Essays about: "auditing and financial management"

Showing result 1 - 5 of 24 essays containing the words auditing and financial management.

  1. 1. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

    University essay from Umeå universitet/Företagsekonomi

    Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
    Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

    Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE

  3. 2. 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 ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : 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

  4. 3. Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance

    University essay from Umeå universitet/Företagsekonomi

    Author : Jafar Al-Halwachi; Maria Eklind; [2020]
    Keywords : sustainability assurance; Sweden; sustainability assurance process; non-financial assurance; external assurance on sustainability reports; stakeholder theory; legitimacy theory;

    Abstract : Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p. READ MORE

  5. 4. Top management teams’ demographics effect on earnings management - A Swedish perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Axel Gunnarsson; Jim Johansson; [2019-08-09]
    Keywords : Top management teams; upper echelons theory; earnings management; accruals; real activity;

    Abstract : We study whether the demographic characteristics of top management teams influence earnings management, by using a sample of Swedish listed firms from 2010-2014. Our findings suggest that the demographic characteristics (i.e. READ MORE

  6. 5. HOW HAS TECHNOLOGY INFLUENCED FINANCIAL REPORTING PROCESS IN ACCOUNTING FIRMS? : An analysis of two international audit firms in Liberia

    University essay from Umeå universitet/Företagsekonomi

    Author : PRISCA ENOW ETCHI; SYLVIA FREEMAN TARKPAH; [2019]
    Keywords : AUTOMATION; FINANCIAL REPORTING; TECHNOLOGY; AUDITING FIRMS;

    Abstract : Technology helps firms maintain data flow, track processes and maintain employee records. Technology makes it possible for firms to operate efficiently and effectively with minimal manpower and helps to reduce operating costs. READ MORE