Search for dissertations about: "theory of Auditing"

Showing result 1 - 5 of 10 swedish dissertations containing the words theory of Auditing.

2. 1. Auditors’ Constitution of Performance : a study on the duality of performance in the auditing profession

   Author : Cristoffer Lokatt; Matti Skoog; Mikael Holmgren Caicedo; Crawford Spence; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; auditors; performance; performance management; control; structure; agency; institutional logics; profession; accountability; företagsekonomi; Business Administration;

   Abstract : For decades, the auditing profession has been under scrutiny, due in part to its close association with a business rationale. This has led to some to call for de-professionalization, where accountability, control, and commerce would threaten auditing’s autonomy. READ MORE

4. 2. The Prerequisites and Practices of Auditing Residential Care : On the Licensing and Inspection of Residential Homes for Children in Sweden

   Author : David Pålsson; Stefan Wiklund; Marie Sallnäs; Kerstin Svensson; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Child welfare; Out-of-home care; Residential care for children and adolescents; Audit; Licensing; Inspection; Quality Indicators; Social Work; socialt arbete;

   Abstract : The aim of this dissertation is to describe and analyse the prerequisites and practices of auditing Swedish residential care for children. Residential care is a complex intervention provided to children in vulnerable life situations. READ MORE

5. 3. 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

6. 4. 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

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