Essays about: "auditing firms"
Showing result 1 - 5 of 81 essays containing the words auditing firms.
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1. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE
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2. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.
University essay from Umeå universitet/FöretagsekonomiAbstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE
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3. Audit scope: disclosure practice and implications on audit pricing and audit delay
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE
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4. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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5. CSR performance and financial performance: the moderating role of CSR disclosure quality
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE