Sökning: "non-audit services"

Hittade 3 avhandlingar innehållade orden non-audit services.

1. 1. Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services

   Författare :Irina Alexeyeva; Stefan Sundgren; Tobias Svanström; Alain Schatt; Umeå universitet; []
   Nyckelord :audit fees; non-audit fees; crisis; fair value measurement; banking industry; engagement partner; industry expertise; public company expertise; tenure; gender; non-audit services; knowledge spillover; audit efficiency;

   Sammanfattning : This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing.The first essay focuses on environmental factors. LÄS MER

3. 2. 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

4. 3. 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