Search for dissertations about: "auditing"

Showing result 16 - 20 of 36 swedish dissertations containing the word auditing.

  2. 16. Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs

    Author : Mattias Haraldsson; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting Transparency Accountability Compliance Auditing Public Sector;

    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

  4. 17. Characteristics of Internal Control Amelioration

    Author : Peter Franck; Stefan Sundgren; Henrik Nilsson; Claus Holm; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Internal control; corporate governance codes; COSO; internal auditing; perceived benefits; agency theory; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Abstract : .... READ MORE

  5. 18. 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

  6. 19. Revision och lagreglering : ett historiskt perspektiv

    Author : Camilla Sjöström; Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : Laws change due to changes in society’s norms. New laws in turn alter conditions for business and society. Auditing is one of the few professions in Sweden which is governed by comprehensive legislation. Changes in the rules for auditing therefore mean changes in the conditions of an auditor’s daily work. READ MORE

  7. 20. In pursuit of the common thread : Nursing content in patient records with special reference to nursing home care

    Author : Anna Ehrenberg; Uppsala universitet; []
    Keywords : Medical sciences; nursing records; nursing process; nursing homes; nursing audit; intervention study; MEDICIN OCH VÅRD; MEDICINE; MEDICIN; Medicine; medicin;

    Abstract : The purpose of this thesis was to study different aspects of nursing content in patient records with special reference to nursing home care. The thesis focused on the content, comprehensiveness, accuracy and auditing of records, as well as the practice and perceptions of nurses in relation to recording. READ MORE