Sökning: "längden på byråuppdraget"
Hittade 1 uppsats innehållade orden längden på byråuppdraget.
1. Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?
Uppsats för yrkesexamina på avancerad nivå, FöretagsekonomiSammanfattning : This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. LÄS MER
Resultatsidor:
1