skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
All items
Books
Articles
Images
Audio Visual
Maps
Graduate theses
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
This feature requires javascript
Norske ikke-profesjonelle investorers oppfatninger og forventninger til revisor, deres oppfatninger og bruk av revisjonsberetningen ved investeringsbeslutninger, samt oppfatninger knyttet til den nye revisjonsberetningen og KAM
info:eu-repo/semantics/openAccess
Digital Resources/Online E-Resources
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
Norske ikke-profesjonelle investorers oppfatninger og forventninger til revisor, deres oppfatninger og bruk av revisjonsberetningen ved investeringsbeslutninger, samt oppfatninger knyttet til den nye revisjonsberetningen og KAM
Author:
Larsen, Michael
Subjects:
accountancy
;
regnskap
;
revisjon
Description:
The audit profession and the audit report have, as a result of several large accounting scandals and the financial crisis of 2007-2008, been subject to large amounts of criticism and the value of auditing has been questioned by, among others, investors. The theme of this master thesis is Norwegian non-professional investors’ perceptions and expectations for the auditor and the audit, as well as their perceptions and use of the audit report in investment decisions. Since the audit report recently has undergone significant changes, the current thesis has also attempted to measure Norwegian non-professional investors’ perceptions of these changes. There has been no research in this field in Norway before, as I am aware of. To answer the research questions, a quantitative web-based survey was conducted, as well as three subsequent qualitative semi-structured interviews to gain a deeper understanding of the results from the survey. The findings show that Norwegian non-professional investors expect absolute assurance from the auditor and the audit only to a small extent, with regard to the uncovering of material misstatements, i.e. error and fraud. This indicates that an expectation gap regarding the level of assurance provided by an audit is not widespread among this user group. The results also show that the majority of Norwegian non-professional investors rarely or never use the audit report in investment decisions, and that those who use it are essentially only interested in whether or not the audit report is clean. Regarding the new audit report and the implementation of KAM, the results show that Norwegian non-professional investors may not understand the information communicated in the KAM section, they are not familiar with KAM or that they are still only interested in the conclusion in the audit report. However, the results indicate that the KAM section has somewhat contributed to an increased understanding of the auditor’s role and that the new audit report, as a whole, is perceived to be less standardized and easier to read and understand, compared to the former audit report. However, I advise future research to elaborate further on this subject, which is discussed in chapter six and seven of this thesis.
Publisher:
Handelshøyskolen BI
Creation Date:
2018
Language:
Norwegian
Source:
NORA Norwegian Open Research Archives
This feature requires javascript
This feature requires javascript
Back to results list
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript