Essays about: "audit tenure"

Showing result 1 - 5 of 10 essays containing the words audit tenure.

  1. 1. What affect the auditor independence in appearance? : from the perspective of the clients

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Kristensson Lovisa; Khan Waqas; [2020]
    Keywords : Independence in appearance; auditor independence; client; audit;

    Abstract : 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

  3. 2. Does audit independence have an impact on issued sanctions? : A quantitative study of listed companies in the Swedish setting

    University essay from Högskolan i Jönköping/Internationella Handelshögskolan

    Author : Simon Ekström; Tim Ainemo; [2019]
    Keywords : Audit Independence; audit quality; Audit tenure; Client Importance; Non-Audit Service; Sanctions; Nasdaq Stockholm;

    Abstract : This study investigated the relationship between audit independence and audit quality, which is measured by sanctions issued by Nasdaq Stockholm Exchange. Sanctions as a tool to measure audit quality is uncommon, this study is one of the first studies using this approach in Europe. READ MORE

  4. 3. Do the Ends Justify the Means?

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

    Author : Victor Abrahamsson; Christoffer Martinell; [2018]
    Keywords : Audit firm tenure restrictions; Big 4 audit firm exit; Perceived cost; Mixed logit; Policy;

    Abstract : This research paper evaluates the effects of newly imposed policy regulations in the audit industry that restricts the tenure of audit firms. We do this through a mixed logit estimation, whereby we estimate the client firms' perceived cost of audit firm tenure restrictions set to ten years and relate this to an alternative scenario involving the exit of a Big 4 audit firm from the audit industry. READ MORE

  5. 4. What strategies are used when creating and maintaining trust in an auditor-client context? : A comparative study between experienced and newly appointed auditors

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Emina Delkic; Sara Akbarzadeh Farsad; [2018]
    Keywords : Auditing; relationship; trust; audit-client; trust building;

    Abstract : Background Trust is an important factor in many contexts, especially in inter firm relationships. Here, trust is essential in order to maintain the tenure of inter-organizational relationships. Auditors are in need of trust when it comes to accomplishing their audit tasks. READ MORE

  6. 5. Auditor-client Communication : A qualitative study on the effects of auditor tenure, feedback, and dissemination of communication

    University essay from Umeå universitet/Företagsekonomi

    Author : Pontus Ahlkvist; Marcus Lagerlöf; [2017]
    Keywords : Audit; Communication; Auditor tenure; Feedback; Dissemination of communication; Audit client; Audit engagement;

    Abstract : Communication between auditors and their clients is a big part of the audit engagement. It is therefore contradictory that communication within audit engagements is an underresearched area. More research is needed to understand how it functions and what affects it. READ MORE