Sökning: "Alfons Björn"

Hittade 2 uppsatser innehållade orden Alfons Björn.

1. 1. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.

   Magister-uppsats, Jönköping University

   Författare :Alfons Björn; Carl Byvald Olsson; [2023]
   Nyckelord :Key Audit Matter; ISA 701; Standardized; auditor s report; mutual insurance;

   Sammanfattning : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. LÄS MER

3. 2. Estimating the informative: Anchoring in estimations of observed ratios

   Kandidat-uppsats, Göteborgs universitet/Institutionen för psykologi

   Författare :Björn Alfons Edmar; [2021-06-18]
   Nyckelord :;

   Sammanfattning : The aim of this study was to examine if anchoring effects occur in ratio judgements where the object of the estimation is visually examined by the estimator. In addition to this, impact of personal experience concerning the source of the anchor along with any potential reduction in anchor susceptibility due to abstract reasoning capabilities was also examined. LÄS MER