Essays about: "auditor independence"

Showing result 11 - 15 of 42 essays containing the words auditor independence.

1. 11. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Hussam Al-Shaheen; Hanglu Bai; [2020]
   Keywords : Internal audit; external audit; audit quality; reliance; China;

   Abstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE

3. 12. Commercialization and Audit quality : Evidence from Chinese audit market

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Tang Shihao; Shen Shen; [2019]
   Keywords : Commercialization; Audit quality; Market orientation; Customer orientation; Process orientation; Auditor independence; Auditor competence;

   Abstract : In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. READ MORE

4. 13. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Jens Düvel; [2017-08-09]
   Keywords : Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

   Abstract : Background and Problem: In the aftermath of the global financial crisis and a series of corporate scandals in recent years legislators have discussed mandatory audit firm rotation as a mean to ensure auditor independence and to promote audit quality. New regulations have been pushed forward by the European Commission and a rotation requirement had to be implemented by all EU member states until June 2016. READ MORE

5. 14. The Effects of Mandatory Audit Firm Rotation on Audit Quality

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Sebastian Augustsson; Alexander Österlind; [2017]
   Keywords : Mandatory audit firm rotation; mandatory rotation; auditor competence; auditor independence; audit quality;

   Abstract : In 2014, the new statutory audit framework proposed by EU was adopted and eventually implemented in Sweden in 2016. The framework included a mandatory audit firm rotation every ten years for public interest entities, with the main objective of enhancing auditor independence. READ MORE

6. 15. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Sonja Oberleitner Oberleitner; [2017]
   Keywords : auditor rotation;

   Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE