Essays about: "audit and public accounting"

Showing result 6 - 10 of 14 essays containing the words audit and public accounting.

1. 6. Mandatory Rotation of Audit Firms : A study on the investors' viewpoints in the EU and the US

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Fredrik Jönsson; Johan Ottosson; [2015]
   Keywords : ;

   Abstract : Background In 2010, the European Commission released a public consultation, Green Paper on Audit Policy, and a year later the Public Company Accounting Oversight Board in the US also published a public consultation, Concept Release on Auditor Independence and Audit Firm Rotation, which both included questions about whether mandatory rotation of audit firms should be implemented or not. The main suggestion in both public consultations was that the rotation would enhance auditor independence and increase audit quality. READ MORE

3. 7. The Full-Range Leadership : Enacted by Swedish audit team managers

   University essay from Linnéuniversitetet/Institutionen för organisation och entreprenörskap (OE)

   Author : Song Pantaléon; [2015]
   Keywords : full-range leadership; leadership; Swedish audit firms; Swedish audit team managers; transactional leadership; transformational leadership; passive leadership; leadership practice; global leadership model;

   Abstract : Title: The Full-Range Leadership enacted by Swedish Audit team managers Background: The background of this study mainly relies on Leadership theories, more precisely theories about the Full-Range leadership model (FRL) and its features. However, key facts about the audit are also displayed in this part of the report to present it to readers. READ MORE

4. 8. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

   University essay from Företagsekonomi

   Author : Okah Peter Okah; [2013]
   Keywords : auditors´ independence; non-audit services; earnings management;

   Abstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE

5. 9. Going concern assumtion in a Swedish context -do auditors change their propensity to issue a going concern opinion in different stages of the business cycle?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Rebecka Alfredsson; Magnus Fransson; [2011-06-17]
   Keywords : Going concern; bankruptcy; business cycle; audit firm size and audit quality; bankruptcy prediction models;

   Abstract : Background To begin with, there has been a persistent public criticism of auditors in accounting scandals and of particular concern is their inability to forewarn the public of business failures, that is, no going concern opinion has been issued in the audit report. The implication here is that without having received a going concern opinion companies are filing for bankruptcy. READ MORE

6. 10. Financial or performance auditing? : the role of elected auditors in Swedish municipalities

   University essay from Sektionen för Hälsa och Samhälle

   Author : Mary-Ann Andersson; Nilsson Rebecka; [2011]
   Keywords : Public sector; Financial auditing; Performance auditing and Swedish municipalities;

   Abstract : The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. READ MORE