Sökning: "auditors"
Visar resultat 11 - 15 av 41 avhandlingar innehållade ordet auditors.
11. Essays on the Audit Process
Sammanfattning : Implementation of the audit process involves auditors’ judgments and decisions and is unique for each engagement. This book comprises four papers, investigating the factors that influence the audit process, which in turn leads to variations in audit and client corporate outcomes. LÄS MER
12. The influence of clients on the social identities within the audit profession
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
13. INNOVATION AUDITING THE AUDIT & THE AUDITOR : (from the perspective of the internal auditor)
Sammanfattning : There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. LÄS MER
14. Essays on the Supply and Demand for Auditing Service
Sammanfattning : The market for auditing service is shaped by the demand side and supply side forces. For audit firms and the overall profession, human capital is the most important asset because auditing service is delivered by auditors. LÄS MER
15. Before Audit : Essays on the necessity of imagination
Sammanfattning : The audit society idea has radically influenced our conception of auditing with its critique of the functionalist view that sees auditing as an objective verification of steady facts. The audit society thesis argues that auditing is a ‘technology of representation’ and auditors are involved in the construction of facts they are supposed to verify. LÄS MER