FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W608538351> ?p ?o ?g. }

• W608538351 abstract "AbstractPurpose: A part of this research is to explore if there are partnership firms that voluntarily get an audit of their business. The purpose is to understand and explain why these partnership firms have chosen to get an audit of their business voluntarily. Additionally, the authors research how external stakeholders, such as creditors, view and assess partnership firms that do not execute an audit of their accounts and reports.Method: To initiate this research, the authors conducted a telephone survey as a pre-study, to assure the viability of this research. As a major part of this research study, qualitative interviews with partnership firms, banks and the Swedish Tax Agency have been conducted to obtain professional opinion in the subject of interest. Previous researches are presented to provide a broader perspective of the debate.Frame ofReference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to facilitate in understanding the relationship between a partnership firm and its stakeholders. Advantages and disadvantages of auditing, as well as the concept of voluntary auditing are presented to facilitate a discussion of the motives of voluntarily executing an audit firms.Conclusion: After extensive research the authors have identified and determined the most probable motives of voluntary audits as well as understood how these external stakeholders view and assess these partnership firms that do not execute an audit of their accounts and reports. The authors can after a broad research conclude that partners’ central motives to voluntary auditing is to seek the value that is added through it, as the firm obtains professional assistance to raise the credibility of the firm’s financial reports. Auditing frees them from additional burden and time to manage the work related to accounting records and enables them to devote more time to the core business.Through an audit, partners’ quest for orderliness is fulfilled. Moreover, indications have been seen that partners are open to voluntarily execute an audit to achieve a sense of security in relation to the other partners. Another essential motive to why partners voluntarily execute audits is to be assured that there are no significant inaccuracies or errors in their book-keeping. Overall, partners’ intentions of getting an audit of their accounts and reports are to gain an overview of the business as well to obtain enhanced business image externally.Creditors are concerned about a firm’s ability to reimburse the obligation. In a newly started firm, banks require annual reports, forecasts and budgets ensure the firm’s solvency. The Swedish Tax Agency receives audit reports from auditors that guide them with hints and directions on what to assess further. Moreover, the Swedish Tax Agency performs tax audits on firms, whereby they conduct an assessment to ensure that the accounts and other documents are in accordance with what is declared to them." @default.
• W608538351 created "2016-06-24" @default.
• W608538351 creator A5018001695 @default.
• W608538351 creator A5028155964 @default.
• W608538351 date "2008-01-01" @default.
• W608538351 modified "2023-09-28" @default.
• W608538351 title "Voluntary Audits : Motives of Executing Voluntary Audits in Partnership Firms in Jönköping" @default.
• W608538351 hasPublicationYear "2008" @default.
• W608538351 type Work @default.
• W608538351 sameAs 608538351 @default.
• W608538351 citedByCount "3" @default.
• W608538351 countsByYear W6085383512013 @default.
• W608538351 countsByYear W6085383512015 @default.
• W608538351 crossrefType "journal-article" @default.
• W608538351 hasAuthorship W608538351A5018001695 @default.
• W608538351 hasAuthorship W608538351A5028155964 @default.
• W608538351 hasConcept C10138342 @default.
• W608538351 hasConcept C108170787 @default.
• W608538351 hasConcept C121955636 @default.
• W608538351 hasConcept C144024400 @default.
• W608538351 hasConcept C144133560 @default.
• W608538351 hasConcept C17744445 @default.
• W608538351 hasConcept C199521495 @default.
• W608538351 hasConcept C201305675 @default.
• W608538351 hasConcept C36289849 @default.
• W608538351 hasConcept C39549134 @default.
• W608538351 hasConcept C71750763 @default.
• W608538351 hasConceptScore W608538351C10138342 @default.
• W608538351 hasConceptScore W608538351C108170787 @default.
• W608538351 hasConceptScore W608538351C121955636 @default.
• W608538351 hasConceptScore W608538351C144024400 @default.
• W608538351 hasConceptScore W608538351C144133560 @default.
• W608538351 hasConceptScore W608538351C17744445 @default.
• W608538351 hasConceptScore W608538351C199521495 @default.
• W608538351 hasConceptScore W608538351C201305675 @default.
• W608538351 hasConceptScore W608538351C36289849 @default.
• W608538351 hasConceptScore W608538351C39549134 @default.
• W608538351 hasConceptScore W608538351C71750763 @default.
• W608538351 hasLocation W6085383511 @default.
• W608538351 hasOpenAccess W608538351 @default.
• W608538351 hasPrimaryLocation W6085383511 @default.
• W608538351 hasRelatedWork W1496719930 @default.
• W608538351 hasRelatedWork W1741551826 @default.
• W608538351 hasRelatedWork W1832237368 @default.
• W608538351 hasRelatedWork W2064795694 @default.
• W608538351 hasRelatedWork W2160694569 @default.
• W608538351 hasRelatedWork W2187562353 @default.
• W608538351 hasRelatedWork W2783438638 @default.
• W608538351 hasRelatedWork W2945040978 @default.
• W608538351 hasRelatedWork W294549169 @default.
• W608538351 hasRelatedWork W2992569051 @default.
• W608538351 hasRelatedWork W3026144480 @default.
• W608538351 hasRelatedWork W3027004787 @default.
• W608538351 hasRelatedWork W3138289255 @default.
• W608538351 hasRelatedWork W32447365 @default.
• W608538351 hasRelatedWork W324816505 @default.
• W608538351 hasRelatedWork W653127862 @default.
• W608538351 hasRelatedWork W66940381 @default.
• W608538351 hasRelatedWork W89059001 @default.
• W608538351 hasRelatedWork W2182579731 @default.
• W608538351 hasRelatedWork W3111818474 @default.
• W608538351 isParatext "false" @default.
• W608538351 isRetracted "false" @default.
• W608538351 magId "608538351" @default.
• W608538351 workType "article" @default.