Browsing NHH Brage by Subject "accounting and auditing"
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The audit of Euronext Growth entities in Norway: Insight from Experienced Auditors : A qualitative study on auditing on Euronext Growth Oslo according to the Norwegian auditing law and (EU) no. 537/2014
(Master thesis, 2023)In 2022 the Norwegian Financial Supervisory Authority published a thematic report that looked at how the audit of companies on Euronext Growth takes place, and which regulatory requirements Oslo Stock Exchange has that ... -
Common Ownership and Tax Avoidance
(Master thesis, 2021)There have been significant priorities among tax practitioners and policymakers about corporate tax planning. There are many ways firms can avoid tax. However, we know very little about how firms learn about different ... -
Dividend Payouts and Government Support during Covid-19 : An empirical analysis of dividend payouts in Norway during Covid-19
(Master thesis, 2023)The purpose of this master thesis is to investigate whether receiving emergency state aid to mitigate the negative economic effects of the Covid-19 pandemic impacted the likelihood of dividends in 2020. Further, we attempt ... -
Exploring employee-related and human rights reporting in the year leading up to the Transparency Act : A content analysis of integrated and stand-alone reports from 2021 for a selection of firms on the OBX25.
(Master thesis, 2023)Increasing expectations from stakeholders as well as from legislators regarding companies’ responsibilities towards employees and human rights motivated us to study 14 Norwegian firms’ reporting on information connected ... -
Machine Learning for Predicting Voluntary Audits : How do loan and risk factors influence small private commercial U.S. banks’ decision to get no audit?
(Master thesis, 2022)Commercial banks and other financial institutions are essential to the modern economy, and government agencies and regulators strive to identify and counteract risks in banking institutions. With an emphasis on loan and ...