Essays about: "audit firm rotation"

Showing result 6 - 10 of 12 essays containing the words audit firm rotation.

  1. 6. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Fredrik Löfving; Elias Widenius; [2016]
    Keywords : Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

    Abstract : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. READ MORE

  3. 7. The EU audit reform in Sweden - A study of the perceptions and reactions of the key Swedish stakeholders in relation to the measures of mandatory audit firm rotation and prohibition of NAS

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Marte Erland; Martina Eriksson; [2016]
    Keywords : EU audit reform; perceptions of auditor independence; mandatory audit firm rotation; Non-audit services; Sweden; Business and Economics;

    Abstract : .... READ MORE

  4. 8. 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

  5. 9. Audit Quality from a Client Company Perspective -Drivers of audit quality and the effects of a voluntary audit firm rotation

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Sara Hagman Mendonca; Linda Persson; [2014-06-26]
    Keywords : Audit quality; audit firm rotation; auditor independence; mandatory audit firm rotation;

    Abstract : Background and Problem: Auditing failures in the last decades have sparked a discussion regarding audit quality, which has resulted in a new EU requirement regarding mandatory audit firm rotation. The discussion has been obstructed by the lack of a standard definition of audit quality. READ MORE

  6. 10. The conservative newcomer : The effects on audit quality as a consequence of audit firm rotation in Swedish publicly listed companies 2008-2012

    University essay from Företagsekonomiska institutionen

    Author : Peder Carlsson; William Blomström; [2013]
    Keywords : Audit firm rotation; Mandatory audit firm rotation; Jones Model; Modified Jones Model; Audit quality; Discretionary accruals;

    Abstract : The topic of the effects of audit quality as a consequence of audit firm rotation has been debated for decades in business science. It has also been discussed in the political arena. In April 2013 the Legal Affairs Committee of the European Union voted for a draft law requiring mandatory audit firm rotation for periods of 14 years. READ MORE