Sökning: "Auditing"

Visar resultat 1 - 5 av 53 avhandlingar innehållade ordet Auditing.

  1. 1. Auditors’ Constitution of Performance : a study on the duality of performance in the auditing profession

    Författare :Cristoffer Lokatt; Matti Skoog; Mikael Holmgren Caicedo; Crawford Spence; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; auditors; performance; performance management; control; structure; agency; institutional logics; profession; accountability; företagsekonomi; Business Administration;

    Sammanfattning : For decades, the auditing profession has been under scrutiny, due in part to its close association with a business rationale. This has led to some to call for de-professionalization, where accountability, control, and commerce would threaten auditing’s autonomy. LÄS MER

  3. 2. Before Audit : Essays on the necessity of imagination

    Författare :Mohamed Mahieddine; Mikael Holmgren Caicedo; Gustav Johed; Henri Guénin; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Mimesis; Possibilities; The Audit Society; Imagination; Ontology; Verification; Business Administration; företagsekonomi;

    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

  4. 3. Förtroendeperspektiv på aktiebolagsrevision

    Författare :Ola Nilsson; Karin Jonnergård; Rolf A Lundin; Tobias Svanström; Linnéuniversitetet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business administration; Företagsekonomi;

    Sammanfattning : This dissertation is motivated by the circumstance that theoretical discussions of statutory auditing are dominated by the principal-agent perspective. The effect of this has been so pervasive that general assumptions characterising the principal-agent perspective may have become regarded as true. LÄS MER

  5. 4. The Auditor at Work : A study of auditor practice in Big 4 audit firms

    Författare :Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; Big 4; audit firms;

    Sammanfattning : By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. LÄS MER

  7. 5. De granskade. Om hur offentliga verksamheter görs granskningsbara

    Författare :Emma Ek; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; the auditees; auditability; control; technology; governmentality; inspection; inspectability; public sector; school; elderly care; ethnography; Sweden;

    Sammanfattning : During recent decades audits have taken on a more prominent role in governance, in Sweden and in the Western world as a whole. Audit is used in this context as an umbrella designation for control methods such as inspection, auditing, evaluation, accreditation and certification. LÄS MER