Essays about: "auditor"

Showing result 1 - 5 of 133 essays containing the word auditor.

  1. 1. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

    University essay from Göteborgs universitet/Graduate School

    Author : Gustaf Stensjö; [2020-07-01]
    Keywords : Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE

  3. 3. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Amélie Vachet; Edwin Davis; [2020]
    Keywords : Goodwill; Earnings Management; Audit;

    Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE

  4. 4. The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession

    University essay from Lunds universitet/Institutionen för informatik

    Author : Aytan Babayeva; Napoleon-Dimitrios Manousaridis; [2020]
    Keywords : digitalization; effects; audit; benefits; challenges; Technology and Engineering;

    Abstract : Digitalization is an interesting and timely topic which is actively discussed nowadays. Big data & analytics, blockchain, artificial intelligence & robotic process automation are some of the most emerging technologies. READ MORE

  5. 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; 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