Essays about: "auditor independence and audit quality"

Showing result 1 - 5 of 21 essays containing the words auditor independence and audit quality.

1. 1. CSR performance and financial performance: the moderating role of CSR disclosure quality

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Sofia Dagfalk; Sofia Vögeli; [2023]
   Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

   Abstract : 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

3. 2. 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, Företagsekonomi

   Author : Pål Karlsson Ahlmark; Sebastian Kavak; [2023]
   Keywords : Auditing; Audit Profession; Auditor image; Audit quality; Client identification; Professional identification;

   Abstract : 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

4. 3. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

   University essay from Högskolan i Gävle/Företagsekonomi

   Author : Julia Owczarek Blom; [2023]
   Keywords : non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

   Abstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE

5. 4. Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Christoffer Johnsson; Nicklas Persson; [2021]
   Keywords : Audit quality; Covid-19; Auditor-client relationship; Going-concern assessments; Auditor-independence.;

   Abstract : Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. READ MORE

6. 5. The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden.

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Oliver Fransson; Simon Sleman; [2020]
   Keywords : Non-audit services; financial reporting quality; qualified auditor report; big four audit firms; knowledge spillover effect; economic dependence; auditor independence;

   Abstract : Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. READ MORE