Sökning: "mandatory audit"

Hittade 3 avhandlingar innehållade orden mandatory audit.

  1. 1. How does accounting and auditing regulations affect firm growth and cost of capital?

    Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; New institutional economics; firm growth; small business economics; regulatory reform; audit reform; mandatory audit; audit complexity; SMEs; private limited firms; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

    Sammanfattning : This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. LÄS MER

  3. 2. 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

  4. 3. Perspektiv på revision : tankemönster, förväntningsgap och dilemman

    Författare :Peter Öhman; Einar Häckner; Fredrik Nilsson; Mittuniversitetet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

    Sammanfattning : Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. LÄS MER