Essays about: "audit practices"

Showing result 1 - 5 of 24 essays containing the words audit practices.

  1. 1. 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

  3. 2. Evaluating the role of internal audit in strengthening corporate governance and mitigating digital transformation risks: A study of the private hospitals sector in Pakistan.

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Noman Ahmad Khan; Christine Sarkis; [2023]
    Keywords : ;

    Abstract : ABSTRACT The aim of the research is to investigate the role of internal audit in enhancing corporate governance and mitigating risks associated with digital transformation in private hospitals in Pakistan.Furthermore, the study aims to understand the significance of internal audit in ensuring effective governance practices and managing the challenges and hazards introduced by digital transformation in the healthcare industry. READ MORE

  4. 3. Cyber Supply Chain Security and the Swedish Security Protected Procurement with Security Protective Agreement

    University essay from Stockholms universitet/Institutionen för data- och systemvetenskap

    Author : Carina Dios Falk; [2023]
    Keywords : Cyber Security; Protective Security; Public Procurement; Cyber Supply Chain Security; Swedish National Security; Risk Management; Cyber Security Risk Management; NIST 800-161; ISO IEC 27036; NISTIR 8276;

    Abstract : Digitalisation and globalisation are increasing the number of integrated and interconnected information technology (IT) systems worldwide. Consequently, these relationships and dependencies develop technological relationships through their services. READ MORE

  5. 4. The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions : Empirical Evidence From Sweden

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Ahmed Abdelrahman; Melanie van den Akker; [2023]
    Keywords : Carbon emission; Corporate governance; Accounting; Audit services; Auditing fees; Environmental performance; CSR and ESG.;

    Abstract : The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. READ MORE

  6. 5. The Duck-Rabbit Ambiguity of Evaluations: A Comparative Study of How Evaluative Ideals Are Discursively Constructed and Affect Evaluative Judgments

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Alfred Tilly; [2022]
    Keywords : critical discourse analysis; municipal auditing; evaluation; evaluative ideals; evaluation use; Law and Political Science;

    Abstract : Evaluative practices play an increasingly important role in the management of local government. More than ever, evaluations are seen as a means for stakeholders to garner objective information about the performance of public organizations in order to demand accountability. READ MORE