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Från klient till kund?: En kvalitativ studie om revisorns oberoende utifrån ett klient- och kundfokus
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
From client to customer? : A qualitative study of auditor independence based on a client and customer focus (English)
Abstract [sv]

Bakgrund: Revisorns oberoende tycks ständigt bli ifrågasatt vid kriser och skandaler. Revisionsbranschen har på senare år kommersialiserats och revisorns professionella ansvar innefattar numera andra områden än de traditionella, vars inverkan på revisorns oberoende det råder delade meningar om. Röster har också höjts om att själva begreppet oberoende bör bytas ut och ersättas av ett annat. Kopplat till oberoendefrågan ifrågasätts även huruvida begreppet klient eller kund bör användas som benämning för det granskade företaget, där klient kan kopplas till professionalism och kund till kommersialism.

Syfte: Syftet med denna studie är att utforska hur revisorns oberoende uppfattas utifrån ett klient- och kundfokus.

Metod: Studien har en kvalitativ forskningsmetod med i huvudsak en induktiv ansats. Empiri har samlats in genom dels semi-strukturerade intervjuer med revisorer från Big 4, dels en dokumentstudie med material från organisationer och myndigheter. Empirin har sedan analyserats genom begrepps- och innehållsanalys.

Slutsats: Oberoendet beskrivs utifrån begrepp såsom självständighet, opartiskhet, förtroende, objektivitet, professionell skepticism och integritet. Den enskilda revisorn tycks ha en mer utförlig uppfattning av oberoendets innebörd än vad som kommuniceras utåt, vilket tyder på att det behövs en tydligare definition för att skapa förståelse från samhällets sida. I motsats till vad teorin säger pekar praktiken på att det råder en samstämmighet mellan kundbegreppet och professionalism.

Abstract [en]

Introduction Auditor independence is often questioned in times of crisis and scandals. The profession has in recent years been exposed to commercialization which has led to the auditor having other responsibilities except for the traditional ones, whose effects on auditor independence are still in debate. There are also those who thinks that the concept of independence should be replaced. Related to the debate of auditor independence is the question whether the auditee should be named client or customer, where client can be associated with professionalism and customer with commercialism.

Purpose The purpose of this study is to explore how auditor independence is perceived based on a client and customer focus.

Method The study has a qualitative researching method with mainly an inductive approach. The empirical data has been collected through semi-structured interviews with auditors from the Big 4 and through a document study with data from organisations and authorities. The empirical data has been analyzed through concept and content analysis.

Conclusion Independence is described as independency, impartiality, confidence, objectivity, professional skepticism and integrity. The individual auditor seems to have a more detailed perception of the meaning of independence than what is communicated to the society, which indicates the need of a more detailed description to help create an understanding. In contrast to theory, praxis shows a consensus between the use of customer and professionalism.

Place, publisher, year, edition, pages
2019. , p. 73
Keywords [en]
independence, auditor, client, customer, professionalism, commercialism
Keywords [sv]
oberoende, revisor, klient, kund, professionalism, kommersialism
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-158454ISRN: LIU-IEI-FIL-A--19/03041--SEOAI: oai:DiVA.org:liu-158454DiVA, id: diva2:1333203
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2019-09-04 Created: 2019-06-30 Last updated: 2019-09-04Bibliographically approved

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CiteExportLink to record
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