Search for dissertations about: "audit reports"

Showing result 1 - 5 of 10 swedish dissertations containing the words audit reports.

2. 1. 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

4. 2. 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

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. Measuring harm from drinking in Sweden : Self-reports from drinkers in the general population

   Author : Klara Hradilova Selin; Robin Room; Lorraine Midanik; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Key words: AUDIT measure; validity; reliability; harm from drinking; social problems; summary measures; predictors of alcohol-related harm; general population surveys.; Sociology; Sociologi;

   Abstract : There are several traditions of conceptualizing and measuring harm from drinking. Two main approaches are considered in the introduction – the psychiatric epidemiology and the social survey research traditions. READ MORE

7. 5. Improving the quality of caesarean section in a low-resource setting : An intervention by criteria-based audit at a tertiary hospital, Dar es Salaam, Tanzania

   Author : Andrew Hans Mgaya; Birgitta Essén; Hussein Kidanto; Lennarth Nyström; Jeroen van Dillen; Uppsala universitet; []
   Keywords : Caesarean section; Criteria-based audit; Fetal distress; Obstructed labour; Low resource setting; Robson classification; Obstetrik och gynekologi; Obstetrics and Gynaecology;

   Abstract : A sharp increase in caesarean section (CS) rates at the Muhimbili National Referral Hospital (MNH) – a tertiary referral hospital in Tanzania – by 50% in 2000–2011, was associated with concomitant increase in maternal complications and deaths and inconsistent improvement in newborn outcomes. The aims of this thesis were to explore care providers’ in-depth perspective of the reasons for these high rates of CS, and to evaluate and improve standards of care for the most common indica-tions of CS, obstructed labour and fetal distress, which are also major causes of adverse maternal and neonatal outcomes. READ MORE