Essays about: "financial audit thesis"

Showing result 1 - 5 of 54 essays containing the words financial audit 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. 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

4. 3. 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

5. 4. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Julia Kjellén; Felix Witthuhn; [2023]
   Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

   Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE

6. 5. The Effects of Audit Committee Characteristics on Firm Financial Performance: A Case Study of the NASDAQ Stockholm.

   University essay from Göteborgs universitet/Graduate School

   Author : Kingsley Chukwuma Emehelu; [2022-06-30]
   Keywords : Audit committee characteristics; corporate governance; firm financial performance; Sweden;

   Abstract : This thesis studies the effect of audit committee characteristics on firm financial performance, using ROA as the proxy. In line with agency theory, a well governed and directed firm should comparatively perform better than a firm that is not well governed and directed. READ MORE