Search for dissertations about: "Torbjörn Tagesson"

Showing result 1 - 5 of 7 swedish dissertations containing the words Torbjörn Tagesson.

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

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

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

    Author : Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Högskolan Kristianstad; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4;

    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

  3. 3. The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces

    Author : Nellie Gertsson; Pernilla Broberg; Sven-Olof Collin; Torbjörn Tagesson; Marita Blomkvist; Gustav Johed; Linköpings universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditor; Boundary-setting forces; Professional versus business; Clients; Added value; Revisor; Gränssättande krafter; Professionell kontra affärer; Klienter; Mervärde;

    Abstract : The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. READ MORE

  4. 4. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice

    Author : Fredrik Hartwig; Bino Catasus; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet Företagsekonomiska institutionen; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance;

    Abstract : .... READ MORE

  5. 5. Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice

    Author : Fredrik Hartwig; Bino Catasús; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet; []
    Keywords : Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance; Business Studies; Företagsekonomi;

    Abstract : This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. READ MORE