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Showing result 11 - 15 of 59 essays matching the above criteria.

  1. 11. 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. 12. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

    University essay from 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. 13. The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Josephine R. Boakai; Sotheory Phon; [2020]
    Keywords : The need for audit; audit quality; public corporation; Liberia; developing country;

    Abstract : Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. READ MORE

  5. 14. Unprofessionalism in the audit profession

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Anna Blomquist; Elin Jonasson; [2020]
    Keywords : audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

    Abstract : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. READ MORE

  6. 15. How auditors and family firms co-create value

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oskar Johansson; Johan Ljungberg; [2020]
    Keywords : Family firms; Audit firms; Auditor; Socioemotional wealth; Profession theory; Co-creation; Value;

    Abstract : Background: The relationship between family firms and auditors is not a topic that is very well examined. This is also a relationship that is extraordinary because they have different aims with the relationship. Since the family firms seek for long and close relationships while the auditor needs to maintain their independence. READ MORE