Sökning: "Audit fees"

Hittade 3 avhandlingar innehållade orden Audit fees.

  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. 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. 3. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

    Författare :Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

    Sammanfattning : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. LÄS MER