Sökning: "auditors"

Visar resultat 16 - 20 av 42 avhandlingar innehållade ordet auditors.

  1. 16. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

    Författare :Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

    Sammanfattning : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. LÄS MER

  3. 17. How do standardised environmental management systems affect environmental performance and business?

    Författare :Jonas Ammenberg; Linköpings universitet; []
    Nyckelord :Environmental management systems; EMS; ISO 14001; small and medium-sized enterprises; SME; continual improvement; environmental aspect; environmental performance;

    Sammanfattning : This thesis aims to increase the understanding of what a standardised environmental management system (EMS) is, can be, and is not. The EMS infrastructure, i.e. the standards for EMSs and corresponding systems for their application, is analysed to find out how"ft affects the environmental efforts of companies. LÄS MER

  4. 18. 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. 19. 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

  7. 20. Institutionalisering av ansvar i kommunal revision : Lärande organisering

    Författare :Ann Britt Karlsson; Benny Hjern; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : The thesis deals with responsibilities and social interactions in auditing political accountability in Swedish municipalities and regions. Can local audit institutions and their practices help to strengthen democratic leadership and responsibility?Case-studies have been performed in ten municipalities, one county council and one regional unit across Sweden during the period 2003 to 2007. LÄS MER