Search for dissertations about: "doctoral thesis in AUDIT"

Showing result 1 - 5 of 124 swedish dissertations containing the words doctoral thesis in AUDIT.

  2. 1. 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

  4. 2. Framing Audit Failure : Four studies on audit quality discomforts

    Author : Thomas Carrington; Bino Catasús; Keith Robson; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; audit failure; framing; disciplinary cases; comfort; discomforts; actor-network theory; audit quality; voice; Business studies; Företagsekonomi; Business Administration; företagsekonomi;

    Abstract : The aim of this thesis is to analyze the practice of auditing in terms of how relevant actors frame audit failure. This aim is explored in four different articles. The first article examines and develops the idea of auditing as a comfort-producing activity. READ MORE

  5. 3. Constituting performance : Case studies of performance auditing and performance reporting

    Author : Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; företagsekonomi; Business Administration;

    Abstract : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. READ MORE

  6. 4. 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

  7. 5. Before Audit : Essays on the necessity of imagination

    Author : Mohamed Mahieddine; Mikael Holmgren Caicedo; Gustav Johed; Henri Guénin; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Mimesis; Possibilities; The Audit Society; Imagination; Ontology; Verification; Business Administration; företagsekonomi;

    Abstract : The audit society idea has radically influenced our conception of auditing with its critique of the functionalist view that sees auditing as an objective verification of steady facts. The audit society thesis argues that auditing is a ‘technology of representation’ and auditors are involved in the construction of facts they are supposed to verify. READ MORE