Essays about: "accounting procedures"

Showing result 1 - 5 of 31 essays containing the words accounting procedures.

1. 1. Earning management in Swedish listed firms during the Covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
   Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

   Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

3. 2. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

   University essay from Umeå universitet/Företagsekonomi

   Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
   Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

   Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE

4. 3. Evaluating reliability and limitations of disaster loss accounting databases

   University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

   Author : Rebecca Crisanti; [2023]
   Keywords : Database; loss data; extreme event; natural hazards; measuring losses; Latin America; EM‐DAT; DesInventar.; Earth and Environmental Sciences;

   Abstract : Disaster loss accounting is an essential tool for assessing the effects of disasters and creating policies for disaster risk reduction that are supported by data. This study compares disaster data for two of the most used disaster loss accounting databases, EM-DAT and DesInventar in the context of six Latin American countries, namely, Uruguay, Chile, Costa Rica, Nicaragua, Honduras, and Venezuela. READ MORE

5. 4. The Formalized Aspects Of Sustainability Reporting : A Qualitative Analysis

   University essay from Umeå universitet/Företagsekonomi

   Author : Margaux Ennassih; Abbas Esmaeilzadeh; [2023]
   Keywords : sustainability; reporting; management; corporate; governance; stakeholders; assurance; accounting;

   Abstract : Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. READ MORE

6. 5. Accounting Policies Setting of Internally Developed Software and its Subsequent - Expenditures in The Traditional Production Organisations

   University essay from Göteborgs universitet/Graduate School

   Author : Alaa Al Mawed; Khaled Mohamed; [2022-06-30]
   Keywords : Accounting Policies; Internally Developed Software; Subsequent Expenditures; Maintenance Expenses; IFRS; Agile Method; Waterfall Method; Intangible Assets.;

   Abstract : Background: In recent decades, technologies have overlapped with many traditional products. The competition is no longer limited to the quality of the products but also to the level of technology used in the products. That resulted in traditional production organisations finding their way into the field of software development. READ MORE