Essays about: "audit reports"

Showing result 1 - 5 of 70 essays containing the words audit reports.

  1. 1. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

    University essay from Göteborgs universitet/Graduate School

    Author : OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
    Keywords : ;

    Abstract : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. READ MORE

  3. 2. 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

  4. 3. 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

  5. 4. The relationship between Key Audit Matters and Audit Committees : A quantitative study about 310 Swedish Companies

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Albin Eriksson; Emilia Thunell; [2023]
    Keywords : Key Audit Matters; Audit Committee; Agency Theory; Audit committee characteristics; Institutional structure;

    Abstract : Title: The relationship between Key Audit Matters and Audit Committees: A quantitative study on 310 Swedish companies.   Level: Master Programme in Business Administration, Accounting. READ MORE

  6. 5. Legitimizing gambling businesses’ negative aspects in sustainability reports : A qualitative study of sustainability reports

    University essay from Karlstads universitet

    Author : Carl Skeppstedt; Anna Karlsson; [2022]
    Keywords : gambling; controversial industries; communication; manipulation; sustainability reporting;

    Abstract : Sustainability is a highly relevant and debated topic. More companies disclose sustainability information and in 2017 it became mandatory for larger companies in Sweden to prepare a sustainability report. Some industries are considered more or less socially accepted. READ MORE