Essays about: "auditing university"
Showing result 1 - 5 of 21 essays containing the words auditing university.
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1. 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 HandelshögskolanAbstract : 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
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2. Ethnic Diversity at the Big Four : What are the experiences of foreign authorized auditors regarding ethnic diversity and inclusion at the workplace?
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Background/Problematization: The auditing industry has for a long time been, and is still, characterized by homogeneity and long educational requirements which in turn creates barriers for ethnic minorities to enter the auditing industry and to advance. Purpose: The purpose of this study is to explore how authorized auditors with a different ethnicity than Swedish have experienced their workplace regarding the diversity and inclusiveness that is stated in the sustainability- and annual reports. READ MORE
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3. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. READ MORE
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4. Auditors' Risk- and Materiality Assessment During Times of High Exogenous Risk : A Quantitative Study Analysing the Effects of the Covid-19 Pandemic
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background: Research has shown that the risk of material misstatements increases during exogenous risk shocks. Simultaneously, auditors shall identify and assess the emergent risks. During the GFC, auditors' response was considered satisfactory by some but criticized byothers. READ MORE
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5. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE
