Essays about: "auditor selection"

Showing result 1 - 5 of 9 essays containing the words auditor selection.

  1. 1. 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

  3. 2. Recruiting the Right Junior Auditor : a Human Resource Perspective

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Dawei Hu; Andrei Kehlmeier; [2017]
    Keywords : Recruitment process; turnover; auditor; marketing; expectation; motivation; competence; up or out;

    Abstract : Employee turnover has long been an issue within the audit profession and is generally considered to have a negative impact on auditing firms. As auditing firms rely on the skills and knowledge of their employees, the recruitment process is crucial in order to appoint candidates who will benefit the firm. READ MORE

  4. 3. Negotiation and auditing self-efficacy's effect on auditor objectivity : negotiation strategy functioning as a mediator

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Robert Winter; Xinmei Weng; [2015]
    Keywords : auditor objectivity; prior experiences; negotiation self-efficacy; auditing self-efficacy; distributive strategy; integrative strategy;

    Abstract : Aim: Auditor objectivity in the auditing process is an important part of the IASB and FASB framework as well as in the SOX act. It is unclear whether auditor’s self-efficacy through selection of negotiation strategy affect the auditor’s objectivity. READ MORE

  5. 4. The Abrogation of the Statutory Audit -Effects on the Swedish Tax Authority from an Agency Theory Perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Charlotte Göransson; Louise Lind; [2013-06-14]
    Keywords : Statutory Audit; Tax Authority; Sweden; Small LLCs; General Accounting Controls;

    Abstract : Background and problem The statutory audit for small LLCs in Sweden was removed in 2010. The Swedish Tax Authority raised many concerns before the legislative change, but since then they have not voiced their opinions regarding its effects. READ MORE

  6. 5. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

    University essay from Företagsekonomi

    Author : Okah Peter Okah; [2013]
    Keywords : auditors´ independence; non-audit services; earnings management;

    Abstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE