Sökning: "joint audit"

Visar resultat 1 - 5 av 22 uppsatser innehållade orden joint audit.

  1. 1. 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

  2. 2. The Impartial Need of Joint Audit –Evidence from Swedish firms

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Josefine Bredinger; Hannes Larsson; [2016-06-10]
    Nyckelord :Audit; joint audit; accounting quality; earnings quality; SPOS; income smoothing;

    Sammanfattning : Background and Problem: Since the financial crisis, it has become of greater importance to secure audit quality, and there is an ongoing discussion concerning the matter of how to assure that auditors do contribute to a higher level of financial stability. Joint audit is mandatory in France and has been mandatory in Denmark and Sweden up until recently. LÄS MER

  3. 3. Energy Audit and Renovation Proposal for a joint Ventilation System of Five Commercial Premises

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för bygg- energi- och miljöteknik

    Författare :Yufang Li; [2014]
    Nyckelord :energy audit; ventilation system; improve indoor air quality;

    Sammanfattning : Energy saving is a highly concerned topic in the developing countries. To achieve a desirable living and working condition for inhabitants while consuming minimum amount of energy, more and more efforts, new technologies are developed and invested in the different industries by countries. LÄS MER

  4. 4. Enforcing sustainable sourcing: A framework based on best practices

    Master-uppsats, Högskolan i Jönköping/IHH, Marketing and Logistics; Högskolan i Jönköping/IHH, Marketing and Logistics

    Författare :Sergii Tkachenko; Kristina Rib; [2014]
    Nyckelord :Sustainable supply chain management; sustainable sourcing; green procurement; life cycle analysis; triple bottom line; best practice; environmental business practices;

    Sammanfattning : Problem– Companies are increasingly focusing on sustainability issues in response to internal and external pressure. Research on sustainable performance of focal companies is vast; however there is a lack of guidelines for managing sustainability in extended supply chains. LÄS MER

  5. 5. Personligt betalningsansvar vid kritisk kapitalbrist

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Viktor Löfgren; [2014]
    Nyckelord :associationsrätt; aktiebolagsrätt; kapitalbrist; Law and Political Science;

    Sammanfattning : Det är en grundidé i aktiebolagslagen att bolagsformen i stor utsträckning skall utgöra en riskbegränsad form av företagande. Det finns dock situationer där denna idé frångås och fysiska personer blir ansvariga för bolagets skulder. Uppsatsen skall utreda sådana situationer i anslutning till ABL:s regler om kritisk kapitalbrist. LÄS MER