Sökning: "audit effort"

Visar resultat 1 - 5 av 19 uppsatser innehållade orden audit effort.

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. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

   Magister-uppsats, Umeå universitet/Företagsekonomi

   Författare :Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
   Nyckelord :Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

   Sammanfattning : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. LÄS MER

4. 3. 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

5. 4. THE FIGHT AGAINST CORRUPTION? THE EFFECTIVENESS OF EFFORTS TO MITIGATE GRAND CORRUPTION IN THE HEALTHCARE AND MINING SECTORS IN TANZANIA

   Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

   Författare :Elikana Eliakimu Sadock; [2021-11-26]
   Nyckelord :;

   Sammanfattning : The efforts to fight against corruption portrayed by international and domestic actors are crucial in addressing measures to alleviate corruption in the mining and healthcare sectors. Several experts in social science research argue that transparency, public awareness, and oversight are practical approaches to fighting corruption in the mining and healthcare sectors when they receive the needed support from a working legal system and strong political will. LÄS MER

7. 5. Does The Perfect Team Composition Exist? : Investigating Diversity in Soft and Hard Skills in Relation to Efficiency;A Quantitative Study Within the Swedish Audit Profession

   Magister-uppsats, Jönköping University/IHH, Företagsekonomi

   Författare :Julia Andersson; Jonna Hasselgren; [2021]
   Nyckelord :Audit Teams; Brainstorming; Fraud; Risk Assessments; Efficiency; Diversity; Soft Skills; Hard Skills; Organizational Hierarchy;

   Sammanfattning : Background/Problematization: The audit profession and its credibility have been threatenedby audit failures and corporate collapses, and the inability to detect and deter fraud has beenproven costly to audit firms. Regarding the complexity of detection and deterrence of fraud,researchers have suggested the brainstorming session as a fundamental assignment. LÄS MER