58 uppsatser · sida 3 av 4
… regarding company’s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for …
En empirisk studie om varför företag inte väljer att tillämpa BFNAR 2008:1.
… know it existed. The two contacted companies that already applied K2 had an accounting consultant who chose it. Thus, the companies did not make an active choice to apply K2.
… The findings not only support explanations from agency theory and positive accounting theory (ownership structure, leverage and size) but also explanations that can be derived from institutional theory and ”international capital market pressures” (international listing, industry …
En jämförande studie om regelverket för revisorns oberoende
… about audit independence. In Sweden, this has meant the creations of the new accounting law, Revisorslagen (RevL). The law however, is very narrow designed and the practical implementation of the regulations regarding audit independence has instead been provided in the hands of …
Förklaras det mer än vad det följs?
… 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 …
kostnad & nytta
… 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 …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
… out primarily to be language and communication differences, differences in accounting standards and determination of the materiality level. The risks are considered minimized through documentation reviews and both internal- and external quality controls. An understanding of …
Ett tillförlitlighetsperspektiv
… regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder’s point of view, for example, to be able to make the best decisions the accounting information should be proper. The general …
vilka faktorer påverkar valet av placering?
… for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used. Empirical foundation:The sample consists of 249 companies. The empirical data consists of the …
Nytt explicit krav från och med år 2014
Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component …
… Banverket and Luftfartsverket have been studied. Theoretical perspectives: The regulations that rule the authorities are a base for the study. Earlier researches done within the subject are presented in this section. Empirical foundation: The empirical foundation of this study …
tala är silver, tiga är guld?
… by deciding upon which interpretation of the law is the right one. Swedish accounting organizations need to take this case more seriously than they have so far. Or could it be that they simply don’t want to?
Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet
… definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject. Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in …
… All auditors was authorized auditor, but with different experience and from accounting firms of different sizes. Results: The study shows that the auditor is crucial through its recommendations to small businesses in the choice between K2 and K3. The basis of the recommendation …
Fallet Linköpings Stadshus
… municipal group companies and also evaluate if they are consistent with the accounting regulation in the domain. Delimitation: The case study will have a geographical delimitation by only including the group of Linköpings Stadshus. The study will only include the years during …
