Visar resultat 1 - 5 av 7395 avhandlingar innehållade ordet audit.
Sammanfattning : The aim of this thesis is to analyze the practice of auditing in terms of how relevant actors frame audit failure. This aim is explored in four different articles. The first article examines and develops the idea of auditing as a comfort-producing activity. LÄS MER
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
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
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
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