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Showing result 1 - 5 of 26 essays matching the above criteria.

1. 1. Cyber Supply Chain Security and the Swedish Security Protected Procurement with Security Protective Agreement

   University essay from Stockholms universitet/Institutionen för data- och systemvetenskap

   Author : Carina Dios Falk; [2023]
   Keywords : Cyber Security; Protective Security; Public Procurement; Cyber Supply Chain Security; Swedish National Security; Risk Management; Cyber Security Risk Management; NIST 800-161; ISO IEC 27036; NISTIR 8276;

   Abstract : Digitalisation and globalisation are increasing the number of integrated and interconnected information technology (IT) systems worldwide. Consequently, these relationships and dependencies develop technological relationships through their services. READ MORE

3. 2. Stakeholders' effects on emerging market’s social sustainability : A case study on Bangladesh Garments

   University essay from Uppsala universitet/Institutionen för samhällsbyggnad och industriell teknik

   Author : Rabaya Bosry; [2022]
   Keywords : Sustainable Management; Bangladesh ready-made garments; Stakeholders; Stakeholders Management; CSR; NGOs; Audit;

   Abstract : Emerging countries have enriched supply chains of influential multinational organizations. Business in emerging markets have led to both positive and negative outcomes. Stakeholders have a strong impact in emerging markets in relation to local communities. There have been lots of research connecting stakeholder responsibility with sustainability. READ MORE

4. 3. 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

5. 4. 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

6. 5. HOW HAS TECHNOLOGY INFLUENCED FINANCIAL REPORTING PROCESS IN ACCOUNTING FIRMS? : An analysis of two international audit firms in Liberia

   University essay from Umeå universitet/Företagsekonomi

   Author : PRISCA ENOW ETCHI; SYLVIA FREEMAN TARKPAH; [2019]
   Keywords : AUTOMATION; FINANCIAL REPORTING; TECHNOLOGY; AUDITING FIRMS;

   Abstract : Technology helps firms maintain data flow, track processes and maintain employee records. Technology makes it possible for firms to operate efficiently and effectively with minimal manpower and helps to reduce operating costs. READ MORE