Essays about: "auditing research"

Showing result 1 - 5 of 140 essays containing the words auditing research.

  1. 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 institutionen

    Author : Emilia Eka; Carl Horn Olsson; [2023]
    Keywords : The auditor’s role; social changes; digitalisation; audit process; profession; megatrends; standardisation;

    Abstract : 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

  3. 2. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    University essay from Umeå universitet/Företagsekonomi

    Author : Ernest Oppong; Allen Beng Ngum; [2023]
    Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Abstract : 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

  4. 3. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Caroline Cederholm; Linn Åkerlund; [2023]
    Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

  5. 4. The emergence of Big Data and Auditors' Perception : A comparative study on India and Bangladesh

    University essay from Högskolan Dalarna/Institutionen för kultur och samhälle

    Author : Zenat Rahnuma; [2023]
    Keywords : ig Data; Big data analytics; auditing; Technology Acceptance Mode;

    Abstract : Abstract: Title: The emergence of Big Data and Auditors' Perception (A comparative study on India and Bangladesh) Aim: The aim of the study is to explore and compare the perception of auditors in India and Bangladesh towards the implementation of big data analytics in audit. Method: In this study a qualitative method has been applied using semi-structured interviews. READ MORE

  6. 5. 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