Essays about: "audit quality thesis"

Showing result 1 - 5 of 46 essays containing the words audit quality thesis.

  1. 1. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Caroline Cederholm; Linn Åkerlund; [2023]
    Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

  3. 2. 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

  4. 3. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Pål Karlsson Ahlmark; Sebastian Kavak; [2023]
    Keywords : Auditing; Audit Profession; Auditor image; Audit quality; Client identification; Professional identification;

    Abstract : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. READ MORE

  5. 4. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Julia Owczarek Blom; [2023]
    Keywords : non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

    Abstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE

  6. 5. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Kjellén; Felix Witthuhn; [2023]
    Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE