Essays about: "audit regulation"

Showing result 1 - 5 of 35 essays containing the words audit regulation.

  1. 1. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.

    University essay from Jönköping University

    Author : Alfons Björn; Carl Byvald Olsson; [2023]
    Keywords : Key Audit Matter; ISA 701; Standardized; auditor s report; mutual insurance;

    Abstract : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. READ MORE

  3. 2. 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

  4. 3. The European Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive: A Human Rights Perspective

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Björn Kristensson; [2022]
    Keywords : EU law; Public international law; Human Rights Law; Business and Human Rights; Corporate Sustainability Due Diligence Directive; Taxonomy Regulation; Human Rights Due Diligence; Law and Political Science;

    Abstract : The EU has over the last few years set up the objective to become climate neutral by the year 2050. To achieve this objective, the European Commission has recognised the need for a massive transition investment into sustainable economic activities. READ MORE

  5. 4. Perceptions of the Swedish audit and business communities on sustainability reporting : A quantitative study on the differences between the two populations

    University essay from Umeå universitet/Företagsekonomi

    Author : Jonatan Höjlind; Ezra Anglemier; [2022]
    Keywords : ;

    Abstract : This thesis explores the differences between the Swedish audit and business communities in their perceptions of sustainability reporting. We explore the link between accounting theories such as legitimacy, shareholder, stakeholder, and agency theory and our sample groups. By utilizing statistical testing of the differences in mean values. READ MORE

  6. 5. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

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

    Author : Ziyang Wu; Yameng He; [2020]
    Keywords : Audit pricing; credence good; statutory audit exempt;

    Abstract : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. READ MORE