Sökning: "Abdulkadir yousuf umeå"

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  1. 1. Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?

    Magister-uppsats, Handelshögskolan vid Umeå universitet

    Författare :Abdulkadir Yousuf; William Mohammadi; [2008]
    Nyckelord :auditor’s independence; non-audit service; consultancy service; accounting scandals; oberoende; dubbla roller;

    Sammanfattning : The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. LÄS MER