Sökning: "Audit pricing"

Visar resultat 1 - 5 av 18 uppsatser innehållade orden Audit pricing.

1. 1. 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

3. 2. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

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

   Författare :Ziyang Wu; Yameng He; [2020]
   Nyckelord :Audit pricing; credence good; statutory audit exempt;

   Sammanfattning : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. LÄS MER

4. 3. Revisorers syn på EU:s revisionspaket : En studie om regelverk och prissättning av revisionstjänster

   Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

   Författare :Oskar Ek; Fredrik Ek; [2019]
   Nyckelord :Audit effort; Audit prices; EU audit reform; Competitive market pricing; Price negotiation; Resursåtgång; Revisionspriser; EU:s revisionspaket; Konkurrensmässig prissättning; Prisförhandling;

   Sammanfattning : Purpose - Previous studies suggest that regulatory changes result in an increased audit effort. Given a competitive market setting and audit price negotiation between the auditor and the auditee, it is unclear if an increased audit effort results in higher audit prices. LÄS MER

5. 4. Football franchise pricing – Finding the right valuation method while factoring in potential investment motivations

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Yan Felten; [2018-07-04]
   Nyckelord :Sport economy; Sport finance; Football economy; Football club valuation; Value drivers; Intrinsic value; Relative valuation; Price index; Investment motivation; Pricing rationales;

   Sammanfattning : Sports franchises are mostly privately held businesses whose financial data does generally not match the quality standards of conventional businesses as they are not subject to audit and other accounting regulations. In this context, it remains unclear how investors proceed in order to find reliable franchise value estimates since a valuation method standard has yet to be established in this field. LÄS MER

7. 5. Könets påverkan på revisionsarvodet : En studie utifrån påskrivande revisor, styrelse och VD.

   Kandidat-uppsats, Högskolan Kristianstad/Sektionen för hälsa och samhälle

   Författare :Amanda Holm; Lisa Wahrer; [2017]
   Nyckelord :Audit firm; auditor; gender; signatory auditor; Big 7; Revisionsbyrå; revisor; genus; påskrivande revisor; Big 7;

   Sammanfattning : Pricing of audit fees is based on several factors that are assignable both to the professional pricing and the strategic pricing. There are few studies that have observed whether gender can affect the audit fee and the differences in characteristics identified in previous studies underlie gender impact. LÄS MER