Search for dissertations about: "new audit"
Showing result 1 - 5 of
41 swedish dissertations containing the words new 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
-
-
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
-
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
-
Author : Marcus Lauri; Chris Hudson; Linda Berg; Diana Mulinari; Umeå universitet; []
Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Welfare; Welfare state; neoliberalism; neoliberal; neo-liberal; neo-liberalism; new public management; NPM; new managerialism; managerialism; public management reform; social work; social services; profession; professional; EBP; evidence-based practice; evidence; knowledge production; paperwork; administration; performance; audit; discipline; sovereign power; self-governing; power; power knowledge; motivational interviewing; MI; individualism; individual responsibility; political; the political; de-politicized; de-politicization; governing; governmentality; governance; gender; feminism; feminist theory; Foucault; Marx; capitalism; standardization; flexibility; budget governing; care; care-work; ethos of care; solidarity; empathy; loyalty; division of labor; proceduralization; instrumentalization; mechanization; manual based; digital; template; templates; de-professionalization; proletarization; proletarianization; Taylorization; transition; transformation; rationalization; rationality; rational; emotions; emotional; affect; alienation; detachment; distance; resistance; counter conduct; Sweden; Swedish model; rhizome; rhizomatic; nomadic; narrative; narratives; discourse; critique; interviews; Välfärd; välfärdsstat; välfärfärdsstaten; nyliberal; nyliberalism; new public management; socialt arbete; socialtjänsten; socialarbetare; svenska modellen; styrning; styrningsmentalitet; kön; genus; EBP; evidensbaserad praktik; evidens; kunskapsproduktion; makt kunskap; administration; pappersarbete; granskning; kontroll; disciplin; självstyrning; motiverande samtal; individualism; individualisering; ansvar; individuellt ansvar; flexibilitet; politik; det politiska; avpolitisering; avprofessionalisering; profession; professioner; professionell; förfrämligande; Sverige; Foucault; Marx; feminism; feministisk teori; kapitalism proletarisering; taylorisering; standardisering; manualbaserad; rationalisering; rationell; emotioner; känslor; avstånd; likgiltighet; narrativ; diskurs; kritik; intervju; intervjuer; kapitalism; den svenska modellen; förändring; transformering; motstånd; mot-makt;
Abstract :
For many years, Sweden has had a reputation for having a comprehensive and women friendly welfare state. However, as in many other European countries during the past few decades, the organization and governing of welfare has undergone profound changes. READ MORE
-
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
-
