Essays about: "audit evidence"

Showing result 1 - 5 of 49 essays containing the words audit evidence.

  1. 1. Digital innovation in Swedish audit firms

    University essay from Göteborgs universitet/Graduate School

    Author : Gloria Mugisha; [2023-07-04]
    Keywords : Audit; digitalization; cloud-based services; automation; data analysis;

    Abstract : Digital innovation has always been at the heart of technological progress and more than ever, it has become an essential business strategy. This technological progress is making companies change their internal processes and rethink their businesses. This is the case for audit firms that have to deal with innovation. READ MORE

  3. 2. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

    University essay from Göteborgs universitet/Graduate School

    Author : OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
    Keywords : ;

    Abstract : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. READ MORE

  4. 3. Audit scope: disclosure practice and implications on audit pricing and audit delay

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

    Author : Zhixing Liu; Shiyuan Xu; [2023]
    Keywords : Audit fee; Audit delay; Audit scope; Audit process;

    Abstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE

  5. 4. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

    Author : Sofia Dagfalk; Sofia Vögeli; [2023]
    Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

    Abstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE

  6. 5. 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