Sökning: "judgment"

Visar resultat 1 - 5 av 139 avhandlingar innehållade ordet judgment.

  1. 1. The Auditor at Work – A study of auditor practice in Big 4 audit firms

    Författare :Pernilla Broberg; Högskolan Kristianstad.; Högskolan Kristianstad.; Lunds universitet.; Lund University.; [2013]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; auditors; practice; profession; structure; judgment; comfort; audit quality; 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

  2. 2. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    Detta är en avhandling från Göteborg

    Författare :Emmeli Runesson; Göteborgs universitet.; Gothenburg University.; [2010]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Sammanfattning : .... LÄS MER

  3. 3. Making up ones mind without ground - on judgment and conviction in venture capital investments

    Detta är en avhandling från Stockholm : Industriell ekonomi och organisation

    Författare :José Bertil González Guve; KTH.; [2003]
    Nyckelord :judgment; conviction; decision; investment; rationality; Wittgenstein;

    Sammanfattning : .... LÄS MER

  4. 4. A data-driven decision support system for coherency of experts’ judgment in complex classification problems The case of food security as a UN sustainable development goal

    Detta är en avhandling från Borlänge : Dalarna University

    Författare :Rueben Laryea; Högskolan Dalarna.; [2018]
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Coherence; Efficiency; Decision Support System; Multi-Criteria; Risk; Classification Model; Decision Makers; Judgment; Alternatives; Prediction; Data; Integrate; Imprecision; Food Security; UTADIS; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

    Sammanfattning : Everyday humans need to make individual or collective decisions. Often the decisions aim at achieving multiple goals (thus involving multiple criteria) and rely on the decision maker(s)’ intuition, internal data, as well as external sources of data. LÄS MER

  5. 5. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

    Detta är en avhandling från Göteborg : University of Gothenburg

    Författare :Emmeli Runesson; Göteborgs universitet.; Gothenburg University.; [2015]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

    Sammanfattning : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. LÄS MER