Sökning: "audit"

Visar resultat 1 - 5 av 7229 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 :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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. 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

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

    Författare :Alice Annelin; Tobias Svanström; Stefan Sundgren; Mara Cameran; Umeå universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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. An audit is an audit

    Författare :Elina Malmström; Gunilla Eklöv Alander; Mikael Holmgren Caicedo; Torbjörn Tagesson; Stockholms universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; ISA; IAASB; SASE; audit of less complex entities; institutional theory; institutional entrepreneurship; Business Administration; företagsekonomi;

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

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