Essays about: "audit tenure and auditor independence"
Found 5 essays containing the words audit tenure and auditor independence.
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1. What affect the auditor independence in appearance? : from the perspective of the clients
University essay from Högskolan Kristianstad/Fakulteten för ekonomiAbstract : It is important for an auditor to be independent both in mind and in appearance. The independence of the auditor is important for the trustworthiness of the auditor. Independence in appearance is the focus of this study and is how independent the auditor appears to be from the perspective of other stakeholders. READ MORE
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2. The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom
University essay from Högskolan i JönköpingAbstract : Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. READ MORE
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3. Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of this thesis is to define factors which influence audit fees. Methodology: I have used the deductive approach to find out the results. Theoretical perspectives: I have used factors found in previous studies to discuss about and build my own hypotheses. READ MORE
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4. 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 universitetAbstract : 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
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5. The impact of extended audit tenure on auditor independence : Auditors perspective
University essay from Handelshögskolan vid Umeå universitetAbstract : 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