Differences in auditing standards ‐ A study about auditing standards in China, Kosovo and Sweden
(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)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1620564
- author
- Wilander, Johan ; Jashanica, Arta and Lin, Yina
- supervisor
- organization
- year
- 2010
- 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}},
language = {{swe}},
note = {{Student Paper}},
title = {{Differences in auditing standards ‐ A study about auditing standards in China, Kosovo and Sweden}},
year = {{2010}},
}