Essays about: "management an audit"

Showing result 6 - 10 of 82 essays containing the words management an audit.

1. 6. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Carl Andersson; Lynn Hamandi; [2022]
   Keywords : Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

   Abstract : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. READ MORE

3. 7. Bureaucratic legacies in Peace Agreements: A study on the pervasiveness of New Public Management doctrines in the Colombian Peace Agreement (2016)

   University essay from Uppsala universitet/Statsvetenskapliga institutionen

   Author : Alejandra Lucia Figueredo Rodriguez; [2022]
   Keywords : Peacebuilding; New Public Management; Bureaucratic legacy; Peace Agreement; Ideational Peace;

   Abstract : Ideas matter. Thus, approaching peacebuilding efforts from an ideational perspective can contribute to a deeper understanding of their meanings and legacies. Traditionally, the liberal peace paradigm has been prevalent in peacebuilding, translating into programs, projects, actions, and agreements that model liberal norms, values, and practices. READ MORE

4. 8. Environmental Reporting Practices in German EMAS- registered Organisations: In-depth Content Analysis

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Isabel Westarp; [2022]
   Keywords : EMAS; Environmental Reporting; German firms; Content Analysis; Indicators; Business and Economics;

   Abstract : Environmental standards are an important part of corporate sustainability efforts. According to signalling theory, they provide relevant information about a company’s efforts, while institutional theory assumes that firms use them to mitigate societal pressures by selectively disclosing information. READ MORE

5. 9. Between control and care : UNHCR and the use of biometrics

   University essay from Uppsala universitet/Teologiska institutionen

   Author : Marie Smit; [2020]
   Keywords : biometrics; refugee management; cash transfer programmes; humanitarian innovation; accountability; experimentation; public-private partnerships; UNHCR;

   Abstract : In recent years, humanitarian organisations increasingly embraced biometric technologies to respond to refugee crises. Therefore, this thesis studied the features and effects of the United Nations High Commissioner for Refugees’ (UNHCR) biometric cash transfer programme in Jordan. READ MORE

6. 10. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Amélie Vachet; Edwin Davis; [2020]
   Keywords : Goodwill; Earnings Management; Audit;

   Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE