Sökning: "audit quality and auditor rotation"

Visar resultat 16 - 20 av 27 uppsatser innehållade orden audit quality and auditor rotation.

1. 16. The Effects of Mandatory Audit Firm Rotation on Audit Quality

   Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Sebastian Augustsson; Alexander Österlind; [2017]
   Nyckelord :Mandatory audit firm rotation; mandatory rotation; auditor competence; auditor independence; audit quality;

   Sammanfattning : In 2014, the new statutory audit framework proposed by EU was adopted and eventually implemented in Sweden in 2016. The framework included a mandatory audit firm rotation every ten years for public interest entities, with the main objective of enhancing auditor independence. LÄS MER

3. 17. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

   Magister-uppsats, Umeå universitet/Företagsekonomi

   Författare :Sonja Oberleitner Oberleitner; [2017]
   Nyckelord :auditor rotation;

   Sammanfattning : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. LÄS MER

4. 18. 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

5. 19. Obligatorisk byrårotation : En studie av internationella erfarenheters applicerbarhet i en svensk miljö

   Magister-uppsats, Karlstads universitet

   Författare :Nicklas Hoverbrant; Fredrik Sandblom; [2016]
   Nyckelord :mandatory audit firm rotation; auditor independence; audit quality; cultural differences; auditing; obligatorisk byrårotation; revisorns oberoende; revisionskvalitet; kulturella skillnader; revision;

   Sammanfattning : Senast den 17 juni 2016 ska Sverige ha implementerat regleringar kring obliga- torisk byrårotation i nationell rätt vilket då kommer kräva att noterade bolag och finansiella företag roterar revisionsbyrå i huvudregel var 10:e år. Målet från EU:s sida med att införa obligatorisk byrårotation i dess medlemsländer är att regleringen ska ha positiva effekter på revisorns oberoende, revisionskvali- teten och konkurrenssituationen på revisionsmarknaden. LÄS MER

7. 20. Mandatory Rotation of Audit Firms : A study on the investors' viewpoints in the EU and the US

   Magister-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi

   Författare :Fredrik Jönsson; Johan Ottosson; [2015]
   Nyckelord :;

   Sammanfattning : Background In 2010, the European Commission released a public consultation, Green Paper on Audit Policy, and a year later the Public Company Accounting Oversight Board in the US also published a public consultation, Concept Release on Auditor Independence and Audit Firm Rotation, which both included questions about whether mandatory rotation of audit firms should be implemented or not. The main suggestion in both public consultations was that the rotation would enhance auditor independence and increase audit quality. LÄS MER