Essays about: "THE ROLE OF AUDITING"

Showing result 31 - 35 of 46 essays containing the words THE ROLE OF AUDITING.

  1. 31. To measure what is ethically important in the decisionmakingprocess for auditors as managers : the development of a multidimensional instrument

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Johanna Sylvander; [2014]
    Keywords : Measuring ethical decision-making; moral philosophy; scale development; auditors; duty;

    Abstract : The article develops a multidimensional scale that measures to what extent different moral philosophical dimensions influence auditors’ decision-making in their managerial role. An additional aim was to explore if auditors perceive differences in the ethical decision-making process as managers and as auditors. READ MORE

  3. 32. Internal Auditing : A shift in role and scope

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Oskar Lindh; Rikard Bivesjö; [2014]
    Keywords : Banks; internal audit functions; documentation; assurance services; consulting services; institutional theory; isomorphism; legitimacy; regulations; independence; objectivity;

    Abstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE

  4. 33. Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia

    University essay from Högskolan i Skövde/Institutionen för handel och företagande

    Author : Alexander Nelje; Lisa Claesson; [2014]
    Keywords : Auditing; corruption; SMEs; mandatory auditing; international auditing standards; Revision; korruption; SMEs; revisionsplikt; internationella revisionsstandarder;

    Abstract : Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. READ MORE

  5. 34. The role of social auditors : A categorization of the unknown

    University essay from Företagsekonomiska institutionen

    Author : Hanna Björkman; Emelie Wong; [2013]
    Keywords : Corporate Social Responsibility; Supply Chain Management; Independence; Multi-Stakeholder Initiative; Social Audits; Buyer-Supplier Relationship;

    Abstract : As demands on companies’ accountability have increased, researchers have turned their attention towards the social auditing practice and studied its role in companies supply chains. This study highlights a theory gap, questioning existing praise and criticism correlated to the categorization of social auditors. READ MORE

  6. 35. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

    University essay from Företagsekonomi

    Author : Okah Peter Okah; [2013]
    Keywords : auditors´ independence; non-audit services; earnings management;

    Abstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE