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Showing result 6 - 10 of 59 essays matching the above criteria.

  1. 6. 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

  3. 7. The Internal Auditor's Role in Cybersecurity Governance : A qualitative study about the internal auditor's influence on the people factor of cybersecurity

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Nikola Simić; [2022]
    Keywords : Internal auditing; Cybersecurity; Assurance; Risk Assessment; Three Lines of Defense;

    Abstract : Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. READ MORE

  4. 8. Are Big 4 role models in sustainability reporting? : A content analysis on sustainability reports of Big 4 and Swedish listed companies.

    University essay from Jönköping University

    Author : Almedina Dzankovic; Dea Celami; [2022]
    Keywords : Audit firms; sustainability; sustainability reporting; normative isomorphism; mimetic isomorphism;

    Abstract : Research problem: The purpose of this study is to extend existing knowledge on the determinants of sustainability reporting. Institutional theory, legitimacy theory, CSR and TBL are used to find out if: (1) audit firms’ sustainability reports are an influencing factor on non-audit firms’ sustainability reports, (2) if audit firms’ sustainability reports are an influencing factor on their clients’ sustainability reports. READ MORE

  5. 9. 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

  6. 10. 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 : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE