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Differences in auditing standards ‐ A study about auditing standards in China, Kosovo and Sweden

Wilander, Johan; Jashanica, Arta and Lin, Yina (2010)
Department of Business Administration
Abstract
Purpose: The purpose of this study is to do a comparison of the perception of auditing standards by auditors from different countries. Methodology: This study is based on quantitative analysis by a
questionnaire sent to auditors in China, Kosovo and Sweden. A sample of 55 respondents with 25 auditors from China, 16 auditors from Kosovo and 14 auditors from Sweden was collected in order to analyze our empirical study. Theoretical perspectives: Hofstede’s cultural theory and the theory of profession are the theories that will be used throughout the study and will be our foundation when making the hypotheses. Empirical foundation: Regression analysis, Kruskal-Wallis test and descriptive information are being used to test our hypotheses and... (More)
Purpose: The purpose of this study is to do a comparison of the perception of auditing standards by auditors from different countries. Methodology: This study is based on quantitative analysis by a
questionnaire sent to auditors in China, Kosovo and Sweden. A sample of 55 respondents with 25 auditors from China, 16 auditors from Kosovo and 14 auditors from Sweden was collected in order to analyze our empirical study. Theoretical perspectives: Hofstede’s cultural theory and the theory of profession are the theories that will be used throughout the study and will be our foundation when making the hypotheses. Empirical foundation: Regression analysis, Kruskal-Wallis test and descriptive information are being used to test our hypotheses and to examine the differences of the perception of auditing standards. Conclusions: The results showed that the uncertainty avoidance plays a crucial role in auditors’ preference of standardization towards their performance in audit practices. Moreover, differences between countries do not influence auditors according to the theory of profession. (Less)
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author
Wilander, Johan; Jashanica, Arta and Lin, Yina
supervisor
organization
year
type
M2 - Bachelor Degree
subject
keywords
Harmonization, ISAs, Auditing Standards, Audit, Culture, Management of enterprises, Företagsledning, management
language
Swedish
id
1620564
date added to LUP
2010-06-04 00:00:00
date last changed
2014-09-10 12:14:38
@misc{1620564,
  abstract     = {Purpose: The purpose of this study is to do a comparison of the perception of auditing standards by auditors from different countries. Methodology: This study is based on quantitative analysis by a
questionnaire sent to auditors in China, Kosovo and Sweden. A sample of 55 respondents with 25 auditors from China, 16 auditors from Kosovo and 14 auditors from Sweden was collected in order to analyze our empirical study. Theoretical perspectives: Hofstede’s cultural theory and the theory of profession are the theories that will be used throughout the study and will be our foundation when making the hypotheses. Empirical foundation: Regression analysis, Kruskal-Wallis test and descriptive information are being used to test our hypotheses and to examine the differences of the perception of auditing standards. Conclusions: The results showed that the uncertainty avoidance plays a crucial role in auditors’ preference of standardization towards their performance in audit practices. Moreover, differences between countries do not influence auditors according to the theory of profession.},
  author       = {Wilander, Johan and Jashanica, Arta and Lin, Yina},
  keyword      = {Harmonization,ISAs,Auditing Standards,Audit,Culture,Management of enterprises,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Differences in auditing standards ‐ A study about auditing standards in China, Kosovo and Sweden},
  year         = {2010},
}