Sökning: "audit reporting"

Visar resultat 1 - 5 av 16 avhandlingar innehållade orden audit reporting.

1. 1. 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

3. 2. Constituting performance : Case studies of performance auditing and performance reporting

   Författare :Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; företagsekonomi; Business Administration;

   Sammanfattning : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. LÄS MER

4. 3. Corporate Disclosures Regulations : Social Solution or a Problem?

   Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

   Sammanfattning : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). LÄS MER

5. 4. 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

7. 5. Församlingen i granskningssamhället

   Författare :Stig Linde; Socialhögskolan; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountability; quality assessment; organizational theory; new institutionalism; audit society; translation; congregation; Church of Sweden; social work; parish; Diaconal work; Diakonalt arbete; socialt arbete; nyinstitutionalism; församling; granskningssamhälle; Svenska kyrkan; översättning; organisationsteori;

   Sammanfattning : The empirical aim of the thesis is to investigate what happens when global market-oriented models for auditing and quality assessment are taken up by local parishes. Particular attention is paid to the diaconal work of the parishes. The study is based on case studies where a number of parishes and auditing models provide the object of study. LÄS MER