Sökning: "auditor independence"
Visar resultat 1 - 5 av 7 avhandlingar innehållade orden auditor independence.
1. Revisors oberoende
Sammanfattning : The main purpose of this study is to examine the Swedish regulations concerning auditors’ independence. In the study three questions are analysed. The first question concerns the function of the independence requirements. LÄS MER
2. Essays on Auditor Independence
Sammanfattning : .... LÄS MER
3. Revision och rådgivning : Efterfrågan, kvalitet och oberoende
Sammanfattning : Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. LÄS MER
4. Lead auditors, their client portfolios and performances
Sammanfattning : This thesis focuses on lead auditors' differences in terms of client portfolios and performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. LÄS MER
5. The influence of clients on the social identities within the audit profession
Sammanfattning : The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. LÄS MER