Essays about: "Voluntary audit"

Showing result 1 - 5 of 22 essays containing the words Voluntary audit.

  1. 1. Den frivilliga revisionen : en kvantitativ studie av effekten på lönsamhet och tillväxt hos små aktiebolag

    University essay from SLU/Dept. of Economics

    Author : Rebecca Jerresand; Frida Karlsson; Therese Murén; [2019]
    Keywords : lönsamhet; tillväxt; revision; revisionsplikt; frivillig revision; små aktiebolag; principal-agentteorin; intressentterion; resursberoendeteorin;

    Abstract : Revision innebär att en oberoende part, revisorn, granskar företags årsredovisningar i syfte att försäkra externa aktörer om rapporternas riktighet samt att bidra med rådgivning till företaget som revideras. Revisionsplikten som har funnits sedan 1980-talet avskaffades för de små aktiebolagen 2010 med anledning av de höga kostnader detta innebar för dessa aktiebolag. READ MORE

  2. 2. Systematic observation in healthcare: Utility and limitations of a threat and error management-based safety audit

    University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

    Author : Andrew Grose; [2018]
    Keywords : healthcare; systematic observation; threat and error management; patient safety; FLMU06; CRM; Crew Resource Management; teamwork; team performance; General Works;

    Abstract : Improving teamwork has become a major safety goal for healthcare organizations. Audit tools currently available are useful, but they remain inadequate because they are reactive and fail to provide context for “the interaction between people and the operational context (i.e. READ MORE

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

    University essay from Umeå universitet/Företagsekonomi; 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

  4. 4. The impact of firm characteristics on voluntary auditing in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Marija Bulatovic; Oliver Treis; [2016]
    Keywords : voluntary auditing; firm characteristics; benefits of auditing; logistic regression;

    Abstract : In 2010, an exemption from the mandatory audit for small sized companies was introduced in Sweden, which implies that this issue is relatively new and there is generally a lack of research when it comes to voluntary auditing in the country. This study tests factors from previous empirical studies in attempt to provide a comprehensive picture of factors that might be of significant importance when a company is deciding about voluntary auditing. READ MORE

  5. 5. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Fredrik Löfving; Elias Widenius; [2016]
    Keywords : Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

    Abstract : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. READ MORE