Blar i Fakultet for samfunnsvitenskap (SAM) på forfatter "Che, Limei"

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    • Audit Team Distance and Audit Quality Threatening Behavior 

      Annelin, Alice; Che, Limei (Peer reviewed; Journal article, 2023)
      This paper uses unique survey data from a Swedish Big 4 firm to examine the association between audit quality threatening behavior (AQTB) and two types of distance between team members in audit teams (i.e., audit team ...

    • Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams’ Industry Knowledge 

      Cahan, Steven F.; Che, Limei; Knechel, W. Robert; Svanstrøm, Tobias (Contemporary Accounting Research;Volume 39, Issue 4, Peer reviewed; Journal article, 2022-07-24)
      We examine how the extent and distribution of industry knowledge within an audit team affect audit outcomes. While prior research examining the role of auditors’ industry knowledge focuses mainly on audit firms, audit ...

    • 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- ...