Essays about: "accounting umeå"

Showing result 1 - 5 of 84 essays containing the words accounting umeå.

1. 1. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

   University essay from Umeå universitet/Företagsekonomi

   Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
   Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

   Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. 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. To What Extent Top Managers' Compensation Impacts the Risk Aversion Phenomenon?

   University essay from Umeå universitet/Företagsekonomi

   Author : Maxime EONNET; Mathieu RUBY; [2023]
   Keywords : Executive Compensation; Risk Aversion; Agency Theory; Risk-taking Factors; Long-term; Short-term; Objectives; Accounting;

   Abstract : Executive compensation and its issues are a very sensitive subject, to be taken with apinch of salt, but it is above all a fascinating subject, which deserves a more globalunderstanding from people. Our study thus aims to determine to what extent executivecompensation and its structure, which may seem complex at first glance, play a role inthe risk aversion of executives. READ MORE

5. 4. ESG and Financial Performance Within the Automotive Industry

   University essay from Umeå universitet/Företagsekonomi

   Author : Lukas Granelli; Lukas Rådeström; [2023]
   Keywords : ESG; Automotive Sector; Financial Performance; Sustainability;

   Abstract : For many years has sustainability been an important factor for companies to consider. Earlier has sustainability been strongly connected with environmental work, but the concept has grown to include factors like working conditions, equality, and ethical business practices. READ MORE

6. 5. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE