Essays about: "the role of it audit"

Showing result 6 - 10 of 41 essays containing the words the role of it audit.

1. 6. womens role development in the big four audit firms

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : ibraahim Abiib; Vasiliy Khan; [2022]
   Keywords : Auditing; Big 4; Institutional Theory; Role Theory; Social Role Theory; Images; Gender;

   Abstract : Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. READ MORE

3. 7. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
   Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

   Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE

4. 8. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

   University essay from SLU/Dept. of Economics

   Author : Simon Jonsson; [2020]
   Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

   Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE

5. 9. 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. 10. Unprofessionalism in the audit profession

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Anna Blomquist; Elin Jonasson; [2020]
   Keywords : audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

   Abstract : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. READ MORE