Essays about: "audit rotation"

Showing result 11 - 15 of 15 essays containing the words audit rotation.

  1. 11. The conservative newcomer : The effects on audit quality as a consequence of audit firm rotation in Swedish publicly listed companies 2008-2012

    University essay from Företagsekonomiska institutionen

    Author : Peder Carlsson; William Blomström; [2013]
    Keywords : Audit firm rotation; Mandatory audit firm rotation; Jones Model; Modified Jones Model; Audit quality; Discretionary accruals;

    Abstract : The topic of the effects of audit quality as a consequence of audit firm rotation has been debated for decades in business science. It has also been discussed in the political arena. In April 2013 the Legal Affairs Committee of the European Union voted for a draft law requiring mandatory audit firm rotation for periods of 14 years. READ MORE

  3. 12. Could mandatory audit firm rotation improve audit quality?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Philip Ertman; Malin Lantau; [2012]
    Keywords : Business and Economics;

    Abstract : .... READ MORE

  4. 13. Does the European Commission require more independence than investors? : A study of replies made to the Green Paper

    University essay from IHH, Företagsekonomi

    Author : Rani Afrem; [2012]
    Keywords : Auditor independence; Green Paper; non-audit services; mandatory rotation;

    Abstract : Background In 2008 a global financial crisis erupted. Even though auditors were not to blame for the financial crisis the public questioned how auditors could issue a clean bill of health despite the serious weaknesses. This made the Commission release the 2010 Green Paper on audit policy: Lessons from the Crisis. READ MORE

  5. 14. Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs

    University essay from Handelshögskolan vid Umeå universitet

    Author : Suhaib Aamir; Umar Farooq; [2011]
    Keywords : Audit Quality; Audit Tenure; auditor-client relationship; auditing in SMEs; auditing in Sweden; International Standards on Auditing ISA ; role of auditor; auditor size; auditor rotation; non-audit services; and auditor independence.;

    Abstract : Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. READ MORE

  6. 15. The impact of extended audit tenure on auditor independence : Auditors perspective

    University essay from Handelshögskolan vid Umeå universitet

    Author : Etienne Chia-ah; Joel Karlsson; [2010]
    Keywords : Auditor independence; audit tenure; audit quality and auditor rotation;

    Abstract : With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. READ MORE