Sökning: "auditor independence"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden auditor independence.

  1. 1. Revisors oberoende

    Författare :Adam Diamant; Claes Norberg; Lars Bo Langsted; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Company law; Bolagsrätt; regulations on auditors independence; corporate law; non-audit services; Company law; Bolagsrätt;

    Sammanfattning : The main purpose of this study is to examine the Swedish regulations concerning auditors’ independence. In the study three questions are analysed. The first question concerns the function of the independence requirements. LÄS MER

  3. 2. Essays on Auditor Independence

    Författare :Damai Nasution; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : .... LÄS MER

  4. 3. 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

  5. 4. Lead auditors, their client portfolios and performances

    Författare :Amin Salimi Sofla; Stefan Sundgren; Tobias Svanström; Lasse Niemi; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit Quality; Client Portfolio; Lead Auditor;

    Sammanfattning : This thesis focuses on lead auditors' differences in terms of client portfolios and performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. LÄS MER

  7. 5. 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