Essays about: "financial reporting quality"

Showing result 1 - 5 of 59 essays containing the words financial reporting quality.

  1. 1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

    Author : Tilde Emilsson; Ebba Kjellberg; [2023]
    Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

  3. 2. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

    University essay from Umeå universitet/Företagsekonomi

    Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
    Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

    Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE

  4. 3. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

    Author : Sofia Dagfalk; Sofia Vögeli; [2023]
    Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

    Abstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE

  5. 4. Drivers of Institutional ESG Investing

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Lars Sjöbom; [2023]
    Keywords : ESG; ESG investments; Financial Institutions; Banks; Institutional investors; Sustainability; EU Taxonomy; ESG; ESG investeringar; Finansiella institutioner; Banker; Institutionella investerare; Hållbarhet; EU taxonomi;

    Abstract : This study analyzes the factors that influence environmental, social, and governance (ESG) investments in the Nordic region from the perspectives of institutional investors. The study aims to understand key drivers of ESG investments for institutional investors. 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