Sökning: "Auditing Fee"

Visar resultat 1 - 5 av 16 uppsatser innehållade orden Auditing Fee.

  1. 1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Ernest Oppong; Allen Beng Ngum; [2023]
    Nyckelord :Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Sammanfattning : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. LÄS MER

  3. 2. Audit scope: disclosure practice and implications on audit pricing and audit delay

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Zhixing Liu; Shiyuan Xu; [2023]
    Nyckelord :Audit fee; Audit delay; Audit scope; Audit process;

    Sammanfattning : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. LÄS MER

  4. 3. Private Equity Investors and Audit Quality : Evidence from Sweden

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Possavee Cheewakriengkrai; Jiayi Li; [2023]
    Nyckelord :Private equity; Audit Quality; Audit Fee; Big 4; Auditing;

    Sammanfattning : Private Equity Investors plays a significant role in the Swedish economy, actively involved in the corporate governance of their portfolio companies to reduce risks. In this study, we investigate the impact of PE investors on the audit quality of their portfolio companies. LÄS MER

  5. 4. Förändringen av revisionsarvodet och revisionsprocessen i en orolig samhällskontext : En kvantitativ studie om riskfyllda företag under covid-19

    Kandidat-uppsats, Högskolan Dalarna/Institutionen för kultur och samhälle

    Författare :Linnea Berg; Lina Lundin; [2022]
    Nyckelord :Revisionsarvode; going concern; kris; covid-19; revisionsrisk; informationsasymmetri; komfort; Audit fee; going concern; crisis; Covid-19; pandemic; audit risk; asymmetric information; comfort;

    Sammanfattning : Bakgrund: Det råder inga tvivel om att revisorn har en explicit funktion till att stärka redovisningens trovärdighet. I det sociologiska perspektivet kan vi även förstå revisorns funktion som en producent av komfort medan vi i det ekonomiskt rationella perspektivet ser revision som ett medel för att minska informationsasymmetri. LÄS MER

  7. 5. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Adrian Ribbing; Daniel Sandersson; [2021]
    Nyckelord :Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

    Sammanfattning : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. LÄS MER