Essays about: "RAQ"

Found 3 essays containing the word RAQ.

  1. 1. Working from home and audit quality : A study of Swedish auditors with high home demands

    University essay from

    Author : Alexander Ahlberg; Ann-Lovise Hult; [2021]
    Keywords : Auditors; high home demands; JDCS model; reduced audit quality behavior; working from home;

    Abstract : Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. READ MORE

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

    University essay from Uppsala universitet/Företagsekonomiska institutionen; 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

  3. 3. Auditing auditor identities : Auditor attributes, professional and commercial orientations, and the implications for audit practice

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle; Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Kristina Lindstedt; Melissa Veerman; [2018]
    Keywords : Auditor identity; attributes; professional orientation; commercial orientation; audit practice; RAQ acts;

    Abstract : Currently, auditors face changes in the auditing industry, which has increased the focus on marketing activities. Despite professional ideals, an increase in the commercialization of audit firms has been observed, shaping the identity of the auditor. READ MORE