Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Revisorns avvägning mellanoberoende och kundrelationer: En kvalitativ studie utifrån revisorersperspektiv
Karlstad University.
Karlstad University.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The auditors’ tradeoff between independence andclient relationships : A qualitative study based on the auditors’ perspective (English)
Abstract [en]

An auditor’s work should be neutral and the auditor should act independentlyfrom the parties that have financial interest in the company such as ownersand other stakeholders. The auditor's approach should be free from externalinfluences, since the audit must be reliable for its stakeholders. At the auditfirms, the auditors are constantly working and being educated to strengthentheir independence, however there are some problems related to the trade-offto act independently and at the same time maintain relationship marketing forthe audit firm. Relationship marketing is used by auditors as a strategy to workclose to the customer, to satisfy the customer by adding value and offeringservices in addition to the auditing.

Previous research has concluded that the audit profession has changed andthat relationship marketing today is a natural part of the auditor's work.However, how auditors in Sweden view the balance between independenceand relationship marketing has not previously been investigated. Therefore,this study aims to create an understanding of the balance between being anindependent auditor and perform competitive relationship marketing for theaudit firm based on the auditors’ point of view.

The study shows that there is a grey zone between being an independentauditor and conduct relationship marketing for the audit firm. The balance isdifficult and the auditors in this study agree that it is a balancing act and thatthey must constantly think about it and investigate themselves in order to beindependent. At the same time, all auditors highlight how important therelationships with the customers are and that they in turn enable relationshipmarketing.

Place, publisher, year, edition, pages
2019. , p. 53
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-73597OAI: oai:DiVA.org:kau-73597DiVA, id: diva2:1337729
Educational program
Programme in Business and Economics
Supervisors
Examiners
Available from: 2019-08-12 Created: 2019-07-16 Last updated: 2019-08-12Bibliographically approved

Open Access in DiVA

Revisorns avvägning mellan oberoende och kundrelationer(503 kB)1 downloads
File information
File name FULLTEXT01.pdfFile size 503 kBChecksum SHA-512
1fa51826d6b73973f55df1407c68ce07a647de71735b024308613aad66b791a9bba075cbb88c4fbabe3521deaf63bbcedeabb311540d23ec6349da1a564915e4
Type fulltextMimetype application/pdf

By organisation
Karlstad University
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 1 downloads
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

urn-nbn

Altmetric score

urn-nbn
Total: 1 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf