Sökning: "professional ethics for accountants"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden professional ethics for accountants.

  1. 1. Revisionskvalitet : En studie beträffande hur låg revisionskvalitet vidareutvecklar konceptet revisionskvalitet

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Nina Bjerkhoel; Jonna Persson; [2016]
    Nyckelord :Audit; audit failure; audit failure definition; audit service quality; audit quality; audit quality definition; dysfunctional auditor behavior; ethics; etik; going concern warning; high audit quality; legitimacy; legitimacy theory; low audit quality; profession; professional duty; revision; revisionskvalitet; revisionsmisslyckande; revisor och quality;

    Sammanfattning : Titel: Revisionskvalitet - En studie beträffande hur låg revisionskvalitet vidareutvecklarkonceptet revisionskvalitet. Bakgrund & problematisering: Revisorer befinner sig i förtroendebranschen där skandaler, vars grund ligger i bristande revisionskvalitet, har fått allmänheten att se på revisionsprofessionen med misstänksamhet. LÄS MER

  3. 2. Revisorer i små vs stora revisionsbyråer : En studie om påverkan av revisionsbyråns storlek på revisorns roll och oberoende

    Magister-uppsats, Högskolan i Jönköping/Internationella Handelshögskolan

    Författare :Sayyed Mohammad Said; Azar Chamoun; [2015]
    Nyckelord :;

    Sammanfattning : Titel: Auditors in small vs. large auditing firms: A study on the influence of the au- diting firm's size on the auditor's role and independence Problem discussion: Jamal and Sunder (2011) emphasizes the importance of the in- dependence of the audit process and its impact on the auditor's position in being able to relate to his role but claims with Diamond (2004) that there are difficulties in measuring the quality of an auditor and his work and actions . LÄS MER

  4. 3. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

    Magister-uppsats, Företagsekonomi

    Författare :Okah Peter Okah; [2013]
    Nyckelord :auditors´ independence; non-audit services; earnings management;

    Sammanfattning : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. LÄS MER

  5. 4. Etik för revisorer : Den etiska resonemangsförmågan hos studenter

    Kandidat-uppsats, Institutionen för ekonomi och företagande

    Författare :Yasemin Tuncer; Gülsün Kücükgöl; [2011]
    Nyckelord :;

    Sammanfattning : In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. LÄS MER

  7. 5. Samspelet mellan revisorn och klienten : En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation

    Kandidat-uppsats, Akademin för hållbar samhälls- och teknikutveckling

    Författare :Jenny Pettersson; Denise Lundh; [2010]
    Nyckelord :Auditor; Auditing; Client; The analysis model; Expectation gap; Auditor independence; Revisor; Revision; Klient; Analysmodell; Förväntningsgap; Revisorns oberoende;

    Sammanfattning : Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. LÄS MER