Essays about: "voluntary auditing"
Showing result 1 - 5 of 16 essays containing the words voluntary auditing.
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1. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE
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2. Why voluntarily return to auditing? : A study on small firms in Sweden that voluntarily returned back to auditing after abandoning it after the law changed in 2010
University essay from Högskolan i Gävle/FöretagsekonomiAbstract : In 2010 the new law change regarding voluntary auditing in Sweden was implemented. The law change implies small sized companies are exempted from mandatory auditing unless they fulfil certain criteria’s. Despite the fact auditing is voluntary for small sized companies some still choose to be audited. READ MORE
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3. Den frivilliga revisionen : en kvantitativ studie av effekten på lönsamhet och tillväxt hos små aktiebolag
University essay from SLU/Dept. of EconomicsAbstract : Revision innebär att en oberoende part, revisorn, granskar företags årsredovisningar i syfte att försäkra externa aktörer om rapporternas riktighet samt att bidra med rådgivning till företaget som revideras. Revisionsplikten som har funnits sedan 1980-talet avskaffades för de små aktiebolagen 2010 med anledning av de höga kostnader detta innebar för dessa aktiebolag. 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 impact of firm characteristics on voluntary auditing in Sweden
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In 2010, an exemption from the mandatory audit for small sized companies was introduced in Sweden, which implies that this issue is relatively new and there is generally a lack of research when it comes to voluntary auditing in the country. This study tests factors from previous empirical studies in attempt to provide a comprehensive picture of factors that might be of significant importance when a company is deciding about voluntary auditing. READ MORE
