Blar i SAM - Master Theses på forfatter "Che, Limei"
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How the use of audit software affects audit effectiveness
Manole, Alexandru; Hansen, Frank Thorn (Master thesis, 2023)This master thesis investigates the impact of audit software on audit effectiveness, and the role of auditors’ competence in using the software. The aim of our study is to increase the understanding of how software competence ... -
The implementation of IFRS 16 across Europe A value relevance study of IFRS 16 in European countries.
Henrikhaugen, Theodor; Åbelvold, Andreas (Master thesis, 2023)This study investigates how the adoption of the new accounting standard, IFRS 16 Leases, affects the value relevance of financial reporting. The study applies the Ohlson price model to determine the effects on both relative- ...