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Hittade 2 uppsatser som matchar ovanstående sökkriterier.

1. 1. 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

3. 2. Audit in Change: An Analysis of the EU Audit Reform on Statutory Audit for the Case of Germany

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Lisa Maier; Laura Warkotz; [2015]
   Nyckelord :EU Audit Reform; Germany; Program Impact Theory; Regulation EU 537 2014; Directive 2014 56 EU; Business and Economics;

   Sammanfattning : The purpose of this paper is to add knowledge to the understanding in which way the measures of the audit reform are in accordance with the EC’s intended objectives. This is examined for the case of Germany. The study further contributes to the program impact theory by applying this theory to a new research area.. LÄS MER