English
norskThe impact of audit oversight in Norway: International collaboration and audit quality
Permanent link
https://hdl.handle.net/10037/11406
Date
2017-09-22Type
Doctoral thesisDoktorgradsavhandling
Abstract
The 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.
Description
The papers of this thesis are not available in Munin.
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).
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).
Paper 3: Stenvold, T. D., Stuart, I., Almante, D.: “Modeling fraud detection and the incorporation of forensic specialists in the audit process”. (Manuscript).
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).
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).
Paper 3: Stenvold, T. D., Stuart, I., Almante, D.: “Modeling fraud detection and the incorporation of forensic specialists in the audit process”. (Manuscript).
Publisher
UiT The Arctic University of NorwayUiT Norges arktiske universitet
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