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Showing result 1 - 5 of 46 essays matching the above criteria.

  1. 1. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Emilia Eka; Carl Horn Olsson; [2023]
    Keywords : The auditor’s role; social changes; digitalisation; audit process; profession; megatrends; standardisation;

    Abstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE

  3. 2. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

    University essay from Umeå universitet/Företagsekonomi

    Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
    Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

    Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE

  4. 3. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

    Author : Sofia Dagfalk; Sofia Vögeli; [2023]
    Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

    Abstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE

  5. 4. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Pål Karlsson Ahlmark; Sebastian Kavak; [2023]
    Keywords : Auditing; Audit Profession; Auditor image; Audit quality; Client identification; Professional identification;

    Abstract : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. READ MORE

  6. 5. 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