SAM - Master i Økonomi og administrasjon – siviløkonom
Recent Submissions
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En studie om hvordan bankene tar hensyn til etiske valg og privatliv i møte med hvitvaskingsloven. Hvordan håndterer bankansatte kravene hvitvaskingsloven (hvvl) stiller?
(Master thesis, 2017)Hvitvaskingsloven stiller økte krav til overvåkning og informasjonsinnhenting fra alle som jobber med penger. Oppgaven tar for seg hvordan bankansatte reagerer på tiltakene og konsekvenser av tiltakene. Bakgrunnen for ... -
Bærekraftsrapportering i kommunal sektor. En komparativ studie på hvordan norske kommuner arbeider med klimagassutslipp
(Master thesis, 2023)Norge har forpliktet seg under Parisavtalen til å redusere utslippene av klimagasser med minst 55 prosent innen 2030 sammenlignet med utslippsnivået i 1990. Videre har Norge vedtatt en lov som fastsetter målet om å bli et ... -
Hvordan har revisjonsprosessen endret seg for revisorer etter at den reviderte ISA 315 ble implementert?
(Master thesis, 2023)For my master thesis, I have investigated what has changed in the audit process for auditors following the revised ISA 315 being implemented. The purpose of the thesis is to gain a better understanding of how the revised ... -
The Rollercoaster of Leadership Riding the Curvilinear Journey of Ethical and Servant Leadership with Follower Outcomes
(Master thesis, 2023)The 21st century saw a considerable emphasis on moral forms of leadership and how this impacts the organization and its followers. This thesis will focus on the ethical and servant form, where previous research mostly has ... -
Hvilke signifikante forskjeller finnes det i prestasjon mellom ESG porteføljer? En empirisk analyse av hvordan makroøkonomiske faktorer, ESG-score og markedsverdi påvirker avkastningen mellom ESG-porteføljer.
(Master thesis, 2023)Denne masteroppgaven tar for seg en kvantitativ analyse av ti selskaper med høy ESG-rangering (Listet i en såkalt «Long-Portefølje») over en 10-års månedlig horisont fra 2013-2022. For å danne en kontrast i oppgaven og ... -
Are green investors fooled? The effect of issuer signaling on investors' decision to invest into sustainability-linked bonds.
(Master thesis, 2023)Sustainability-linked bonds (SLBs) can be used by companies seeking to demonstrate their commitment to environmental improvement (Pears et al., 2023, p.1). However, can investors be confident that issuers signaling their ... -
Audit quality and partner characteristics Partner characteristics and their impact on audit quality for the telecommunications industry in Norway
(Master thesis, 2023)This study investigates the effect of audit partner characteristics (gender, experience, and expertise) on audit quality for audit clients in the telecommunications industry in Norway. We use two different models as our ... -
Kan inflasjonsprognoser anvendes i aktiv forvaltning for å oppnå risikojustert meravkastning? En studie av porteføljeteori på Oslo Børs i perioden 2007 til 2021
(Master thesis, 2023)I denne masteroppgaven undersøker vi forholdet mellom inflasjon og aksjeavkastning ved å benytte porteføljeteori. Studien undersøker effekten av inflasjonsendringer til en portefølje av aksjer på Oslo børs (OSEAX). Vi ... -
Risk and Return on ESG Rated Companies An Empirical Study on ESG for Listed Companies in the Nordic Countries
(Master thesis, 2023)This thesis investigates risk and return on ESG - environment, social and governance - rated public companies in the Nordic countries over the period 2018 - 2022. We further divide our sample into two sub-periods, in an ... -
Board Composition and Financial Reporting Quality of Sports Organizations An empirical study of Norwegian sports organizations
(Master thesis, 2023)This paper examines the relation between the board of directors and the financial reporting quality (FRQ) of Norwegian sports organizations. While existing literature shows several approaches of assessing the board of ... -
How the use of audit software affects audit effectiveness
(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 ... -
Onboarding of managers - Which aspects of onboarding contributes to managers becoming operational faster?
(Master thesis, 2023)The purpose of this thesis was to identify how managers could be operational faster. The managers who participated in this study pointed out that they are dependent on a thorough introduction to their role. Whether they ... -
LMX-relasjoner og det å oppfatte mål som ufravikelige: Den modererende rollen til målorientering
(Master thesis, 2023)The purpose of this study was to research the relationship between the type of leader-member exchange relationship (LMX) and perceiving goals as invariable (PGI). Furthermore, we wanted to research whether the employee's ... -
Effektivitet og eierskap i norske sparebanker En DEA-studie av perioden 2017-2021 og sammenhengen mellom eierskapsform og sentrale nøkkeltall
(Master thesis, 2023)Denne utredningen analyserer effektiviteten til norske sparebanker, både børsnoterte og ikke-børsnoterte, i perioden 2017-2021 ved hjelp av Data Envelopment Analysis (DEA). Et av formålene med oppgaven har vært å identifisere ... -
Internasjonalisering under påvirkning: Samfunnsansvarets rolle i global forretningspraksis En kvalitativ studie av norske bedrifters tilnærming til den samfunnsansvarlige rollen i internasjonaliseringen
(Master thesis, 2023)Denne masteroppgaven undersøker hvordan samfunnets økende krav til bedriftens samfunnsansvar (CSR) påvirker norske bedrifters internasjonalisering. I løpet av de siste femti årene har verden blitt omgjort til en global ... -
Financial materiality of ESG disclosure and stock price informativeness
(Master thesis, 2023)This study explores the association between sustainable (ESG) disclosure and the stock price informativeness of Norwegian companies, operating in the Consumer Staples and Consumer Discretionary sectors. Additionally, it ... -
Organisering av grønne leveranseprosjekter Casestudie av Johan Castberg og Northern Lights
(Master thesis, 2023)The society is dependent on rapid adjustment so that growth and development take place in line with the energy transition (Klima- og miljødepartementet, 2021). This study discusses two modern delivery projects by Aker ... -
Exploring the Impact of ESG Scores on Stock Risk and Returns: A Comparative Study on the Nordic Countries' Stock Markets
(Master thesis, 2023)This study investigates environmental, social, and governance (ESG) scores' relationship to the risk and return of stocks in the Nordic countries. Data on Sweden, Denmark, Norway, and Finland stock markets is from Refinitiv ... -
The implementation of IFRS 16 across Europe A value relevance study of IFRS 16 in European countries.
(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- ... -
Sustainability-Linked Bonds An Examination of Yield Differences Between Sustainability-Linked and Conventional Bonds
(Master thesis, 2023)This thesis explores sustainability-linked bonds (SLBs), a financial instrument that directly link coupon payments to a predefined sustainability performance target, resulting in a potential penalty if the target is not ...