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Visar resultat 1 - 5 av 11 uppsatser som matchar ovanstående sökkriterier.

1. 1. 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

3. 2. 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

4. 3. The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions : Empirical Evidence From Sweden

   Magister-uppsats, Högskolan i Gävle/Företagsekonomi

   Författare :Ahmed Abdelrahman; Melanie van den Akker; [2023]
   Nyckelord :Carbon emission; Corporate governance; Accounting; Audit services; Auditing fees; Environmental performance; CSR and ESG.;

   Sammanfattning : The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. LÄS MER

5. 4. GENDER, INDEPENDENCE AND RISK PREFERENCE : A quantitative study of listed Swedish companies

   Kandidat-uppsats, Umeå universitet/Företagsekonomi

   Författare :Anna Lehtinen; Linus Kvist; [2018]
   Nyckelord :Internal auditing; Risk Preference; Audit committee; Chairman; Gender; Independence;

   Sammanfattning : Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. LÄS MER

7. 5. Revision, kvalitet och oberoende : Har uppdragstid och icke-revisionstjänster påverkat revisionen i Sverige?

   Kandidat-uppsats, Södertörns högskola/Företagsekonomi

   Författare :Mia Lindh; Cissi Norrbelius; [2017]
   Nyckelord :Revision; revisionskvalitet; oberoende; icke-revisionstjänster;

   Sammanfattning : The purpose of this study was to investigate whether Swedish auditing have had reduced auditor independence and impaired audit quality due to the presence of non-audit services and the length of audit assignments. Previous research lacks a unified position about whether the audit independence or its quality is affected by the presence of non-audit services or audit tenure. LÄS MER