Sökning: "IAASB"

Hittade 1 avhandling innehållade ordet IAASB.

1. 1. An audit is an audit

   Författare :Elina Malmström; Gunilla Eklöv Alander; Mikael Holmgren Caicedo; Torbjörn Tagesson; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; ISA; IAASB; SASE; audit of less complex entities; institutional theory; institutional entrepreneurship; företagsekonomi; Business Administration;

   Sammanfattning : Previous studies within auditing have indicated that actors located in the center of the organizational field are more likely to have the resources needed in order to instigate change. Although it is acknowledged that actors located in the periphery might have incentives to change the organizational field, they are often viewed as unlikely change agents, as they are presumed to lack enough leverage. LÄS MER