Essays about: "audit voluntary agency theory"

Found 5 essays containing the words audit voluntary agency theory.

  1. 1. Which small firm manager will opt out of having a voluntary audit in Sweden?

    University essay from Umeå universitet/Företagsekonomi

    Author : Caroline Nilsson; Naseer Hameed; [2017]
    Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

    Abstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE

  3. 2. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Fredrik Löfving; Elias Widenius; [2016]
    Keywords : Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

    Abstract : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. READ MORE

  4. 3. Regional Difference in Perceived Internal Benefit of Auditing : A quantitative study on companies from different Swedish municipalities

    University essay from Umeå universitet/Företagsekonomi

    Author : Andreas Bjerveus; David Emilsson; [2015]
    Keywords : ;

    Abstract : Problem background and problematization: Since the law amendment regarding the statutory audit back in 2010, small companies have given the opportunity to opt-out auditing. The benefits of auditing have been studied and debated before, but there is a lack of knowledge regarding the internal benefits for the company. READ MORE

  5. 4. What to provide and how to provide it? : - a study on small companies' demand for audit and alternative services

    University essay from Handelshögskolan vid Umeå universitet

    Author : Liza Franzén; [2010]
    Keywords : statutory audit; audit demand; alternative services;

    Abstract : The 1st of July 2010 is the statutory audit going to be abolished in Sweden. After the abolition 96 % of the limited companies do not have to conduct an audit.  This research will therefore study the small companies’ demand for audit and alternative services, and how the services shall be provided to best align with the clients’ demands. READ MORE

  6. 5. Voluntary Audits : Motives of Executing Voluntary Audits in Partnership Firms in Jönköping

    University essay from IHH, Redovisning och finansiering

    Author : Jasmeet Kaur; Ninorta Kurt; [2008]
    Keywords : Voluntary audits; Partnership firms; Stakeholder Model; Agency Theory; Creditors; Banks and Swedish Tax Agency; Frivillig revision; Handelsbolag; Intressent Modellen; Agentteorin; kreditgivare; banker och Skattemyndigheten;

    Abstract : Abstract Purpose: A part of this research is to explore if there are partnership firms that voluntarily get an audit of their business. The purpose is to understand and explain why these partnership firms have chosen to get an audit of their business voluntarily. READ MORE