Sökning: "Audit firm"
Visar resultat 1 - 5 av 19 avhandlingar innehållade orden Audit firm.
1. The Auditor at Work : A study of auditor practice in Big 4 audit firms
Sammanfattning : By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. LÄS MER
2. Audit teams and audit quality : a sustainable development goal perspective
Sammanfattning : This dissertation investigates the influence of audit teams on audit quality and produces a conceptual analysis through the perspective of the Sustainable Development Goal (SDG) framework (United Nations, 2017). Four articles study four different audit team factors, namely audit team hierarchical structures, team stress, team psychological distances and team equality. LÄS MER
3. How does accounting and auditing regulations affect firm growth and cost of capital?
Sammanfattning : This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. LÄS MER
4. Corporate Disclosures Regulations : Social Solution or a Problem?
Sammanfattning : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). LÄS MER
5. Determinants of audit fees and the management of corporate disclosures
Sammanfattning : Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. LÄS MER