Essays about: "audit opinion"

Showing result 1 - 5 of 29 essays containing the words audit opinion.

  1. 1. Shop 'til you...receive a clean audit opinion: a quantitative study on whether Swedish private firms successfully engage in opinion shopping

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

    Author : Viktoria Lyon; Hanna Ström; [2023]
    Keywords : Opinion shopping; Audit firm switches; Audit opinion;

    Abstract : This study examines whether Swedish private firms successfully engage in opinion shopping. Further, the study expands on previous studies on opinion shopping by investigating the reasons behind audit firm switches. READ MORE

  3. 2. 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

  4. 3. Predicting financial distress using financial and non-financial indicators: Evidence from Chinese listed manufacturing companies

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

    Author : Hanzhe Zhao; Chenjia Tao; [2021]
    Keywords : Financial distress prediction; Financial and non-financial indicators; Logistic regression; Listed manufacturing companies; ST and *ST;

    Abstract : This paper investigates empirically the utility of combining non-financial indicators to financial models with only financial indicators to explain the company financial distress in the Chinese manufacturing industry using a sample of 614 company-year observations of listed companies during the period 2010-2020. This paper develops financial distress prediction models for Chinese listed manufacturing companies. READ MORE

  5. 4. Do some individual auditors exhibit a systematic audit quality problem? Swedish evidence on the self-contagion effect of low-quality audits

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

    Author : Jonas Johansson; Björn Pemer; [2019]
    Keywords : audit quality; audit fees; self-contagion; revoked license;

    Abstract : The purpose of this study is to test for self-contagion of low-quality audits among individual auditors in privately held companies, using both input and output proxies for audit quality. We conduct three types of empirical tests, using three types of proxies for audit quality. READ MORE

  6. 5. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Sonja Oberleitner Oberleitner; [2017]
    Keywords : auditor rotation;

    Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE