Sökning: "Elin Alenius"

Hittade 1 uppsats innehållade orden Elin Alenius.

  1. 1. Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?

    Uppsats för yrkesexamina på avancerad nivå, Företagsekonomi

    Författare :Anna-Ida Alenius; Elin Lundberg; [2013]
    Nyckelord :audit quality; auditor independence; auditor competence; audit partner tenure; audit firm tenure; earnings management; revisionskvalitet; revisorers oberoende; revisorers kompetens; längden på partneruppdraget; längden på byråuppdraget; vinstmanipulering;

    Sammanfattning : This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. LÄS MER