Sökning: "audit fees"

Visar resultat 11 - 15 av 55 uppsatser innehållade orden audit fees.

  1. 11. Revision i tider av social distansering : En kvantitativ studie av revisionsbranschen under Coronapandemin

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Annie Nordmark; Angelica Willstein; Klara Otteborn; [2021]
    Nyckelord :Audit quality; audit fees; concern assessment; going concern; audit procedures; human capital; audit staff salaries; crisis management; auditing; digitalization; work from home; Covid-19; “Big Four”.;

    Sammanfattning : Titel: Revision i tider av social distansering Inledning: En kris är något som påverkar det normala och bidrar till en avvikelse i en organisation. Coronapandemin har bland annat satt krav på implementering av hemarbete och dess strategier. En revisors roll i företaget är att ge en rättvisande bild av företagets finansiella information. LÄS MER

  3. 12. Revision under covid-19 : En kvalitativ studie om pandemins påverkan på revisionsprofessionen

    Magister-uppsats, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :William Lindgren; Hugo Hummelgren; [2021]
    Nyckelord :Auditing; covid-19; Revision; covid-19;

    Sammanfattning : The covid-19 pandemic broke out in Sweden in March 2020 and what followed were economic uncertainty, restrictions and social distancing. This study is inspired by two publications regarding the subject of auditing during the covid-19 pandemic. LÄS MER

  4. 13. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

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

    Författare :Ziyang Wu; Yameng He; [2020]
    Nyckelord :Audit pricing; credence good; statutory audit exempt;

    Sammanfattning : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. LÄS MER

  5. 14. Does the design of CEO equity-based compensation contracts mitigate agency costs? Evidence from the U.K.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Axel Olof Persson; Filip Pettersson; [2019-08-09]
    Nyckelord :Equity-based compensation; Opportunistic behaviour; Audit fees;

    Sammanfattning : Using a sample of 185 U.K. firms over the time-period 2013 to 2017, we investigate if the degree of granted CEO equity-based compensation is positively associated with audit fees. Further, we investigate whether the design of CEO equity-based compensation contracts is associated with variations in audit fees. LÄS MER

  7. 15. Does Auditor's Gender Impact Audit Fees? Empirical Evidence from Swedish Privately Held Companies

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

    Författare :Sijia Liu; Yi Zhang; [2019]
    Nyckelord :gender; audit fee; Swedish private firms;

    Sammanfattning : The documented relationship between engaged auditors' gender and audit fees demonstrates that female auditors may receive a fee premium in listed companies' settings. However, the heterogeneity between public and private Companies implies that previous findings in listed companies may not be generalizable to the private setting. LÄS MER