Sökning: "audit"

Visar resultat 1 - 5 av 7395 avhandlingar innehållade ordet audit.

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

    Författare :Thomas Carrington; Bino Catasús; Keith Robson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; audit failure; framing; disciplinary cases; comfort; discomforts; actor-network theory; audit quality; voice; Business studies; 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. 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. 3. Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services

    Författare :Irina Alexeyeva; Stefan Sundgren; Tobias Svanström; Alain Schatt; Umeå universitet; []
    Nyckelord :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

  4. 4. Audit teams and audit quality : a sustainable development goal perspective

    Författare :Alice Annelin; Tobias Svanström; Stefan Sundgren; Mara Cameran; Umeå universitet; []
    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

  5. 5. 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