Search for dissertations about: "audit regulations"
Showing result 1 - 5 of 7 swedish dissertations containing the words audit regulations.
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1. Corporate Disclosures Regulations : Social Solution or a Problem?
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
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2. How does accounting and auditing regulations affect firm growth and cost of capital?
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
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3. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701
Abstract : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. READ MORE
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4. Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs
Abstract : This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. READ MORE
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5. The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces
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