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… itself, but about distinguishing the firm in relation to other firms of accountants. This study’s purpose has been to explain what dominates the choice of accounting firm. Our study was based on a questionnaire survey with an experimental element. The theory that our study was …
Fungerar lagen i praktiken?
Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott. Syftet med denna …
En fallstudie av tre koncerner
… presented as a foundation of this study. Through interviews with three head accountants at three different companies, important information has been gathered and analysed in the light of theory. The conclusion of our study is that in order to make reliable assumptions concerning …
En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation
… has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their …
… asymmetri in the credit assessment. Crucial to the importance of an authorized accountant and bokslutsrapporten in the credit assessment will be about confidence and credibility and how it will affect the information asymmetri in relation to an auditor and the audit report. It …
Hur används personalekonomiska kalkyler som beslutsunderlag?
… been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result …
… tend to focus on the abolishment of the mandatory audits seen from the accountant’s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new …
Felhantering i revision: En undersökning av ett tänkbart samband mellan etiskt ledarskap och felhanteringsklimat.
… errors in an efficient and proper manner. This means that it is important for accountants to work towards high quality of work, reduce and manage errors that may occur in their daily work. Therefore, auditors must know how to handle errors in order to improve efficiency, which …
In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced …
En studie på den svenska marknaden
… Som teoretisk utgångspunkt användes ett ramverk kring management accountants (MAs), då en jämförelse av akademisk forskning av MAs och praktisk forskning av CFOn, indikerar stora likheter mellan dessa roller. Studien genomfördes i form av en kvalitativ studie av fem CFOs för …
En kvalitativ studie kring controller-yrket utifrån förväntningar
Bakgrund: Teknologins utveckling samt den ökade globaliseringen har gjort dagens controller till ett komplext yrke som berör många aspekter. Vi vill behandla ämnet utifrån personer som ska anställa en controller eftersom de är involverade i controller-rollen. Vi undrar hur dessa …
Fungerar lagen i praktiken?
Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.Syftet med denna …
Under de senaste ?ren har digitaliseringen framfart f?r?ndrat hur m?nniskor lever och arbetar, vilket har lett till stora f?r?ndringar inom m?nga yrken ?ver v?rlden. Redovisningsyrket, som traditionellt innefattar rutinm?ssiga uppgifter som bland annat bokf?ring, registrering …
The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no …
… runned by the local government can be observed by the elected representative accountant. The aim of the study is to see how the following variable affect the dimension of the budget appointed for revision. We have used Institutional theory, theory that contains the role-play …
