Search for dissertations about: "audit expectation"

Found 3 swedish dissertations containing the words audit expectation.

  2. 1. 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

  4. 2. The influence of clients on the social identities within the audit profession

    Author : Johanna Sylvander; Torbjörn Tagesson; Pernilla Broberg; Bino Catasus; Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; revisionsprofessionen; revisionsbyråer; revisorer; professionalism; oberoende; social identitet; klienter; revisionsprofessionen; revisionsbyråer; revisorer; professionalism; oberoende; social identitet; klienter;

    Abstract : The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. READ MORE

  5. 3. Cooperation and paradoxes in climate economics

    Author : Xiao-Bing Zhang; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; carbon taxation; innovation; uncertainty; dynamic game; imperfect compliance; state-dependent targeted enforcement; technology adoption; emission standards; climate change; cooperation;

    Abstract : Paper I: Strategic Carbon Taxation and Energy Pricing: The Role of Innovation. This paper uses a dynamic game to investigate the strategic interactions between carbon taxation by a coalition of resource consumers and (wellhead) energy pricing by a producers’ cartel under the possibility of innovation in a cheap carbon-free technology. READ MORE