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Visar resultat 1 - 5 av 19 avhandlingar som matchar ovanstående sökkriterier.

  1. 1. The Auditor at Work : A study of auditor practice in Big 4 audit firms

    Författare :Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; 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. 2. How does accounting and auditing regulations affect firm growth and cost of capital?

    Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; New institutional economics; firm growth; small business economics; regulatory reform; audit reform; mandatory audit; audit complexity; SMEs; private limited firms; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

    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

  3. 3. Determinants of audit fees and the management of corporate disclosures

    Författare :Linus Axén; Torbjörn Tagesson; Pernilla Broberg; Stefan Sundgren; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit fees; Audit fee pressure; Annual report; Business risk; Disclosures; Hybrid organizations; Internal auditing; Project manager; Revisionskostnader; Press av revisionskostnader; Årsredovisning; Affärsrisk; Upplysningar; Hybrida organisationer; Internrevision; Projektledare;

    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

  4. 4. Corporate Disclosures Regulations : Social Solution or a Problem?

    Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

    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. 5. Revision och rådgivning : Efterfrågan, kvalitet och oberoende

    Författare :Tobias Svanström; Stefan Sundgren; Håkan Boter; Aasmund Eilifsen; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; advisory services; non audit services; audit quality; auditor independence; SME; revisionskvalitet; revisorns oberoende; små och medelstora företag; revision; rådgivning; efterfrågan på revision; efterfrågan på rådgivning; Business studies; Företagsekonomi;

    Sammanfattning : Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. LÄS MER