Essays about: "auditors thesis"

Showing result 1 - 5 of 78 essays containing the words auditors thesis.

1. 1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

   University essay from Umeå universitet/Företagsekonomi

   Author : Ernest Oppong; Allen Beng Ngum; [2023]
   Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

   Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

3. 2. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Caroline Cederholm; Linn Åkerlund; [2023]
   Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

   Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

4. 3. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

   University essay from Umeå universitet/Företagsekonomi

   Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
   Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

   Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE

5. 4. Mapping Several NIS2 Directive Articles to Technical Specifications for the Healthcare Sector in Sweden

   University essay from Högskolan i Skövde/Institutionen för informationsteknologi

   Author : Iyad Al Khatib; [2023]
   Keywords : ;

   Abstract : Compliance with legal instruments is vital for the survival of any organization or company in the public and private sectors. Non-compliance may result in criminal and financial penalties that can have grave effects on the indicted institution. READ MORE

6. 5. 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