Essays about: "Swedish auditors"

Showing result 16 - 20 of 91 essays containing the words Swedish auditors.

  1. 16. Unprofessionalism in the audit profession

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Anna Blomquist; Elin Jonasson; [2020]
    Keywords : audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

    Abstract : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. READ MORE

  3. 17. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Therése Karlström; Alexandra Kantonenko; [2020]
    Keywords : Professional Scepticism; Structure and Judgment; CAATs; Audit Process;

    Abstract : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. READ MORE

  4. 18. The shift from professionalism to commercialism in the auditing profession : “Everything in our society is commercialized”

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Liza Bruze; Weng-San Angie Lee; [2020]
    Keywords : Auditor’s perceptions; Marketing Activities; Professionalism; Commercialism;

    Abstract : Background: The auditing profession is in constant change and marketing activities such as advertising has gone from being prohibited to become a legal activity within the profession. The Swedish auditing profession has for a long time been protected by laws and regulations. READ MORE

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

    University essay from 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

  6. 20. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    University essay from Göteborgs universitet/Graduate School

    Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
    Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE