Essays about: "Swedish auditors"

Showing result 11 - 15 of 91 essays containing the words Swedish auditors.

  1. 11. Audit Expectations Gap in the Swedish National Audit Office

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Fanuel Kidane; Carlos Younan; [2022]
    Keywords : Audit; Audit expectation gap; Swedish National Audit Office; Supreme Audit Institution; Public auditor; public sector auditing; Media;

    Abstract : Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academics and researchers have studied this subject in the audit environment. However,in relation to the research conducted on the audit expectation gap in the private sector, a lack ofresearch exists on the audit expectation gap in the public sector. READ MORE

  3. 12. Evaluating GraphQL over REST within an .NET Web API : A controlled experiment conducted by integrating with the Swedish Companies Registration Office

    University essay from Linnéuniversitetet/Institutionen för datavetenskap och medieteknik (DM)

    Author : Rickard Marjanovic; [2022]
    Keywords : Swedish Companies Registration Office; Controlled Experiment; Clean Architecture; RESTful API; GraphQL; HotChocolate; GraphQL for .NET.;

    Abstract : It is only a matter of time before the Swedish Companies Registration Office makes digital registration of annual reports/auditors reports mandatory. At the time of writing, there are only ten public integrators currently able to handle this requirement. READ MORE

  4. 13. 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

  5. 14. Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Christoffer Johnsson; Nicklas Persson; [2021]
    Keywords : Audit quality; Covid-19; Auditor-client relationship; Going-concern assessments; Auditor-independence.;

    Abstract : Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. READ MORE

  6. 15. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Marcus Svensson; Amanda Hagos; [2021]
    Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

    Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE