Essays about: "Statutory Audit"

Showing result 1 - 5 of 27 essays containing the words Statutory Audit.

  1. 1. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Julia Owczarek Blom; [2023]
    Keywords : non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

    Abstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE

  2. 2. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Kjellén; Felix Witthuhn; [2023]
    Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE

  3. 3. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

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

    Author : Ziyang Wu; Yameng He; [2020]
    Keywords : Audit pricing; credence good; statutory audit exempt;

    Abstract : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. READ MORE

  4. 4. Legitimacy : Sources in the high-risk industries

    University essay from Högskolan i Skövde/Institutionen för handel och företagande

    Author : Elisabeth Haraldsson; Johan Sandgren; [2018]
    Keywords : statutory audit; auditor; auditing; accountant; high-risk industries; restaurant; stakeholders; legitimacy; lagstadgad revision; revisor; revision; bokförare; högriskindustrin; restaurang; intressenter; legitimitet;

    Abstract : Bakgrund: År 2017 lämnade Riksrevisionen en rapport gällande avskaffandet av revisionsplikten för mindre företag i Sverige, vilket trädde i kraft under 2010. Riksrevisionen förklarade i denna rapport att lagändringen skapade obalans i Sveriges ekonomi. READ MORE

  5. 5. Which small firm manager will opt out of having a voluntary audit in Sweden?

    University essay from Umeå universitet/Företagsekonomi

    Author : Caroline Nilsson; Naseer Hameed; [2017]
    Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

    Abstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE