Change search
ReferencesLink to record
Permanent link

Direct link
Jäv inom revisionen: Ett arbete om intressekonflikter inom revisorsyrket
2015 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

An auditors working assignments consists of reviewing and monitoring the annual reports of their clients firms. During these reviews the auditor is expected to follow Generally Accepted Accounting Principles (GAAP), which gives the stakeholder a justifiable picture of the firm’s results. Recently media unveiled that auditors are at risk of deviate from GAAP to fulfil their clients’ needs. This creates a conflict of interest in which the auditors are putting their own and also their client’s interest in front of the interest of the stakeholders who are affected by an incorrect annual report. This study is focusing on two research questions, first one is to explain what factors in an audit assignment that creates conflict of interest, and the second research question is to find out how the BIG4 (which is PWC, EY, KPMG and Deloitte) and the Supervisory Board of Public Accountants are working to prevent conflicts of interest to occur. To answer the first part of the research question, we conducted a quantitative survey with 156 respondents. The second part of the research question was fulfilled through a qualitative interview with five respondents. The result of the first survey was that we found four factors which could sum up where conflict of interest occurs: Attractiveness of an assignment, economic and rational motives, challenge threats and personal relations. There was a correlation between two of the factors; personal relations and attractiveness of an assignment. The second survey found that The Supervisory Board of Public Accountants of Sweden was using disciplinary procedures and controls of quality of the auditing firms. The BIG4 auditing firms were following Swedish legislation and also conducting internal controls.

Place, publisher, year, edition, pages
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, Revisor, revisorsnämnden, intressekonflikt, jävhot, legitimitet, personliga relationer
URN: urn:nbn:se:ltu:diva-49112Local ID: 680fc13e-487a-4232-9538-f165983c4f46OAI: diva2:1022457
Subject / course
Student thesis, at least 30 credits
Educational program
Business and Economics, master's level
Validerat; 20150613 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

Open Access in DiVA

fulltext(1165 kB)0 downloads
File information
File name FULLTEXT02.pdfFile size 1165 kBChecksum SHA-512
Type fulltextMimetype application/pdf

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

ReferencesLink to record
Permanent link

Direct link