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Finns det något samband?
… 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 …
Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag?
Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies? Subject: 4FE03E ? Master thesis Authors: Alexander Rosén & Martin Karlsson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Key words: Audit firm, audit firm …
Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly …
Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the …
En studie om svenska konkursdrabbade aktiebolag
… stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? …
The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies …
En studie av etiskt resonemang hos revisorer utifrån FARs yrkes-
… years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR …
Vilka faktorer beskriver valet?
This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our …
en studie om Going Concern-varningar och anmärkningar på finansiell stress
Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera …
Syfte: Syftet med denna studie är att förklara hur revisionsbyråers storlek påverkar kravprofiler vid rekrytering. Metod: För att få fram resultat för den empiriska analysen har ett positivistiskt synsätt, en deduktiv ansats och en kvantitativ metod använts. Teoretiskt …
