Essays about: "audit quality"

Showing result 21 - 25 of 110 essays containing the words audit quality.

1. 21. Environmental Reporting Practices in German EMAS- registered Organisations: In-depth Content Analysis

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Isabel Westarp; [2022]
   Keywords : EMAS; Environmental Reporting; German firms; Content Analysis; Indicators; Business and Economics;

   Abstract : Environmental standards are an important part of corporate sustainability efforts. According to signalling theory, they provide relevant information about a company’s efforts, while institutional theory assumes that firms use them to mitigate societal pressures by selectively disclosing information. READ MORE

3. 22. Working from home and audit quality : A study of Swedish auditors with high home demands

   University essay from

   Author : Alexander Ahlberg; Ann-Lovise Hult; [2021]
   Keywords : Auditors; high home demands; JDCS model; reduced audit quality behavior; working from home;

   Abstract : Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. READ MORE

4. 23. Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Christoffer Johnsson; Nicklas Persson; [2021]
   Keywords : Audit quality; Covid-19; Auditor-client relationship; Going-concern assessments; Auditor-independence.;

   Abstract : Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. READ MORE

5. 24. Should I stay or should I go? : A quantitativestudy of the staff well-being and turnover problem within the audit industry.

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Oscar Davidsson; Frida Falck; [2021]
   Keywords : Auditing; Audit Profession; Audit firm; Employee turnover; Job satisfaction; Well-being; Willingness to stay;

   Abstract : Purpose: The purpose of this thesis is to explain how individual and strategic firm-level factors, through well-being as a mediating factor, make audit employees more prone to stay within the profession as well as to provide a more holistic picture of why they stay.   Methodology: The study is built upon a positivistic standpoint with a deductive approach using a quantitative method where a survey was sent out to Swedish audit employees with at least three years of experience within the profession. READ MORE

6. 25. Can risks be defined while flying blind? : Performing audit risk assessments under environmental uncertainty; a qualitative study using COVID-19 as an empirical example

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Linnea Klasson; Lovisa Knutsson; [2021]
   Keywords : Audit; risk assessment; COVID-19; environmental uncertainty; individual auditor; audit client; non-Big 4; Big 4;

   Abstract : Abstract  Background & Problem: Risk assessment is a central part of the audit process. Previous audit failures have increased the importance further. Several suggested determinants of risk assessments have been explored within literature. READ MORE