Essays about: "Voluntary audit"

Showing result 6 - 10 of 23 essays containing the words Voluntary audit.

1. 6. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

   University essay from 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

3. 7. Abolition of Mandatory Audit and its Effect on Swedish Small Limited Companies from Banks Perspective

   University essay from Göteborgs universitet/Graduate School

   Author : Parisa Panahi; [2015-01-20]
   Keywords : mandatory audit; audited financial reports; legitimacy; Banks; credit loan; small companies;

   Abstract : In November 2010 the Swedish government approved the abolishment legislative proposal of mandatory audit for small limited companies. The changes of regulations led to voluntary audit according to the Swedish Audit Act (Revisionslag SFS 1999:1079). The Swedish Bankers Association supported the reform. READ MORE

4. 8. Regional Difference in Perceived Internal Benefit of Auditing : A quantitative study on companies from different Swedish municipalities

   University essay from Umeå universitet/Företagsekonomi

   Author : Andreas Bjerveus; David Emilsson; [2015]
   Keywords : ;

   Abstract : Problem background and problematization: Since the law amendment regarding the statutory audit back in 2010, small companies have given the opportunity to opt-out auditing. The benefits of auditing have been studied and debated before, but there is a lack of knowledge regarding the internal benefits for the company. READ MORE

5. 9. Avskaffandet av revisionsplikten : en litteraturstudie över intressenters inställning

   University essay from SLU/Dept. of Economics

   Author : Andreas Caringe; Emil Mossberg; [2015]
   Keywords : revision; revisionsplikt; litteraturstudie;

   Abstract : Revision är en granskning av ett företag. I uppsatsen avser revision granskningen av företagets finansiella information. Revision var lagstadgat i Sverige för samtliga aktiebolag till 2010 då revisionsplikten togs bort för små aktiebolag. Det finns en rad olika åsikter om vilka effekter avskaffandet fick. READ MORE

6. 10. Audit Quality from a Client Company Perspective -Drivers of audit quality and the effects of a voluntary audit firm rotation

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sara Hagman Mendonca; Linda Persson; [2014-06-26]
   Keywords : Audit quality; audit firm rotation; auditor independence; mandatory audit firm rotation;

   Abstract : Background and Problem: Auditing failures in the last decades have sparked a discussion regarding audit quality, which has resulted in a new EU requirement regarding mandatory audit firm rotation. The discussion has been obstructed by the lack of a standard definition of audit quality. READ MORE