Sökning: "statutory quality"
Visar resultat 1 - 5 av 62 uppsatser innehållade orden statutory quality.
1. 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/FöretagsekonomiSammanfattning : 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
2. 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, FöretagsekonomiSammanfattning : 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
3. How the institutional, relational and leadership factors affect the implementation of sustainable business practice within MNCs HQ in a developed country and Subsidiary in a developing country? A case study on Volvo Trucks Located in Sweden (HQ) and Malaysia (Subsidiary)
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Companies are in the transformation process from the classical or linear way of conducting business to a more sustainable model. This is necessitated by the growing societal awareness to protect the environment and resources for future living. LÄS MER
4. Betydelsen av styrelsens sammansättning för bolags hållbarhetsrapportering : En kvantitativ studie om kvinnliga och oberoende styrelseledamöters hållbarhetspreferenser och dess inverkan på hållbarhetsrapporteringens kvalitet
Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)Sammanfattning : Räkenskapsåret 2017 blev hållbarhetsrapporteringen för större bolag lagstadgad i Sverige men som fenomen saknas standardiserade definitioner och gemensamma globalaramverk. Idag existerar det endast riktlinjer och rekommendationer förhållbarhetsrapporteringen som till exempel skapats av Global Reporting Initiative (GRI). LÄS MER
5. Varför samverkar kommuner? : - Politikers incitament att samverka inom kommunal räddningstjänst
Kandidat-uppsats, Mittuniversitetet/Institutionen för humaniora och samhällsvetenskapSammanfattning : Will Sweden's municipal rescue services meet future challenges? How should small municipalities cope with increased requirements at the same time as the tax revenue is reduced? What are the incentives for municipalities to cooperate? The purpose of the thesis is to investigate what makes small municipalities choose to seek cooperation with other municipalities to solve their statutory task. In this essay, the municipal rescue service will be used as the case where the municipalities cooperate. LÄS MER
