Sökning: "auditing profession"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden auditing profession.

1. 1. 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

3. 2. Auditors’ Constitution of Performance : a study on the duality of performance in the auditing profession

   Författare :Cristoffer Lokatt; Matti Skoog; Mikael Holmgren Caicedo; Crawford Spence; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; auditors; performance; performance management; control; structure; agency; institutional logics; profession; accountability; företagsekonomi; Business Administration;

   Sammanfattning : For decades, the auditing profession has been under scrutiny, due in part to its close association with a business rationale. This has led to some to call for de-professionalization, where accountability, control, and commerce would threaten auditing’s autonomy. LÄS MER

4. 3. Auditing the African State. International Standards and Local Adjustments

   Författare :Maria Gustavson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountability; audit; public administration; development; Africa; organizations; profession;

   Sammanfattning : Norms for how to create accountability within the public sector have long historic roots in organizing the democratic society, where auditors are particular public servants controlling the rest of the public sector performance. Significant divergent understandings of the establishment and development of such accountability mechanisms within states in Sub-Saharan African countries however exists within two different bodies of literature. LÄS MER

5. 4. The evolution of the Swedish auditor's report

   Författare :Katharina Rahnert; Sven Siverbo; Peter Öhman; Bino Catasús; Karlstads universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; audit reporting; auditing history; auditing profession; audit expectation gap; Business Administration; Företagsekonomi;

   Sammanfattning : The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. LÄS MER

7. 5. Essays on the Supply and Demand for Auditing Service

   Författare :Ting Dong; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : The market for auditing service is shaped by the demand side and supply side forces. For audit firms and the overall profession, human capital is the most important asset because auditing service is delivered by auditors. LÄS MER