Sökning: "audit report"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden audit report.

1. 1. 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

3. 2. 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

4. 3. The evolution of the Swedish auditor's report

   Författare :Katharina Rahnert; Sven Siverbo; Peter Öhman; Bino Catasús; Karlstads universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; audit reporting; auditing history; auditing profession; audit expectation gap; Business Administration; Företagsekonomi;

   Sammanfattning : The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. LÄS MER

5. 4. The augmented audit service: Supporting value creation beyond assuring compliance

   Författare :Jan Lenning; Chalmers tekniska högskola; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; audit; service quality; value creation; management system; ISO 9001; quality management;

   Sammanfattning : For most organisations, being competitive, performing with good quality, improving customer satisfaction and increasing operational are central. Concepts such as Total Quality Management, Six Sigma and Lean have been implemented to meet these requirements. LÄS MER

7. 5. Towards an augmented audit service

   Författare :Jan Lenning; Chalmers tekniska högskola; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; internal audits; quality management; exploitation; management system; external audits; ISO; co-creation; exploration; service logic; process management;

   Sammanfattning : To be competitive performing with good quality, improving customer satisfaction, and increasing operational efficiency have become key. Concepts and methods such as Total Quality Management, Six Sigma and Lean have been implemented to manage these demands. LÄS MER