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Visar resultat 1 - 5 av 7 avhandlingar som matchar ovanstående sökkriterier.

1. 1. Revisorn som rådgivare : En studie av mindre och medelstora företags relation till revisorn

   Författare :Tobias Svanström; Umeå universitet; []
   Nyckelord :;

   Sammanfattning : .... 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. 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

5. 4. Audit teams and audit quality : a sustainable development goal perspective

   Författare :Alice Annelin; Tobias Svanström; Stefan Sundgren; Mara Cameran; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; audit teams; team structure; team stress; team distance; team equality; team sustainability;

   Sammanfattning : This dissertation investigates the influence of audit teams on audit quality and produces a conceptual analysis through the perspective of the Sustainable Development Goal (SDG) framework (United Nations, 2017). Four articles study four different audit team factors, namely audit team hierarchical structures, team stress, team psychological distances and team equality. LÄS MER

7. 5. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

   Författare :Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

   Sammanfattning : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. LÄS MER