Essays about: "role of audit"

Showing result 1 - 5 of 79 essays containing the words role of audit.

  1. 1. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Emilia Eka; Carl Horn Olsson; [2023]
    Keywords : The auditor’s role; social changes; digitalisation; audit process; profession; megatrends; standardisation;

    Abstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE

  2. 2. Att få politiken på kroken : en etnografisk studie över hur åländska fiskare uppfattar och agerar i sitt yrke

    University essay from SLU/Dept. of Urban and Rural Development

    Author : Anni Holmström; [2023]
    Keywords : småskaligt fiske; Åland; habitus; redovisningskultur; alienation; den gemensamma fiskeripolitiken; säl; förädling;

    Abstract : Fisket har enligt tradition varit viktigt på Åland men är ett yrke som alltmer håller på att försvinna. Ökade utmaningar i form av begränsningar och regelverk, samt miljömässiga faktorer stramar åt fiskarnas olika möjligheter att bedriva deras näring. READ MORE

  3. 3. 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. 4. 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. 5. Womens's Opportunities within the Audit Industry in San José, Costa Rica : an interview study of Costa Rican women's experiences

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Stina Ytterberg; Anna Grimsdal; [2023]
    Keywords : Audit industry; Female career opportunities; Gender discrimination; Glass ceiling; Costa Rica;

    Abstract : The purpose of this study is to fill the gap identified in how women perceive their opportunities to advance in their careers as auditors in San José, Costa Rica. This study also seeks to get answers to what it is like to work as a woman in a male-dominated industry in the chosen country. READ MORE