Essays about: "relationship between audit and agency theory"
Showing result 1 - 5 of 12 essays containing the words relationship between audit and agency theory.
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1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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2. The relationship between Key Audit Matters and Audit Committees : A quantitative study about 310 Swedish Companies
University essay from Högskolan i Gävle/FöretagsekonomiAbstract : Title: The relationship between Key Audit Matters and Audit Committees: A quantitative study on 310 Swedish companies. Level: Master Programme in Business Administration, Accounting. READ MORE
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3. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : 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
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4. Which small firm manager will opt out of having a voluntary audit in Sweden?
University essay from Umeå universitet/FöretagsekonomiAbstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE
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5. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE