Sökning: "audit expectation gap"

Hittade 3 avhandlingar innehållade orden audit expectation gap.

  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

  3. 2. The influence of clients on the social identities within the audit profession

    Författare :Johanna Sylvander; Torbjörn Tagesson; Pernilla Broberg; Bino Catasus; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; revisionsprofessionen; revisionsbyråer; revisorer; professionalism; oberoende; social identitet; klienter; revisionsprofessionen; revisionsbyråer; revisorer; professionalism; oberoende; social identitet; klienter;

    Sammanfattning : The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. LÄS MER

  4. 3. Perspektiv på revision : tankemönster, förväntningsgap och dilemman

    Författare :Peter Öhman; Einar Häckner; Fredrik Nilsson; Mittuniversitetet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

    Sammanfattning : Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. LÄS MER