Essays about: "auditor"

Showing result 11 - 15 of 152 essays containing the word auditor.

  1. 11. 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, Företagsekonomi

    Author : Julia Kjellén; Felix Witthuhn; [2023]
    Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Abstract : 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

  3. 12. Private Equity Investors and Audit Quality : Evidence from Sweden

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

    Author : Possavee Cheewakriengkrai; Jiayi Li; [2023]
    Keywords : Private equity; Audit Quality; Audit Fee; Big 4; Auditing;

    Abstract : Private Equity Investors plays a significant role in the Swedish economy, actively involved in the corporate governance of their portfolio companies to reduce risks. In this study, we investigate the impact of PE investors on the audit quality of their portfolio companies. READ MORE

  4. 13. Internal Auditing in a digitalised world : A qualitative study about the internal auditor´s approach in providing assurance of cybersecurity

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Priyanka Poddar; [2022]
    Keywords : cybersecurity activity; cybersecurity assurance; internal auditing; information security;

    Abstract : This study aims to contribute to internal auditing´s body of knowledge. This will be done by identifying and evaluating the approaches taken by internal auditors in assuring in the management of an organisation's cybersecurity. Qualitative research has been undertaken for this study by collecting data through semistructured interviews. READ MORE

  5. 14. Audit Expectations Gap in the Swedish National Audit Office

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Fanuel Kidane; Carlos Younan; [2022]
    Keywords : Audit; Audit expectation gap; Swedish National Audit Office; Supreme Audit Institution; Public auditor; public sector auditing; Media;

    Abstract : Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academics and researchers have studied this subject in the audit environment. However,in relation to the research conducted on the audit expectation gap in the private sector, a lack ofresearch exists on the audit expectation gap in the public sector. READ MORE

  6. 15. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
    Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

    Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE