Search for dissertations about: "audit"

Showing result 6 - 10 of 144 swedish dissertations containing the word audit.

2. 6. An audit is an audit

   Author : Elina Malmström; Gunilla Eklöv Alander; Mikael Holmgren Caicedo; Torbjörn Tagesson; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; ISA; IAASB; SASE; audit of less complex entities; institutional theory; institutional entrepreneurship; företagsekonomi; Business Administration;

   Abstract : Previous studies within auditing have indicated that actors located in the center of the organizational field are more likely to have the resources needed in order to instigate change. Although it is acknowledged that actors located in the periphery might have incentives to change the organizational field, they are often viewed as unlikely change agents, as they are presumed to lack enough leverage. READ MORE

4. 7. Audit of groin hernia repair

   Author : Anders Kald; Lloyd M. Nyhus; Linköpings universitet; []
   Keywords : Groin hernia; inguinal hernia; complications; re-operation; recurrence; audit; cost-effectiveness; mesh; laparoscopy; MEDICINE; MEDICIN;

   Abstract : Inguinal hernia repair is the most frequent procedure in general surgery. In the USA approximately 700,000 groin hernioplasties are carried out annually and accounts for almost US$ 3 billion in annual health care revenue. In Sweden approximately 20,000 hernia operations are performed annually and more than 3,000 of them are recurrent hernias. READ MORE

5. 8. 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

6. 9. The augmented audit service: Supporting value creation beyond assuring compliance

   Author : Jan Lenning; Chalmers tekniska högskola; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; audit; service quality; value creation; management system; ISO 9001; quality management;

   Abstract : For most organisations, being competitive, performing with good quality, improving customer satisfaction and increasing operational are central. Concepts such as Total Quality Management, Six Sigma and Lean have been implemented to meet these requirements. READ MORE

7. 10. How does accounting and auditing regulations affect firm growth and cost of capital?

   Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; New institutional economics; firm growth; small business economics; regulatory reform; audit reform; mandatory audit; audit complexity; SMEs; private limited firms; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

   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