English
norskThe impact of audit oversight in Norway: International collaboration and audit quality
| dc.contributor.advisor | Stuart, Iris | |
| dc.contributor.author | Stenvold, Tine Degerstrøm | |
| dc.date.accessioned | 2017-09-04T13:31:45Z | |
| dc.date.available | 2017-09-04T13:31:45Z | |
| dc.date.issued | 2017-09-22 | |
| dc.description.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. | en_US |
| dc.description.doctoraltype | ph.d. | en_US |
| dc.description.popularabstract | One 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.sponsorship | Uit | en_US |
| dc.description | The 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.isbn | 978-82-8266-145-4 | |
| dc.identifier.uri | https://hdl.handle.net/10037/11406 | |
| dc.language.iso | eng | en_US |
| dc.publisher | UiT The Arctic University of Norway | en_US |
| dc.publisher | UiT Norges arktiske universitet | en_US |
| dc.rights.accessRights | openAccess | en_US |
| dc.rights.holder | Copyright 2017 The Author(s) | |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/3.0 | en_US |
| dc.rights | Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) | en_US |
| dc.subject | VDP::Samfunnsvitenskap: 200::Økonomi: 210::Bedriftsøkonomi: 213 | en_US |
| dc.subject | VDP::Social science: 200::Economics: 210::Business: 213 | en_US |
| dc.title | The impact of audit oversight in Norway: International collaboration and audit quality | en_US |
| dc.type | Doctoral thesis | en_US |
| dc.type | Doktorgradsavhandling | en_US |
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