Sökning: "audit"

Visar resultat 1 - 5 av 4664 avhandlingar innehållade ordet audit.

  1. 1. Framing Audit Failure : Four studies on audit quality discomforts

    Detta är en avhandling från Stockholm : Företagsekonomiska institutionen

    Författare :Thomas Carrington; Stockholms universitet.; [2007]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; audit failure; framing; disciplinary cases; comfort; discomforts; actor-network theory; audit quality; voice; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi; Business Administration; företagsekonomi;

    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

  2. 2. Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services

    Detta är en avhandling från Umeå : Umeå universitet

    Författare :Irina Alexeyeva; Umeå universitet.; [2017]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; 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

  3. 3. Audit teams and audit quality a sustainable development goal perspective

    Detta är en avhandling från Umeå : Umeå University

    Författare :Alice Annelin; Umeå universitet.; [2019]
    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

  4. 4. The Auditor at Work – A study of auditor practice in Big 4 audit firms

    Detta är en avhandling från Umeå : Umeå University

    Författare :Pernilla Broberg; Högskolan Kristianstad.; Högskolan Kristianstad.; Lund University.; Lunds universitet.; [2013]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; auditors; practice; profession; structure; judgment; comfort; audit quality; 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

  5. 5. Att kontrollera staten : Den statliga revisionens roll i den parlamentariska demokratin : [the role of the state audit in a parliamentary democracy]

    Detta är en avhandling från Uppsala : Acta Universitatis Upsaliensis

    Författare :Shirin Ahlbäck; Uppsala universitet.; [1999]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Political science; Audit; accountability; responsibility; Parliamentary Auditors; National Audit Office; democratic theory; performance audit; public administration; Statsvetenskap; SOCIAL SCIENCES Social sciences Political science; SAMHÄLLSVETENSKAP Socialvetenskap Statsvetenskap; Statskunskap; Political Science;

    Sammanfattning : The theoretical point of departure in this dissertation is that even though a main thread in classical and modem democratic theory deals with the idea of accountable government, this discussion suffers from two inadequacies. Firstly, in addition to the requisites of accessible knowledge about who is responsible, and the presence of institutional mechanisms for holding someone accountable (e. LÄS MER