Sökning: "Audit recommendations in EU"

Hittade 4 uppsatser innehållade orden Audit recommendations in EU.

  1. 1. En studie om sambandet mellan informationsasymmetri och revisionskostnad : Har den nya revisionsberättelsen någon inverkan på sambandet?

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Sanna Ahlgren; Agnes Bjerhag; [2018]
    Nyckelord :Audit fee; Information asymmetry; Audit recommendations in EU; Key Audit Matters; Revisionskostnad; Informationsasymmetri; EU:s revisionspaket; Särskilt betydelsefulla områden;

    Sammanfattning : Bakgrund: Revisionens syfte är att genom en oberoende granskning minska den informationsasymmetri som finns mellan ägare och företagsledning. Nya regler angående bland annat innehållet i revisionsberättelsen trädde ikraft 2016 med syfte att bland annat minska det informationsgap som finns på marknaden. LÄS MER

  3. 2. Application of Road Infrastructure Safety Assessment Methods at Intersections

    Master-uppsats, Linköpings universitet/Kommunikations- och transportsystem; Linköpings universitet/Tekniska högskolan

    Författare :Adeyemi Adedokun; [2016]
    Nyckelord :Accident Prediction Models; Black Spot Management; Intersections; PTV Visum Safety; STRADA; Street-Audit; Traffic Safety;

    Sammanfattning : Traffic safety at intersections is a particularly difficult phenomenon to study, given the fact that accidents occur randomly in time and space thereby making short-term measurement, assessment and comparison difficult. The EU directive 2008/96/EC introduced road infrastructure safety management, which offers a five layer structure for developing safer road infrastructure has been used to develop tools for accident prediction and black spot management analysis which has been applied in this work to assess the safety level of intersections in Norrköping city in Sweden. LÄS MER

  4. 3. The pain versus the gain : A qualitative study on the proposed IFRS for SMEs whether it would be suitable for companies in Sweden

    Magister-uppsats, Handelshögskolan vid Umeå universitet

    Författare :Weena Göransson; [2008]
    Nyckelord :;

    Sammanfattning : Small and medium-sized enterprises (SME) are potentially the most dynamic sector of the economy and their growth is considered to be key for the overall economic well-being. Micro, small and medium-sized enterprises are socially and economically important, since they represent 99 % of all enterprises in the EU and provide around 65 million jobs and contribute to entrepreneurship and innovation. LÄS MER

  5. 4. Revisionsutskott i svenska aktiebolag: En statistisk analys

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

    Författare :Sara Gustafsson; Timothy Yuan; [2006]
    Nyckelord :Audit committees; Sweden; voluntary; logistic regression; Agency Theory;

    Sammanfattning : The recent development in several countries’ legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. LÄS MER