Search for dissertations about: "audit firms"

Showing result 1 - 5 of 16 swedish dissertations containing the words audit firms.

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

    Author : Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; Big 4; audit firms;

    Abstract : 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. READ MORE

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

    Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
    Keywords : 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;

    Abstract : 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. READ MORE

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

    Author : Linus Axén; Torbjörn Tagesson; Pernilla Broberg; Stefan Sundgren; Linköpings universitet; []
    Keywords : 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;

    Abstract : 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. READ MORE

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

    Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
    Keywords : 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;

    Abstract : 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.). READ MORE

  7. 5. Internal corporate brand building : case studies of three Swedish service firms

    Author : Ted Karlsson; Luleå tekniska universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Industriell marknadsföring; Industrial Marketing;

    Abstract : The brand is often mentioned as the most valuable asset for a firm, and this is especially true for the brand that bears the company name, i.e., the corporate brand. READ MORE