Essays about: "audit thesis Accounting"
Showing result 21 - 25 of 43 essays containing the words audit thesis Accounting.
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21. Energy Audit for an Old Industrial Building in Gävle
University essay from Högskolan i Gävle/Avdelningen för bygg- energi- och miljöteknikAbstract : The Swedish industrial sector has overcome the oil crisis and has maintained the energy use constant even though the production has grown. This has been achieved thanks to the development of several energy policies, by the Swedish government, towards the 2020 goals. READ MORE
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22. Redovisningskonsultens och revisorns betydelse för information i förvaltarberättelser vid konkurs : en studie utifrån revisionspliktens avskaffande
University essay from SLU/Dept. of EconomicsAbstract : När ett företag går i konkurs ska en konkursförvaltare anlitas för avveckling av gäldenärens verksamhet. Konkursförvaltaren upprättar en så kallad förvaltarberättelse. Den beskriver konkursboets tillstånd och orsakerna till konkursen. READ MORE
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23. Earnings Management in Private Swedish Companies -A Study of the Contributing Factors
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem: Due to a large number of accounting scandals the academic term earnings management has become more known to the world in recent years, which has lead to an increased demand for further research on this subject. The research questions of this thesis are the following; To what extent do private limited companies in Sweden manage their earnings? How do the following factors affect the existence of earnings management in private limited Swedish companies; industry, debt to equity ratio and choice of audit firm? Purpose: To inform the reader on the existence of earnings management in private limited companies in Sweden and what can affect its existence by analyzing more than 45 000 observations through a population study. READ MORE
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24. Mandatory Rotation of Audit Firms : A study on the investors' viewpoints in the EU and the US
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Background In 2010, the European Commission released a public consultation, Green Paper on Audit Policy, and a year later the Public Company Accounting Oversight Board in the US also published a public consultation, Concept Release on Auditor Independence and Audit Firm Rotation, which both included questions about whether mandatory rotation of audit firms should be implemented or not. The main suggestion in both public consultations was that the rotation would enhance auditor independence and increase audit quality. READ MORE
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25. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied within Sweden, when all companies agreed that the yield on government bonds should be used as a reference for the discount rate. READ MORE
