Show simple item record

dc.contributor.advisorStuart, Iris
dc.contributor.authorStenvold, Tine Degerstrøm
dc.date.accessioned2017-09-04T13:31:45Z
dc.date.available2017-09-04T13:31:45Z
dc.date.issued2017-09-22
dc.description.abstractThe purpose of this thesis is to explore the nature of the audit oversight system and examples of national and international collaboration by means of a joint inspection process between the Public Company Accounting Oversight Board (PCAOB) of the United States and the Financial Supervisory Authority of Norway (FSA). In addition, the thesis will analyze literature regarding how auditors detect fraud and when they choose to incorporate forensic specialists to detect fraud.en_US
dc.description.doctoraltypeph.d.en_US
dc.description.popularabstractOne of the most important tasks of the audit profession is to act in the public interest. For that reason, the public should be able to be confident that professional bodies always have the public interest in mind when exercising judgements. Supervisory bodies, such as the Financial Supervisory Authority of Norway and The Public Company Oversight Board in the US, collaborate of this task. The creation of new oversight system and international collaboration is to restore public trust in audited financial statements after many financial scandals in the beginning of this century. The auditor is required to plan the audit so material misstatements due to error or fraud are detected. One possible solution is to incorporate forensic specialist in the audit process to do this.en_US
dc.description.sponsorshipUiten_US
dc.descriptionThe papers of this thesis are not available in Munin. <br> Paper 1: Stenvold, T. D., Stuart, I.: «The Impact of the Joint Inspection Process between the PCAOB and the FSA on Audit Quality in Norway”. (Manuscript). <br> Paper 2: Stenvold, T. D.: «Perspective of the national and global impact of the regulatory oversight system in Norway from 2000-2016. Are Norwegian companies receiving high quality audits?” (Manuscript). <br> Paper 3: Stenvold, T. D., Stuart, I., Almante, D.: “Modeling fraud detection and the incorporation of forensic specialists in the audit process”. (Manuscript).en_US
dc.identifier.isbn978-82-8266-145-4
dc.identifier.urihttps://hdl.handle.net/10037/11406
dc.language.isoengen_US
dc.publisherUiT The Arctic University of Norwayen_US
dc.publisherUiT Norges arktiske universiteten_US
dc.rights.accessRightsopenAccessen_US
dc.subject.courseIDDOKTOR-002
dc.subjectVDP::Samfunnsvitenskap: 200::Økonomi: 210::Bedriftsøkonomi: 213en_US
dc.subjectVDP::Social science: 200::Economics: 210::Business: 213en_US
dc.titleThe impact of audit oversight in Norway: International collaboration and audit qualityen_US
dc.typeDoctoral thesisen_US
dc.typeDoktorgradsavhandlingen_US


File(s) in this item

Thumbnail
Thumbnail

This item appears in the following collection(s)

Show simple item record