Search for dissertations about: "audit related"

Showing result 1 - 5 of 51 swedish dissertations containing the words audit related.

  1. 1. Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services

    Author : Irina Alexeyeva; Stefan Sundgren; Tobias Svanström; Alain Schatt; Umeå universitet; []
    Keywords : audit fees; non-audit fees; crisis; fair value measurement; banking industry; engagement partner; industry expertise; public company expertise; tenure; gender; non-audit services; knowledge spillover; audit efficiency;

    Abstract : This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing.The first essay focuses on environmental factors. READ MORE

  2. 2. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

    Author : Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

    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

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

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

  4. 4. Pain rehabilitation in Sweden : a quality registry study

    Author : Vanja Nyberg; Mehmed Novo; Jan Ekholm; Umeå universitet; []
    Keywords : chronic pain; pain-related disability; pain rehabilitation; registry study; sick leave benefits; audit;

    Abstract : Background: Chronic pain, defined as non-malignant pain emanating from the musculoskeletal system, may limit everyday activities, social functioning and the quality of social and working life for individuals, creating disability as well as incurring high economic and public costs for society. Controlled studies show that cognitive-behavioural interdisciplinary rehabilitation has a positive effect on functioning in patients who have been disabled by chronic non-malignant pain conditions. READ MORE

  5. 5. Improving quality of perinatal care through clinical audit : a study from a tertiary hospital in Dar es Salaam, Tanzania

    Author : Hussein L Kidanto; Lennarth Nyström; Gunilla Lindmark; Siriel Massawe; Geir Jacobsen; Umeå universitet; []
    Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Perinatal mortality; perinatal audit; avoidable factors; anaemia in pregnancy; eclampsia; Epidemiology; Epidemiologi; epidemiologi; Epidemiology;

    Abstract : Perinatal audit has been tested and proved an important tool for reduction of perinatal mortality and assessment of quality of perinatal care. At Muhimbili National Hospital (MNH), a tertiary hospital in Dar es salaam, Tanzania we performed a retrospective cross-sectional study using data from an obstetrics database to classify all perinatal deaths during 1999-2003. READ MORE