Essays about: "Swedish auditors"

Showing result 6 - 10 of 91 essays containing the words Swedish auditors.

  1. 6. The impact of non-audit-services on audit quality

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

    Author : Carl Oscar Milebratt; Filippa Dunér; [2023]
    Keywords : audit quality; audit independence; non-audit-services; audit opinion; Swedish private firms;

    Abstract : This paper investigates non-audit services (NAS) impact on audit quality, a topic that has garnered significant attention due to concerns about auditors' ability to maintain independence. The increasing prevalence of NAS, coupled with a series of accounting scandals, has intensified stakeholder concerns, yet the true effect of NAS on audit quality remains ambiguous. READ MORE

  3. 7. Auditors' Risk- and Materiality Assessment During Times of High Exogenous Risk : A Quantitative Study Analysing the Effects of the Covid-19 Pandemic

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Brissman; Thomas Watson; [2023]
    Keywords : Auditing; Auditor Independence; Covid-19; Economic Crises; Materiality; Materiality Assessment; Professional Scepticism; Risk; Risk Assessment;

    Abstract : Background: Research has shown that the risk of material misstatements increases during exogenous risk shocks. Simultaneously, auditors shall identify and assess the emergent risks. During the GFC, auditors' response was considered satisfactory by some but criticized byothers. READ MORE

  4. 8. Private Equity Investors and Audit Quality : Evidence from Sweden

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

    Author : Possavee Cheewakriengkrai; Jiayi Li; [2023]
    Keywords : Private equity; Audit Quality; Audit Fee; Big 4; Auditing;

    Abstract : Private Equity Investors plays a significant role in the Swedish economy, actively involved in the corporate governance of their portfolio companies to reduce risks. In this study, we investigate the impact of PE investors on the audit quality of their portfolio companies. READ MORE

  5. 9. The issues with measuring and reporting emissions - An analysis of the agriculture sectors efforts to improve sustainability reporting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Nicole Lindau; Johan Henriksson; [2022-07-01]
    Keywords : Sustainable development; Agriculture; GHG emissions; Sustainability Reporting. Natural Resource Based View;

    Abstract : Agricultural greenhouse gas emissions are a major contributor to climate change globally. The way to report and calculate the emissions can require vast amounts of resources and can be a complicated process for both farmers and top-level management. READ MORE

  6. 10. Are Big 4 role models in sustainability reporting? : A content analysis on sustainability reports of Big 4 and Swedish listed companies.

    University essay from Jönköping University

    Author : Almedina Dzankovic; Dea Celami; [2022]
    Keywords : Audit firms; sustainability; sustainability reporting; normative isomorphism; mimetic isomorphism;

    Abstract : Research problem: The purpose of this study is to extend existing knowledge on the determinants of sustainability reporting. Institutional theory, legitimacy theory, CSR and TBL are used to find out if: (1) audit firms’ sustainability reports are an influencing factor on non-audit firms’ sustainability reports, (2) if audit firms’ sustainability reports are an influencing factor on their clients’ sustainability reports. READ MORE