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Showing result 1 - 5 of 7 essays matching the above criteria.

  1. 1. The European Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive: A Human Rights Perspective

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Björn Kristensson; [2022]
    Keywords : EU law; Public international law; Human Rights Law; Business and Human Rights; Corporate Sustainability Due Diligence Directive; Taxonomy Regulation; Human Rights Due Diligence; Law and Political Science;

    Abstract : The EU has over the last few years set up the objective to become climate neutral by the year 2050. To achieve this objective, the European Commission has recognised the need for a massive transition investment into sustainable economic activities. READ MORE

  3. 2. Audit firm rotation : Could the concept enhance an auditor’s independence?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tatjana Cicovic; Samandeep Dhanoa; [2016]
    Keywords : auditor s independence; audit firm rotation; Green paper; mandatory audit firm rotation and role of an auditor;

    Abstract : As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. READ MORE

  4. 3. Mandatory Rotation of Audit Firms : A study on the investors' viewpoints in the EU and the US

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Fredrik Jönsson; Johan Ottosson; [2015]
    Keywords : ;

    Abstract : Background In 2010, the European Commission released a public consultation, Green Paper on Audit Policy, and a year later the Public Company Accounting Oversight Board in the US also published a public consultation, Concept Release on Auditor Independence and Audit Firm Rotation, which both included questions about whether mandatory rotation of audit firms should be implemented or not. The main suggestion in both public consultations was that the rotation would enhance auditor independence and increase audit quality. READ MORE

  5. 4. Change Management & Process Improvement for PEMS

    University essay from Lunds universitet/Produktionsekonomi

    Author : Mårten Carlsson; Erik Lindholm; [2013]
    Keywords : PEMS; Euro 6; emission; Scania; process mapping; PEMM; Technology and Engineering;

    Abstract : The automotive industry in Europe has been forced to develop new solutions for the vehicles in order to fulfill the emission standards set by the European Commission according to European Emission Standards (Euro). The latest, Euro 6, involves new demands on continuous audits of emissions during a vehicles lifecycle. READ MORE

  6. 5. Non-Audit Services - Just Unjust? : Practitioners and Regulators opinion divergence on audit quality

    University essay from Internationella Handelshögskolan

    Author : Johan Olsson; Christian Ottoson; [2013]
    Keywords : Audit Quality; Audit Regulations; Non-audit services;

    Abstract : Background: Over the years the EU, the US and the rest of the world have experienced several devastating financial crises. As a result of the Great Recession and several accounting scandals the EU-commission added new proposals of regulations. READ MORE