Essays about: "audit independent"

Showing result 1 - 5 of 32 essays containing the words audit independent.

1. 1. 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

3. 2. 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

4. 3. Womens's Opportunities within the Audit Industry in San José, Costa Rica : an interview study of Costa Rican women's experiences

   University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Author : Stina Ytterberg; Anna Grimsdal; [2023]
   Keywords : Audit industry; Female career opportunities; Gender discrimination; Glass ceiling; Costa Rica;

   Abstract : The purpose of this study is to fill the gap identified in how women perceive their opportunities to advance in their careers as auditors in San José, Costa Rica. This study also seeks to get answers to what it is like to work as a woman in a male-dominated industry in the chosen country. READ MORE

5. 4. The relationship between Key Audit Matters and Audit Committees : A quantitative study about 310 Swedish Companies

   University essay from Högskolan i Gävle/Företagsekonomi

   Author : Albin Eriksson; Emilia Thunell; [2023]
   Keywords : Key Audit Matters; Audit Committee; Agency Theory; Audit committee characteristics; Institutional structure;

   Abstract : Title: The relationship between Key Audit Matters and Audit Committees: A quantitative study on 310 Swedish companies.   Level: Master Programme in Business Administration, Accounting. READ MORE

6. 5. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

   University essay from SLU/Dept. of Economics

   Author : Simon Jonsson; [2020]
   Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

   Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE