Essays about: "Rickard Zetterqvist"

Found 2 essays containing the words Rickard Zetterqvist.

  1. 1. Audit of Highly Uncertain Accounting Estimates - A Field-based Study of Auditors' Attitudes Towards Proposed Audit Responses in ISA 540

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

    Author : Christoffer Andersson; Rickard Zetterqvist; [2014]
    Keywords : External audit of financial statements; ISA 540; Accounting estimate; Fair value; Estimation uncertainty;

    Abstract : Current audit standards (IAASB 2008b, para. 13) provide auditors with four potential responses to the assessed risks of material misstatements in the audit of highly uncertain accounting estimates. Although research on the audit of such account balances is limited (Griffith et al. 2013, Nusbaum 2007, Martin et al. READ MORE

  3. 2. Returns to Unethical Investing: New evidence on sin stock performance in Europe

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Erik Orbring Svensson; Rickard Zetterqvist; [2012]
    Keywords : unethical investing; sin stocks; socially responsible investing; performance evaluation; comparable portfolios;

    Abstract : This paper studies the returns to unethical investing in Europe over the time period 1965 through 2011. Using a sample of 285 alcohol, defence, gambling and tobacco stocks, it is first shown that the slight sin stock outperformance found is attributable solely to the tobacco industry. READ MORE