Browsing Student papers by Subject "accounting business control"
Now showing items 1-13 of 13
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Accounting Conservatism: An empirical study on financial reporting and stock returns in Norwegian listed firms
(Master thesis, 2022)This thesis studies conditional and unconditional accounting conservatism in Norwegian listed firms. We address two hypotheses; 1) a positive coefficient on change in cash investments captures conditional accounting ... -
Auditors’ ability to assist Norwegian organizations in detecting and reducing cost originated from fraud
(Master thesis, 2022)Fraud has become an increasing problem in the last 15 years. Some consequences that can arise from fraud are loss of annual revenue, damage to an organization's reputation, reduction of funds available for public goods and ... -
CEO Dismissals - A Financial Analysis
(Master thesis, 2022)This thesis investigates the relationship between financial reporting data and the board’s decision to dismiss a CEO. The analysis was performed on a sample of 30 CEO dismissals from S&P 1500 companies in the year of ... -
Compliance with the Anti-Money Laundering Act in the auditing and accounting industry
(Master thesis, 2022)Economic crime is a widespread societal concern threatening the integrity of financial systems and the rule of law. Following the increased recognition of combating money laundering and terrorist financing, we intend to ... -
Do CEO dismissal improve financial performance?: An empirical study of companies in the S&P 1500 Index
(Master thesis, 2022)There has been a drastic increase in CEO dismissals in recent years. This paper studies the effects a CEO dismissal has on financial performance in light of a company’s corporate governance to see if the increase in ... -
The Effect of Management Control Systems on Acquisition Outcomes: An Empirical Study of Scandinavian Companies
(Master thesis, 2022)With our master thesis, we wanted to examine what effect formal management control systems have on acquisition outcomes. To generalise these systems, we used ISO 9001 certification as a proxy, which allowed us to quantify ... -
Enterprise Risk Management and the effect on Audit Fees
(Master thesis, 2022)Enterprise Risk Management (ERM) has introduced a paradigm shift in the way companies manage risk. Academics and practitioners alike are becoming increasingly interested in ERM, yet the impact of ERM system quality ... -
Ex-post research on transitional effects of IFRS 16
(Master thesis, 2022)The objective of this master thesis is to determine the transition effects of implementing IFRS 16 on financial statement figures and corresponding financial ratios across six industries. The analysis is conducted using ... -
How can an Auditor Prevent and Detect White-Collar Crime? A Convenience Theory Approach
(Master thesis, 2022)White-collar crime has risen dramatically over the last decades and is only expected to become more frequent. Not until recently has white-collar crime become a recognized and widely discussed problem. With the emergence ... -
How do enterprises in the production sector use the Net Present Value method when conducting project appraisal?
(Master thesis, 2022)For the purpose of gaining an overview of the investment analysis performed in the production sector, we conducted a mixed-methods study in which we analyzed the present value analyses of relevant companies and collected ... -
Social Capital Effect on Private SMEs Tax Avoidance
(Master thesis, 2020)This paper presents the first study of the social capital effect on Norwegian private SMEs' tax avoidance behavior and finds that social capital has an impact. Trust is the social capital with the most impact. To identify ... -
The value relevance of the environmental impact of firms: Evidence on data provided by the impact-weighted accounts initiative
(Master thesis, 2022)In the absence of sophisticated and clearly defined ESG metrics, companies’ positive and negative impacts on the planet are likely to be absent from decisionmaking. To provide accurate signals for business leaders and ... -
What are the key determinants of adopting IFRS or simplified IFRS for private Norwegian firms?
(Master thesis, 2023)This master thesis researches the determinants of voluntary adoption of International Financial Reporting Standards (IFRS) or simplified IFRS by private Norwegian firms. We hypothesize that Ownership structure, Choice of ...