Sökning: "need audit"

Visar resultat 1 - 5 av 45 avhandlingar innehållade orden need audit.

  1. 1. An audit is an audit

    Författare :Elina Malmström; Gunilla Eklöv Alander; Mikael Holmgren Caicedo; Torbjörn Tagesson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; ISA; IAASB; SASE; audit of less complex entities; institutional theory; institutional entrepreneurship; företagsekonomi; Business Administration;

    Sammanfattning : Previous studies within auditing have indicated that actors located in the center of the organizational field are more likely to have the resources needed in order to instigate change. Although it is acknowledged that actors located in the periphery might have incentives to change the organizational field, they are often viewed as unlikely change agents, as they are presumed to lack enough leverage. LÄS MER

  2. 2. Att kontrollera staten : Den statliga revisionens roll i den parlamentariska demokratin : [the role of the state audit in a parliamentary democracy]

    Författare :Shirin Ahlbäck; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Political science; Audit; accountability; responsibility; Parliamentary Auditors; National Audit Office; democratic theory; performance audit; public administration; Statsvetenskap; Political science; Statsvetenskap; Statskunskap; Political Science;

    Sammanfattning : The theoretical point of departure in this dissertation is that even though a main thread in classical and modem democratic theory deals with the idea of accountable government, this discussion suffers from two inadequacies. Firstly, in addition to the requisites of accessible knowledge about who is responsible, and the presence of institutional mechanisms for holding someone accountable (e. LÄS MER

  3. 3. Determinants of audit fees and the management of corporate disclosures

    Författare :Linus Axén; Torbjörn Tagesson; Pernilla Broberg; Stefan Sundgren; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit fees; Audit fee pressure; Annual report; Business risk; Disclosures; Hybrid organizations; Internal auditing; Project manager; Revisionskostnader; Press av revisionskostnader; Årsredovisning; Affärsrisk; Upplysningar; Hybrida organisationer; Internrevision; Projektledare;

    Sammanfattning : Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. LÄS MER

  4. 4. Corporate Disclosures Regulations : Social Solution or a Problem?

    Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

    Sammanfattning : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). LÄS MER

  5. 5. Caring, Sharing, and Childbearing : Essays on Labor Supply, Infant Health, and Family Policies

    Författare :Anna Norén; Erik Grönqvist; Matz Dahlberg; Katarina Steen Carlsson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Informal care; Elderly; Labor supply; Alcohol prevention; Brief intervention; AUDIT; Antenatal care; Child health; Childcare; Parental leave; Gender equality; Economics; Nationalekonomi;

    Sammanfattning : Essay I: I study the consequences on labor market outcomes and sick leave of having an elderly parent in need of care. Caring for an elderly parent may be associated with opportunity costs such as productivity loss on the labor market if informal caregivers are of working age. LÄS MER