Sökning: "Elias Jones"

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  1. 1. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Fredrik Löfving; Elias Widenius; [2016]
    Nyckelord :Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

    Sammanfattning : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. LÄS MER