4 uppsatser
Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott
… report are perceived from auditors and further investigate how the potential conflicts based on independence and ”can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms. The interviews were conducted …
En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen
… is that the Swedish auditors have a relatively high ability to manage conflicts of interest and make ethical decisions, but to provide independent audit the au-ditors need to be on the highest level in Kohlberg moral development theory. The accounting firms should offer ethics …
<em></em> <em>Tillämpning av Defining Issues Test </em>
… is that the Swedish auditors have a relatively high ability to manage conflicts of interest and make ethical decisions, but to provide independent audit the au-ditors need to be on the highest level in Kohlberg moral development theory. The accounting firms should offer ethics …
… a higher audit fee than comparable companies. One explanation for this is that conflicts may arise in heterogenous boards, leading to that the auditor must increase his level of supervision. The increased supervision in turn leads to higher audit fee. The study also showed that …
