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
Kravet på byrårotation: En studie om hur revisorer upplever förändringar efter rotationskravet.
Karlstad University.
Karlstad University.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The purpose with the study is to get a deeper understanding regarding whether the new requirement of audit firm rotation has affected the auditors work and the relationship between the auditors and their clients. The study uses a qualitative approach in order to reach the purpose and answer the questions at issue in the best way possible. Furthermore, semi-structured interviews have been conducted with authorized auditors that are employed at one of The Big Four companies.

The auditor has an important role as the society’s certifier. Therefore, it is relevant to constantly strive to maintain the auditors’ independence. Relations and relationship marketing tend to constitute an even bigger part of the audit profession than before, mainly in order to attract and maintain clients. Therefore, there is an existing risk that the relationship jeopardizes the auditor’s independence and the role that the auditor represents. These trust issues that the audit profession is characterized by can be a basis behind the development of 2016 auditing package. The requirement of auditing firm rotation has been introduced in order to strengthen the auditors’ independence and increase the quality of the audit. This new regulation also aims to cease the economic relationship between the audit company and its clients.

Conclusions that the study has generated is that the auditors’ work seems to have changed. Thus, the major changes could be found on the agency level rather than on the individual level. The requirement of audit firm rotation has limited the relations, which has resulted in a more active workstyle in order to maintain the current relationships. Though the relationships always have been prioritized by the auditors, it does not seem to be any major difference for the individual auditor. The regulators therefore seem to have contribute to maintaining the auditor’s role as an independent certifier by implementing the requirement of audit firm rotation. A conclusion is that it is healthy to cease the relationship between the auditors and their clients in order to generate new perspectives and auditors that are more watchful.

Place, publisher, year, edition, pages
2019.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-74311OAI: oai:DiVA.org:kau-74311DiVA, id: diva2:1342217
Educational program
Programme in Business and Economics
Supervisors
Examiners
Available from: 2019-08-13 Created: 2019-08-13 Last updated: 2019-08-13Bibliographically approved

Open Access in DiVA

fulltext(724 kB)11 downloads
File information
File name FULLTEXT01.pdfFile size 724 kBChecksum SHA-512
b34e88b3643de4c3528e4bc98ae017e6d60b13033e9d39a5adb4b5870cc67c2405f0eb352caecec96c080bc4356049a0996e25c116781a2ecaf5eb51c81754a3
Type fulltextMimetype application/pdf

By organisation
Karlstad University
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 11 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: 18 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