Essays about: "audited financial reports"
Showing result 1 - 5 of 10 essays containing the words audited financial reports.
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1. Restating the Obvious - Accounting Restatements: Evidence from Swedish Private Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : ACCOUNTING RESTATEMENTS as a phenomenon has increased in financial reporting over the last decades. Although there is ample research on listed firm restatements, existing literature has largely overlooked private firms. Thus, the purpose of this study is to examine what types of firms restate and why firms restate in a Swedish private setting. READ MORE
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2. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.
University essay from Umeå universitet/FöretagsekonomiAbstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE
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3. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)
University essay from Högskolan Kristianstad/Fakulteten för ekonomiAbstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE
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4. Swedish Bank Directors' Perceptions of Extended Audit Reports
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. READ MORE
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5. Abolition of Mandatory Audit and its Effect on Swedish Small Limited Companies from Banks Perspective
University essay from Göteborgs universitet/Graduate SchoolAbstract : In November 2010 the Swedish government approved the abolishment legislative proposal of mandatory audit for small limited companies. The changes of regulations led to voluntary audit according to the Swedish Audit Act (Revisionslag SFS 1999:1079). The Swedish Bankers Association supported the reform. READ MORE