Essays about: "audit accounting"

Showing result 1 - 5 of 88 essays containing the words audit accounting.

  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

  2. 2. TECHNOSTRESS IN DIFFERENT WORKING MODES AND ITS EFFECT ON JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT. : A quantitative study among auditing and accounting professions in Sweden.

    University essay from Mälardalens universitet/Akademin för ekonomi, samhälle och teknik

    Author : Yusuf Mohamed; Johan Sandberg; Ville Taskinen; [2023]
    Keywords : Technostress; Job satisfaction; Affective commitment; Organizational Commitment; Auditing; Accounting.;

    Abstract : The purpose of this study is to demonstrate how the phenomenon of technostress is present in the accounting and auditing industry depending on the mode of working and further examine its relationship with job satisfaction and organizational commitment which in this context is valid to measure turnover intentions. A quantitative research approach was used in this research where the primary data was collected through a survey among audit and accounting professionals in Sweden. READ MORE

  3. 3. 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. 4. The impact of non-audit-services on audit quality

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Carl Oscar Milebratt; Filippa Dunér; [2023]
    Keywords : audit quality; audit independence; non-audit-services; audit opinion; Swedish private firms;

    Abstract : This paper investigates non-audit services (NAS) impact on audit quality, a topic that has garnered significant attention due to concerns about auditors' ability to maintain independence. The increasing prevalence of NAS, coupled with a series of accounting scandals, has intensified stakeholder concerns, yet the true effect of NAS on audit quality remains ambiguous. READ MORE

  5. 5. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Kjellén; Felix Witthuhn; [2023]
    Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE