Essays about: "big four audit firms"

Showing result 1 - 5 of 26 essays containing the words big four audit firms.

  1. 1. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Emilia Eka; Carl Horn Olsson; [2023]
    Keywords : The auditor’s role; social changes; digitalisation; audit process; profession; megatrends; standardisation;

    Abstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE

  3. 2. 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

  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. womens role development in the big four audit firms

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : ibraahim Abiib; Vasiliy Khan; [2022]
    Keywords : Auditing; Big 4; Institutional Theory; Role Theory; Social Role Theory; Images; Gender;

    Abstract : Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. READ MORE

  6. 5. Blockchain in Big Four accounting firms : an explorative study of the discursive institutional work of Big Four accounting firms in blockchain

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

    Author : Xijia Luo; [2021]
    Keywords : Blockchain; Institutional work; Audit; Professionals;

    Abstract : Purpose - This thesis aims to explore the discursive institutional work conducted by Big Four accounting firms in front of the emergent of blockchain technology which might bring a disruptive influence not only to audit industry but also to their clients in all sectors. Design/methodology/approach - This thesis builds upon a qualitative case study of the Big Four accounting firms. READ MORE