Sökning: "audit society"

Visar resultat 1 - 5 av 19 avhandlingar innehållade orden audit society.

1. 1. 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

3. 2. 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

4. 3. How does accounting and auditing regulations affect firm growth and cost of capital?

   Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; New institutional economics; firm growth; small business economics; regulatory reform; audit reform; mandatory audit; audit complexity; SMEs; private limited firms; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

   Sammanfattning : This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. LÄS MER

5. 4. “Quality Problems” in Swedish Municipal Adult Education : The Micropolitics of Quality Construed in the Audit Society

   Författare :Johanna Mufic; Andreas Fejes; Song-ee Ahn; Andreas Bergh; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Adult Education; Governing; Swedish Schools Inspectorate; Quality; WPR-approach; Kvalitet; Skolinspektion; Styrning; WPR-applikation; Vuxenutbildning;

   Sammanfattning : The aim of this thesis was to analyze and critically scrutinize how quality is construed in an audit process in Swedish Municipal Adult Education (MAE) and the discursive effects. Drawing on adult education policy documents and observations of a quality audit process, as well as the Swedish Schools Inspectorate’s (SSI) Day, this study also contributes to the uncharted field of how the micropolitics of “quality” is being produced in the Audit society within adult education. LÄS MER

7. 5. 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