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INDEPENDENCE IN FACT AND IN APPEARANCE: A STUDY OF REGULATORY DEMANDS AS MADE EVIDENT THROUGH PRACTICE
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
2012 (engelsk)Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
Abstract [en]

Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence.

Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010.

Findings – The study concludes that the SSBPA view independence in fact as one, if not the most, important attribute for an auditor, while independence in appearance is on the other side of the spectrum, being one of the least vital.

Originality/Value – The findings of this paper show that the SSBPA’s view on auditor independence is in stark contrast to the propositions made by the European Commission and SOX, as they are more focused on mitigating issues related to independence in appearance.

Keywords – Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary RulingsPaper

Type – Research paper

sted, utgiver, år, opplag, sider
2012. , s. 28
Emneord [en]
Auditor independence, Independence in Appearance, Independence in Fact, Practical Definition, Quality affecting Issues, Non-Quality affecting Issues, Regulatory Oversight, Disciplinary Rulings
HSV kategori
Identifikatorer
URN: urn:nbn:se:uu:diva-179784OAI: oai:DiVA.org:uu-179784DiVA, id: diva2:546244
Uppsök
Social and Behavioural Science, Law
Veileder
Tilgjengelig fra: 2012-08-23 Laget: 2012-08-22 Sist oppdatert: 2012-08-23bibliografisk kontrollert

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INDEPENDENCE IN FACT AND IN APPEARANCE(759 kB)14582 nedlastinger
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