Browsing NHH Brage by Author "Mohrmann, Ulf"
Now showing items 1-5 of 5
-
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
Ludvigsen, Charlotte Hoff; Guddal, Johannes (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 ... -
European Sustainability Reporting Standards : En kvalitativ analyse av kommentarbrev publisert av selskaper i revisjonsbransjen mot ISAE 3000-rammeverket og EFRAGs utkast til standard for bærekraftsrapportering
Landro, Elisabeth; Aam, Elisabeth Roseth (Master thesis, 2023)Today, there is a great focus and many expectations on how sustainability reporting for the business sector in Europe will be and how it will be prepared. The background of the study is EFRAG’s launch of a public publication ... -
Machine Learning for Predicting Voluntary Audits : How do loan and risk factors influence small private commercial U.S. banks’ decision to get no audit?
Husby, Amalie; Solås, Liv-Kari Bakka (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 ... -
Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?
Lebert, Sebastian; Mohrmann, Ulf; Stefani, Ulrike (Peer reviewed; Journal article, 2020)We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings ... -
Tilbakebetaling av skattemessig innbetalt kapital : Revisors praksis og erfaringer
Sinitsa, Tatsiana; Orrestad, Thomas (Master thesis, 2023)Denne masteroppgaven omhandler revisorers forståelse og erfaring med anvendelsen av gjeldende regelverk knyttet til tilbakebetaling av skattemessig innbetalt kapital til personlige aksjonærer i norske ikke-børsnoterte ...