Search for dissertations about: "it audit"

Showing result 1 - 5 of 83 swedish dissertations containing the words it audit.

  2. 1. Framing Audit Failure : Four studies on audit quality discomforts

    Author : Thomas Carrington; Bino Catasús; Keith Robson; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; audit failure; framing; disciplinary cases; comfort; discomforts; actor-network theory; audit quality; voice; Business studies; Företagsekonomi; Business Administration; företagsekonomi;

    Abstract : The aim of this thesis is to analyze the practice of auditing in terms of how relevant actors frame audit failure. This aim is explored in four different articles. The first article examines and develops the idea of auditing as a comfort-producing activity. READ MORE

  4. 2. Before Audit : Essays on the necessity of imagination

    Author : Mohamed Mahieddine; Mikael Holmgren Caicedo; Gustav Johed; Henri Guénin; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Mimesis; Possibilities; The Audit Society; Imagination; Ontology; Verification; Business Administration; företagsekonomi;

    Abstract : The audit society idea has radically influenced our conception of auditing with its critique of the functionalist view that sees auditing as an objective verification of steady facts. The audit society thesis argues that auditing is a ‘technology of representation’ and auditors are involved in the construction of facts they are supposed to verify. READ MORE

  5. 3. 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

  6. 4. The Auditor at Work : A study of auditor practice in Big 4 audit firms

    Author : Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; Big 4; audit firms;

    Abstract : By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. READ MORE

  7. 5. 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