Sökning: "audit quality"

Visar resultat 21 - 25 av 441 uppsatser innehållade orden audit quality.

1. 21. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study

   Magister-uppsats, Jönköping University/IHH, Företagsekonomi

   Författare :Pål Karlsson Ahlmark; Sebastian Kavak; [2023]
   Nyckelord :Auditing; Audit Profession; Auditor image; Audit quality; Client identification; Professional identification;

   Sammanfattning : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. LÄS MER

3. 22. The impact of non-audit-services on audit quality

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

   Författare :Carl Oscar Milebratt; Filippa Dunér; [2023]
   Nyckelord :audit quality; audit independence; non-audit-services; audit opinion; Swedish private firms;

   Sammanfattning : This paper investigates non-audit services (NAS) impact on audit quality, a topic that has garnered significant attention due to concerns about auditors' ability to maintain independence. The increasing prevalence of NAS, coupled with a series of accounting scandals, has intensified stakeholder concerns, yet the true effect of NAS on audit quality remains ambiguous. LÄS MER

4. 23. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

   Magister-uppsats, Högskolan i Gävle/Företagsekonomi

   Författare :Julia Owczarek Blom; [2023]
   Nyckelord :non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

   Sammanfattning : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. LÄS MER

5. 24. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

   Master-uppsats, Jönköping University/IHH, Företagsekonomi

   Författare :Julia Kjellén; Felix Witthuhn; [2023]
   Nyckelord :Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

   Sammanfattning : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. LÄS MER

7. 25. Private Equity Investors and Audit Quality : Evidence from Sweden

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

   Författare :Possavee Cheewakriengkrai; Jiayi Li; [2023]
   Nyckelord :Private equity; Audit Quality; Audit Fee; Big 4; Auditing;

   Sammanfattning : Private Equity Investors plays a significant role in the Swedish economy, actively involved in the corporate governance of their portfolio companies to reduce risks. In this study, we investigate the impact of PE investors on the audit quality of their portfolio companies. LÄS MER