Högskolan i Skövde

his.sePublications
Change search
Refine search result
1 - 1 of 1
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • apa-cv
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Duker, John
    et al.
    University of Skövde, School of Technology and Society.
    Söderberg, Jonas
    University of Skövde, School of Technology and Society.
    Revisorns oberoende: - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité.2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: As a result of a changed society where non-audit services have been increasingly in demand which has raised new problems. The European Commission presented a revised set of audit rules to address these alleged problems. The proposal suggests that auditor independence and audit quality is threatened by these subsidiary services. Purpose: The aim of this study is to create an understanding of how the non-audit services impact the auditor independence and audit quality. The second purpose is to increase awareness of the new legislative proposals and their consequences. Method: Based on an inductive research approach, we have through a qualitative design conducted the study. Primary data were collected through interviews and open questionnaires which then were compared with previous research and recognized literature. Results and conclusion: The conclusion of the study shows that non-audit services do not have any significant impact on auditor’s independence and audit quality, either positive or negative. The study finds that the auditor's integrity and self-interest is too strong so that independence is not threatened due to non-audit services even if the results to some extent indicate of problems to express objection towards a colleague’s work. The study finds that the EU Commission's proposal to be a bit redundant in its present form. The proposal is to strengthen the independence and audit quality but the study concludes that the benefits will not exceed the cost.

    Download full text (pdf)
    fulltext
1 - 1 of 1
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • apa-cv
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf