Essays about: "auditing standards"

Showing result 21 - 25 of 39 essays containing the words auditing standards.

1. 21. Auditor independence : Auditor independence in Malaysia after the convergence to IFRS

   University essay from Högskolan i Skövde/Institutionen för handel och företagande

   Author : Michael Ahlström; Malin Brandin; [2014]
   Keywords : Auditor; Independence; safeguard; IFRS; SME; Accounting standards; auditing standards; Revisorn; oberoende; säkerställa; IFRS; SME; redovisningsstandarder; revisionsstandarder;

   Abstract : .... READ MORE

3. 22. Earnings Forecast Accuracy

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Gustaf Bertland; Jens Skönnå; [2013]
   Keywords : accuracy; forecasts; earnings; IFRS; analysts; Business and Economics;

   Abstract : Title: Earnings Forecast accuracy; - Are earnings forecasts more accurate in the post IFRS adoption period Seminar date: 2013-05-30 Course: BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits Authors: Gustaf Bertland and Jens Skönnå Advisor: Kristina Artsberg Key words: earnings, forecasts, accuracy, analysts, IFRS Purpose: The purpose of this thesis is to examine the accuracy of earnings forecasts. Methodology: Qualitative & Quantitative study, Wilcoxon Sign Rank Test Theoretical perspectives: The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the influence of accounting standards Empirical foundation: The study includes 6 interviews with analysts and statistical tests of earnings forecasts compared to actual earnings. READ MORE

4. 23. The role of social auditors : A categorization of the unknown

   University essay from Företagsekonomiska institutionen

   Author : Hanna Björkman; Emelie Wong; [2013]
   Keywords : Corporate Social Responsibility; Supply Chain Management; Independence; Multi-Stakeholder Initiative; Social Audits; Buyer-Supplier Relationship;

   Abstract : As demands on companies’ accountability have increased, researchers have turned their attention towards the social auditing practice and studied its role in companies supply chains. This study highlights a theory gap, questioning existing praise and criticism correlated to the categorization of social auditors. READ MORE

5. 24. Analytical procedures : A practice based approach

   University essay from Företagsekonomi

   Author : Nichlas Essner; Unander-Scharin Erik; [2013]
   Keywords : analytical procedures; auditing; Big-4. practice theory; ISA;

   Abstract : Analytical procedures are an important type of evidence gathering method for an auditor. They consist of evaluations of financial information through analysis or plausible relationships among both financial and non-financial data. READ MORE

6. 25. Standardization of Environmental Management and Sustainability Reporting

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Johanna Geijer; Linda Sturesson; [2013]
   Keywords : Standardization; Environmental Management; Sustainability Reporting; ISO 14001; GRI; Business and Economics;

   Abstract : Abstract Title Standardization of Environmental Management and Sustainability Reporting Seminar Date May 29th 2013 Course BUSN68 Degree Project - Accounting and Management Control; BUSN69 Degree Project - Accounting and Auditing, 15 ECTS Authors Johanna Geijer and Linda Sturesson Advisors Per Magnus Andersson and Stefan Yard Keywords Standardization, Environmental Management, Sustainability Reporting, ISO 14001, GRI Purpose The purpose of this thesis is to increase the understanding of why companies choose to standardize environmental management and sustainability reporting instead of using a unique solution. Theoretical Framework The presented theoretical framework of this thesis built on exogenous and endogenous theories consisting of legitimacy theory, stakeholder theory, institutional theory, the resource based view and positive accounting theory. READ MORE