Essays about: "THE ROLE OF AUDITING"

Showing result 6 - 10 of 46 essays containing the words THE ROLE OF AUDITING.

  1. 6. The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions : Empirical Evidence From Sweden

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Ahmed Abdelrahman; Melanie van den Akker; [2023]
    Keywords : Carbon emission; Corporate governance; Accounting; Audit services; Auditing fees; Environmental performance; CSR and ESG.;

    Abstract : The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. READ MORE

  3. 7. The Internal Auditor's Role in Cybersecurity Governance : A qualitative study about the internal auditor's influence on the people factor of cybersecurity

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Nikola Simić; [2022]
    Keywords : Internal auditing; Cybersecurity; Assurance; Risk Assessment; Three Lines of Defense;

    Abstract : Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. READ MORE

  4. 8. The Duck-Rabbit Ambiguity of Evaluations: A Comparative Study of How Evaluative Ideals Are Discursively Constructed and Affect Evaluative Judgments

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Alfred Tilly; [2022]
    Keywords : critical discourse analysis; municipal auditing; evaluation; evaluative ideals; evaluation use; Law and Political Science;

    Abstract : Evaluative practices play an increasingly important role in the management of local government. More than ever, evaluations are seen as a means for stakeholders to garner objective information about the performance of public organizations in order to demand accountability. READ MORE

  5. 9. womens role development in the big four audit firms

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : ibraahim Abiib; Vasiliy Khan; [2022]
    Keywords : Auditing; Big 4; Institutional Theory; Role Theory; Social Role Theory; Images; Gender;

    Abstract : Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. READ MORE

  6. 10. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
    Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

    Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE