Essays about: "the role of it audit"

Showing result 16 - 20 of 41 essays containing the words the role of it audit.

1. 16. Which small firm manager will opt out of having a voluntary audit in Sweden?

   University essay from Umeå universitet/Företagsekonomi

   Author : Caroline Nilsson; Naseer Hameed; [2017]
   Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

   Abstract : 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

3. 17. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Sonja Oberleitner Oberleitner; [2017]
   Keywords : auditor rotation;

   Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE

4. 18. All linkages are equal, but some linkages are more equal than others : Does the number of institutional linkages predict fundraising among aid organisations in Sweden?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Gabriel Ehrling; [2016]
   Keywords : Institutional linkages; institutional theory; aid organisations; fundraising;

   Abstract : Several theorists have argued that organisations can increase performance through formalised cooperation with other important organisations (Baum & Oliver 1991). This notion of “institutional linkages” is appealing as it uses linkages as a proxy for legitimacy awarded to organisations for adherence to exogenous expectations. READ MORE

5. 19. The impact of forensic specialists on the expectation gap: A multiple case study on the Big 4 forensic service departments' influence on auditors in Sweden

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

   Author : Emmelie Johansson; Liselotte Brännström; [2016]
   Keywords : Expectation gap; Fraud detection; Forensic services; Institutional theory;

   Abstract : It has long been a problem for the audit profession that what the public expects from an audit differs from what the auditors themselves would prefer the audit objectives to be. This dilemma is commonly known as the expectation gap. One area where the gap is highly prevalent is when it comes to the auditors' ability and duty to detect fraud. READ MORE

6. 20. The role of CSR engagement in the Internal Brand Building process : An exploratory study of Service firms

   University essay from Umeå universitet/Företagsekonomi

   Author : Chidiebere Emmanuel; Eva Eriksson; [2016]
   Keywords : Corporate social responsibility CSR ; corporate brand; brand building; internal brand building; service firms; managers; employees.;

   Abstract : This study explores how service firms incorporate CSR activities within the internal brand building process. It was found that CSR does influence and is implemented in every stage of our theoretical framework of the internal brand building process. READ MORE