Essays about: "Swedish auditors"

Showing result 21 - 25 of 91 essays containing the words Swedish auditors.

  1. 21. A Qualitative Look into Going Concern Reports : From the Auditor's Perspective

    University essay from Umeå universitet/Företagsekonomi

    Author : Lacey Näsman; [2019]
    Keywords : Qualitative; Audit; Going Concern; Sweden;

    Abstract : This research considered the perspective of the auditor regarding going-concern reports in light of previous research questions and prior study categorizations. A deeper goal of the study was to find out if a qualitative method would produce a deeper understanding than the quantitative studies of previous research. READ MORE

  3. 22. Does Auditor's Gender Impact Audit Fees? Empirical Evidence from Swedish Privately Held Companies

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

    Author : Sijia Liu; Yi Zhang; [2019]
    Keywords : gender; audit fee; Swedish private firms;

    Abstract : The documented relationship between engaged auditors' gender and audit fees demonstrates that female auditors may receive a fee premium in listed companies' settings. However, the heterogeneity between public and private Companies implies that previous findings in listed companies may not be generalizable to the private setting. READ MORE

  4. 23. The implications of in-house tax expertise on tax behavior

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

    Author : Sebastian Brändholm; Gustav Nielsen; [2019]
    Keywords : Tax avoidance; Tax behavior; In-house tax expertise; Conforming tax avoidance; Non-conforming tax avoidance;

    Abstract : We examine whether companies with in-house tax expertise consisting of auditing, accounting and tax consultancy firms have a tax outcome that is different to similar type of service companies without in-house tax expertise. To investigate this, we use a firm fixed effect regression model on an unbalanced panel data set consisting of private Swedish companies during the time period 2007-2017. READ MORE

  5. 24. Swedish Bank Directors' Perceptions of Extended Audit Reports

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Malin Pantsar; Tova Josefsson Hillström; [2019]
    Keywords : extended audit report; assurance level; materiality level; key audit matters; lending decisions;

    Abstract : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. READ MORE

  6. 25. Integrated Reporting in swedish organizations : motives for implementation, benefits and challenges

    University essay from SLU/Dept. of Economics

    Author : Stina Laggren; Saga Larsson; [2019]
    Keywords : corporate reporting; integrated reporting; institutional theory; integrated thinking; legitimacy theory; swedish organizations; stakeholder theory; standards; sustainability reporting;

    Abstract : Sustainability reporting has increased over the years due to stakeholder demands. Traditional sustainability reports have an isolated approach to sustainability and disclose information regarding social and environmental issues separate from the financial report. READ MORE