By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. In doing this, the following research question is addressed: What does the auditor do? The dissertation includes and discusses certain aspects of auditing. The aspects chosen provide certain opportunities and limitations and are as follows: the audit profession, audit quality, auditing standards, structure versus judgment, the production of comfort, expert systems and trust versus scepticism. The empirical materia...
This thesis cares about the front-line auditors who work day and night during an audit season in Chi...
This study examined the influence auditor professionalism to audit quality. Most of the companies no...
The current business environment is highly competitive, and some businesses may grow but with fraudu...
By combining different aspects of auditing and by focusing on the individual auditor and observing a...
For decades, the auditing profession has been under scrutiny, due in part to its close association w...
This dissertation consists of three essays that present new evidence on auditor competencies to deli...
According to some scholars auditors have divided duties (Jenkins and Lowe, 2011; Öhman, et al., 200...
During recent decades audits have taken on a more prominent role in governance, in Sweden and in the...
Background Trust is an important factor in many contexts, especially in inter firm relationships. He...
This study focuses on the function of external auditor also known as independent auditors' job, the ...
Auditors have an important role in corporate governance, but they are not part of a firm’s managemen...
Thesis (PhD (Accounting))--University of Pretoria, 2022.Audit quality is only achievable when audit ...
Incorrect ISSN on verso 97819098831116Various factors have changed the business environment in which...
Historically professional logic has shaped accountancy, increasingly it has been shaped also by comm...
In the behavioral economics literature it is demonstrated that people that base their decisions on a...
This thesis cares about the front-line auditors who work day and night during an audit season in Chi...
This study examined the influence auditor professionalism to audit quality. Most of the companies no...
The current business environment is highly competitive, and some businesses may grow but with fraudu...
By combining different aspects of auditing and by focusing on the individual auditor and observing a...
For decades, the auditing profession has been under scrutiny, due in part to its close association w...
This dissertation consists of three essays that present new evidence on auditor competencies to deli...
According to some scholars auditors have divided duties (Jenkins and Lowe, 2011; Öhman, et al., 200...
During recent decades audits have taken on a more prominent role in governance, in Sweden and in the...
Background Trust is an important factor in many contexts, especially in inter firm relationships. He...
This study focuses on the function of external auditor also known as independent auditors' job, the ...
Auditors have an important role in corporate governance, but they are not part of a firm’s managemen...
Thesis (PhD (Accounting))--University of Pretoria, 2022.Audit quality is only achievable when audit ...
Incorrect ISSN on verso 97819098831116Various factors have changed the business environment in which...
Historically professional logic has shaped accountancy, increasingly it has been shaped also by comm...
In the behavioral economics literature it is demonstrated that people that base their decisions on a...
This thesis cares about the front-line auditors who work day and night during an audit season in Chi...
This study examined the influence auditor professionalism to audit quality. Most of the companies no...
The current business environment is highly competitive, and some businesses may grow but with fraudu...