through the main contribution of this thesis, the Transformative Repair Tool. The Transformative Repair Tool achieves similar results to current state-of-the-art tools on the Smartbugs Curated Dataset and is the first published tool that uses Large Language Models to repair Solidity Smart Contracts. READ MORE

4. 3. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

   University essay from Umeå universitet/Företagsekonomi

   Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
   Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

   Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE

5. 4. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

   Author : Sofia Dagfalk; Sofia Vögeli; [2023]
   Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

   Abstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE

6. 5. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

   University essay from Umeå universitet/Företagsekonomi

   Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
   Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

   Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE