This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

A common phenomena in descriptions of Western mission initiatives to the South is theoverrepresentation of depictions of the missionaries and underrepresentation of theindigenous people. It is fair to say that there is a need for new perspectives. This thesisinvestigates the agency of the indigenous people in the Scandinavian Pentecostal mission inTanganyika 1932-1945. It highlights roles and areas of their participation which seldomoccur in western mission biographies, but were tanganyikan people played a crucial part,such as evangelisation, church planting and the forming of contextualized theology. Thepentecostal theology and mission praxis contributed to a large degree to shape that agency..

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government?s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit?s formulation. It can also lead to that a consumer audit becomes reality. The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Verkliga värden uppges ofta vara relevanta i och med att de avspeglar aktuella händelser, men däremot ifrågasätts deras tillförlitlighet. Framförallt för sådana verkliga värden som kategoriseras inom nivå tre av den värderingshierarki som finns i redovisningsstandarden IFRS 13. Värdering av sådana tillgångar genomförs med avsaknad av marknadsdata från en aktiv marknad. Input till värderingsmodellerna är då ofta företagets egna antaganden och bedömningar av framtida händelser kopplat till tillgången där utfallet vid värderingstidpunkten i högsta grad är osäkert. Det uppkommer då en inneboende osäkerhet över utfallet av de antaganden och bedömningar som görs, en inneboende osäkerhet som även riskerar medföra vinklade värderingar från framställarna av de verkliga värdena.

The purpose of this paper is to make an analysis of the urban Roman water system. I have chosen to work with the system as a general field, not as a case study of a single town. In my opinion such a study would not give a proper and fair view of the subject. Therefore, this paper will discuss the different parts of the system, each one for itself and name examples wherever possible, to give a wide survey of the reality of the Roman water supply system. The aim is to give the reader a clear picture of different solutions used in the time of the early Roman Empire and a good understanding of the subject..

The purpose of this master?s thesis is to examine how femininity, Silikon, Vecko Revyn, and Darling. The study is made from a critical discourse analytical approach and text, pictures, and layout are all analysed. Some of the main characteristics of the material are the division in the categories"we"and"them", double messages, and personal address to the reader. Femininity is strongly associated with body, sexuality, beauty, and looks.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Syftet med vår uppsats är att ta reda på vad organisationen Rättvisemärkt vill kommunicera med sitt varumärke och hur en grupp mottagare uppfattar det. Genom att göra intervjuer med kommunikationsansvarige på Rättvisemärkt samt personer som via sina organisationer/företag medverkat i Rättvisemärkts kampanj ?Vi dricker Rättvisemärkt kaffe?, utreder vi våra frågeställningar för att kunna uppnå undersökningens syfte.Rättvisemärkt är ett varumärke eller snarare en produktmärkning, vilket innebär att endast produkter kan vara märkta, inte företag, platser eller annat. Det är ett mervärde åt företag eller produkter. Varumärket Rättvisemärkt påträffas på bland annat kaffe, kakao, apelsiner och textiler.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.