Sökning: "Katharina Rahnert"

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  1. 1. The evolution of the Swedish auditor's report

    Författare :Katharina Rahnert; Sven Siverbo; Peter Öhman; Bino Catasús; Karlstads universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; audit reporting; auditing history; auditing profession; audit expectation gap; Business Administration; Företagsekonomi;

    Sammanfattning : The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. LÄS MER