Visar resultat 1 - 5 av 6563 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 : 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 : Previous studies within auditing have indicated that actors located in the center of the organizational field are more likely to have the resources needed in order to instigate change. Although it is acknowledged that actors located in the periphery might have incentives to change the organizational field, they are often viewed as unlikely change agents, as they are presumed to lack enough leverage. LÄS MER
5. Att kontrollera staten : Den statliga revisionens roll i den parlamentariska demokratin : [the role of the state audit in a parliamentary democracy]
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