Sökning: "auditors"
Visar resultat 1 - 5 av 41 avhandlingar innehållade ordet auditors.
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. Auditors’ Constitution of Performance : a study on the duality of performance in the auditing profession
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
3. The Auditor at Work : A study of auditor practice in 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
4. The evolution of the Swedish auditor's report
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
5. 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