Sökning: "auditing"

Visar resultat 21 - 25 av 53 avhandlingar innehållade ordet auditing.

  1. 21. Characteristics of Internal Control Amelioration

    Författare :Peter Franck; Stefan Sundgren; Henrik Nilsson; Claus Holm; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Internal control; corporate governance codes; COSO; internal auditing; perceived benefits; agency theory; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Sammanfattning : .... LÄS MER

  3. 22. 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

  4. 23. 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

  5. 24. Församlingen i granskningssamhället

    Författare :Stig Linde; Socialhögskolan; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountability; quality assessment; organizational theory; new institutionalism; audit society; translation; congregation; Church of Sweden; social work; parish; Diaconal work; Diakonalt arbete; socialt arbete; nyinstitutionalism; församling; granskningssamhälle; Svenska kyrkan; översättning; organisationsteori;

    Sammanfattning : The empirical aim of the thesis is to investigate what happens when global market-oriented models for auditing and quality assessment are taken up by local parishes. Particular attention is paid to the diaconal work of the parishes. The study is based on case studies where a number of parishes and auditing models provide the object of study. LÄS MER

  7. 25. Revision och lagreglering : ett historiskt perspektiv

    Författare :Camilla Sjöström; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Laws change due to changes in society’s norms. New laws in turn alter conditions for business and society. Auditing is one of the few professions in Sweden which is governed by comprehensive legislation. Changes in the rules for auditing therefore mean changes in the conditions of an auditor’s daily work. LÄS MER