Essays about: "THE ROLE OF AUDITING"

Showing result 21 - 25 of 46 essays containing the words THE ROLE OF AUDITING.

  1. 21. Drivers for Greenness of Green Bonds: An Assessment of the Green Bond Governance in China

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Qintong Liu; [2018]
    Keywords : green bonds in China; designed green degree; policy review; Earth and Environmental Sciences;

    Abstract : Green bonds are facing prosperity in international and China’s bond market, and becoming increasingly important in the overarching aim of financing green projects to reduce environmental impacts. Therefore, the green degree is an important topic. READ MORE

  3. 22. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden

    University essay from Karlstads universitet/Handelshögskolan

    Author : Lazarus Elad Fotoh; [2017]
    Keywords : Audit Education and Function; Users knowledge; Audit Expectation Gap; International Standards on Auditing; Swedish Company Act; Sweden.;

    Abstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE

  4. 23. Which small firm manager will opt out of having a voluntary audit in Sweden?

    University essay from Umeå universitet/Företagsekonomi

    Author : Caroline Nilsson; Naseer Hameed; [2017]
    Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

    Abstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE

  5. 24. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Sonja Oberleitner Oberleitner; [2017]
    Keywords : auditor rotation;

    Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE

  6. 25. The Auditor’s Role in a Digital World : Empirical evidence on auditors’ perceived role and its implications on the principal-agent justification

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Andreas Caringe; Erik Holm; [2017]
    Keywords : Auditor’s Role; Big Data; ERP; XBRL; Technology; Principal-Agent Theory;

    Abstract : Most of the theory that concerns auditing relates to agency theory where auditors' role is to mitigate the information asymmetry between principals and agents. During the last decade, we have witnessed technological advancements across the society, advancements which also have affected the auditing profession. READ MORE