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Visar resultat 1 - 5 av 46 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Nyckelord :Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Sammanfattning : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. LÄS MER

  3. 2. Granskning av hållbarhetsrapporter : Implementering av CSRD samt dess effekter och utmaningar på arbetsprocessen

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Jelena Lalovic; Daniella Dimitrijevic; [2023]
    Nyckelord :Sustainability reports; Audit; CSR; CSRD; Legitimacy and Comfort;

    Sammanfattning : Purpose: The purpose of this study is to explain and provide a more in-depth understanding of how the work around the audit of sustainability reports is carried out and what new regulations may mean for the work procedure. Method: The study has been conducted with a qualitative research approach where semistructured interviews were carried out. LÄS MER

  4. 3. Big Data Analys och Revision : En studie om hur revisorer använder analysverktyg på stora datamängder i revisionsprocessen för att säkerställa finansiell information.

    Uppsats för yrkesexamina på avancerad nivå, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Författare :Joel Ryder; Oliver Arvidsson; [2022]
    Nyckelord :Revision; Big Data; Big Data analys; Legitimitet;

    Sammanfattning : Digitization has made information and data increasingly valuable to most organizations and in recent years, the concept of Big Data has increasingly taken place in the business world. Big Data analysis, i.e. analyzing Big Data, can lead to improved efficiency and improved quality in the audit. LÄS MER

  5. 4. Medical Washer Disinfectant- A Case of Life Cycle Assessment.

    Magister-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Författare :ALBIN VARGHESE; [2022]
    Nyckelord :;

    Sammanfattning : This study is based Getinge AB striver to become more successful with their manufacturing production line by using a Life Cycle Assessment tool for their product the Sterilizing Machine S-8668T. There is a new way of thinking in modern time and company policy says to reduce carbon dioxide until the year 2025. LÄS MER

  7. 5. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
    Nyckelord :Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

    Sammanfattning : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. LÄS MER