Essays about: "audit risk committee"

Showing result 1 - 5 of 9 essays containing the words audit risk committee.

  1. 1. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Carl Andersson; Lynn Hamandi; [2022]
    Keywords : Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

    Abstract : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. READ MORE

  3. 2. Investigating the Potential of Using SOM on Audit Changed Trades

    University essay from KTH/Teknisk informationsvetenskap

    Author : Thomas Montzka; [2018]
    Keywords : ;

    Abstract : During the last 20 years, operational risk has been identified as an considerablerisk that needs to be tracked and handled, particular in the financial industry.The Basel Committee on banking supervision is a global cooperation thatsets standard regulations for banking corporations. READ MORE

  4. 3. GENDER, INDEPENDENCE AND RISK PREFERENCE : A quantitative study of listed Swedish companies

    University essay from Umeå universitet/Företagsekonomi

    Author : Anna Lehtinen; Linus Kvist; [2018]
    Keywords : Internal auditing; Risk Preference; Audit committee; Chairman; Gender; Independence;

    Abstract : Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. READ MORE

  5. 4. The Process of Internal Audit’s Involvement with Enterprise Risk Management : The Influence on Internal Audit’s Objectivity and Independence

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Jonatan Bermudez Cuevas; Anastasia Mörtsjö; Victor Änilane; [2015]
    Keywords : Internal audit; Enterprise Risk Management; independence; objectivity; audit committee; senior management;

    Abstract : In 2004, the Institute of Internal Auditors (IIA) issued a paper that defined internal auditors’ role in Enterprise Risk Management (ERM) as a role that relates to measuring and monitoring performance. The present study examines how high internal audit involvement in ERM-related activities and a strong relationship between internal auditors and senior management influence internal auditors’ objectivity and independence. READ MORE

  6. 5. Corporate Governance in Sweden - A Success Story?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Maximilian Schmidt; Magnus Swärdh; [2014]
    Keywords : Corporate Governance; Sweden; Compliance; Performance; Cost of Capital; Cost of Equity; Cost of Debt; Board Composition; Audit Committee; Nomination Committee; Remuneration Committee; Business and Economics;

    Abstract : This paper takes a performance-based approach to corporate governance and investigates whether compliance with the corporate governance code in Sweden equates to a lower cost of capital, measured as cost of equity, cost of debt and the weighted average of these, the WACC. The premonition is that adherence to governance codes should lower the risk profile of the firm, leading investors and creditors to requiring a lower premium to associate themselves with the firm financially. READ MORE