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 since the normative pressure could be expected to be severe. But we found that among other things people’s qualifications, personalities and audit firm’s size and age influence the way auditors try their independence. The data we collected came from nine different audit firms, where we also made observations from documentations of the analysis-model. When we analyzed this data we used Mann-Whitneys test and regression analysis, and found a significant connection to a...
Sammanfattning Magisteruppsats, Civilekonomprogrammet Ekonomihögskolan vid Linnéuniversitetet, VT 20...
Auditing is an important activity in today’s society and is characterised by several dilemmas. The a...
Titel: Auditors in small vs. large auditing firms: A study on the influence of the au- diting firm's...
The purpose of our essay is to examine if variation exists in the way that auditors try their indepe...
An auditor is hired by a company with the commission to assure the audit quality of the financial re...
Aim: The analysis model was introduced after several audit-scandals in order to enhance the confiden...
It is important for an auditor to be independent both in mind and in appearance. The independence of...
The purpose of this paper has been to examine the question whether accountants differ in their audit...
Law and regulations regulate the auditors’ independence. An auditor should not only be independent i...
Bakgrund och problemdiskussion: Flertalet internationella och nationella kriser har skakat om revisi...
ABSTRACT The auditor independence is constantly being questioned while discussing whether the audito...
Nyckelord: Revision, revisorers oberoende, fortsatt drift, Big 4, konsulttjänster och klientstorlek....
Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS...
Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolag...
To complete work in a satisfactory manner, the auditor needs to maintain his or her qualifying role;...
Sammanfattning Magisteruppsats, Civilekonomprogrammet Ekonomihögskolan vid Linnéuniversitetet, VT 20...
Auditing is an important activity in today’s society and is characterised by several dilemmas. The a...
Titel: Auditors in small vs. large auditing firms: A study on the influence of the au- diting firm's...
The purpose of our essay is to examine if variation exists in the way that auditors try their indepe...
An auditor is hired by a company with the commission to assure the audit quality of the financial re...
Aim: The analysis model was introduced after several audit-scandals in order to enhance the confiden...
It is important for an auditor to be independent both in mind and in appearance. The independence of...
The purpose of this paper has been to examine the question whether accountants differ in their audit...
Law and regulations regulate the auditors’ independence. An auditor should not only be independent i...
Bakgrund och problemdiskussion: Flertalet internationella och nationella kriser har skakat om revisi...
ABSTRACT The auditor independence is constantly being questioned while discussing whether the audito...
Nyckelord: Revision, revisorers oberoende, fortsatt drift, Big 4, konsulttjänster och klientstorlek....
Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS...
Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolag...
To complete work in a satisfactory manner, the auditor needs to maintain his or her qualifying role;...
Sammanfattning Magisteruppsats, Civilekonomprogrammet Ekonomihögskolan vid Linnéuniversitetet, VT 20...
Auditing is an important activity in today’s society and is characterised by several dilemmas. The a...
Titel: Auditors in small vs. large auditing firms: A study on the influence of the au- diting firm's...