Sökning: "Non-Quality affecting Issues"

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  1. 1. INDEPENDENCE IN FACT AND IN APPEARANCE : A STUDY OF REGULATORY DEMANDS AS MADE EVIDENT THROUGH PRACTICE

    Master-uppsats, Företagsekonomiska institutionen

    Författare :Erik Benjaminsson; Leo Doherty; [2012]
    Nyckelord :Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary Rulings;

    Sammanfattning : Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence. Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010. LÄS MER