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Showing result 1 - 5 of 34 swedish dissertations matching the above criteria.

  2. 1. Auditors’ Constitution of Performance : a study on the duality of performance in the auditing profession

    Author : Cristoffer Lokatt; Matti Skoog; Mikael Holmgren Caicedo; Crawford Spence; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; auditors; performance; performance management; control; structure; agency; institutional logics; profession; accountability; företagsekonomi; Business Administration;

    Abstract : For decades, the auditing profession has been under scrutiny, due in part to its close association with a business rationale. This has led to some to call for de-professionalization, where accountability, control, and commerce would threaten auditing’s autonomy. READ MORE

  4. 2. 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

  5. 3. The evolution of the Swedish auditor's report

    Author : Katharina Rahnert; Sven Siverbo; Peter Öhman; Bino Catasús; Karlstads universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; audit reporting; auditing history; auditing profession; audit expectation gap; Business Administration; Företagsekonomi;

    Abstract : The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. READ MORE

  6. 4. Lead auditors, their client portfolios and performances

    Author : Amin Salimi Sofla; Stefan Sundgren; Tobias Svanström; Lasse Niemi; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit Quality; Client Portfolio; Lead Auditor;

    Abstract : This thesis focuses on lead auditors' differences in terms of client portfolios and performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. READ MORE

  7. 5. Occupational Fraud : Auditors’ Perceptions of Red Flags and Internal Control

    Author : Jesper Fagerberg; Fredrik Nilsson; Leif Appelgren; Nils-Göran Olve; Sven-Erik Johansson; Linköpings universitet; []
    Keywords : TECHNOLOGY; TEKNIKVETENSKAP; Economic Information Systems; Ekonomiska informationssystem;

    Abstract : The overall purpose of this thesis is to increase the understanding of auditors’perceptions of occupational fraud. The focus is limited to red flags andinternal control, i.e. to the indications or symptoms of occupational fraud andthe internal control systems which are implemented in order to detect andprevent such actions from being carried out. READ MORE