Sökning: "Big 4 audit firm exit"

Hittade 1 uppsats innehållade orden Big 4 audit firm exit.

  1. 1. Do the Ends Justify the Means?

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

    Författare :Victor Abrahamsson; Christoffer Martinell; [2018]
    Nyckelord :Audit firm tenure restrictions; Big 4 audit firm exit; Perceived cost; Mixed logit; Policy;

    Sammanfattning : This research paper evaluates the effects of newly imposed policy regulations in the audit industry that restricts the tenure of audit firms. We do this through a mixed logit estimation, whereby we estimate the client firms' perceived cost of audit firm tenure restrictions set to ten years and relate this to an alternative scenario involving the exit of a Big 4 audit firm from the audit industry. LÄS MER