Essays about: "auditors´ independence"

Showing result 1 - 5 of 36 essays containing the words auditors´ independence.

1. 1. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

   University essay from Umeå universitet/Företagsekonomi

   Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
   Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

   Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. 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 impact of non-audit-services on audit quality

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

   Author : Carl Oscar Milebratt; Filippa Dunér; [2023]
   Keywords : audit quality; audit independence; non-audit-services; audit opinion; Swedish private firms;

   Abstract : This paper investigates non-audit services (NAS) impact on audit quality, a topic that has garnered significant attention due to concerns about auditors' ability to maintain independence. The increasing prevalence of NAS, coupled with a series of accounting scandals, has intensified stakeholder concerns, yet the true effect of NAS on audit quality remains ambiguous. READ MORE

5. 4. Auditors' Risk- and Materiality Assessment During Times of High Exogenous Risk : A Quantitative Study Analysing the Effects of the Covid-19 Pandemic

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Adam Brissman; Thomas Watson; [2023]
   Keywords : Auditing; Auditor Independence; Covid-19; Economic Crises; Materiality; Materiality Assessment; Professional Scepticism; Risk; Risk Assessment;

   Abstract : Background: Research has shown that the risk of material misstatements increases during exogenous risk shocks. Simultaneously, auditors shall identify and assess the emergent risks. During the GFC, auditors' response was considered satisfactory by some but criticized byothers. READ MORE

6. 5. 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