32 uppsatser · sida 1 av 3
En kvalitativ studie om socialisering och identifiering inom en revisionsbyrå i Örebro
… describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the …
En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation
Auditing 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 …
små och medelstora revisions- och redovisningsbyråers syn
… the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements …
spelar det egentligen någon roll?
… society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to …
innan och efter avskaffandet av revisionsplikten
… The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new …
… paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings …
… societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government …
En studie av etiskt resonemang hos revisorer utifrån FARs yrkes-
… and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ”god revisorssed”. This is specified through FAR’s nine professional …
en studie om revisorernas relationsmarknadsföring
… teorier upp som hänger ihop med revision. Bland annat talas det om tankesättet profession-independence; uppfattningen om revisorers förmåga att arbeta oberoende. Metoden som användes var kvalitativ. Totalt sex professionella kreditgivare intervjuades, i sex separata intervjuer …
En kvalitativ studie av möjliga konkurrensstrategier och hur kommande förändringar påverkar konkurrensen på revisionsmarknaden
… the upcoming changes will influence competition on the audit market Subject: Auditing Tutor: Margareta Paulsson Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and …
Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be …
In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor’s profession and contributed …
före och efter revisionspliktens avskaffande
… teori och vetenskapliga studier. Teorier som har använts är agentteorin, professionsteorin, komfortteorin, legitimitetsteorin och den institutionella teorin samt förväntningsgapet. Det empiriska materialet grundar sig på åtta intervjuer med revisorer från olika revisionsbyråer i …
En studie ur revisorns perspektiv
… concerning audit services to customers who are not subject to mandatory auditing. Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to …
Multiple Faces of Family Discourse in a Big Four Auditing Firm
… purpose of this thesis is to study the adaptation of recently recruited young professionals to a top consulting firm through their identity construction efforts. We analyze the influence of a major organization-related discourse on young professionals in order to account for the …
