Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE credits
Title: Audit teams – what affects the efficiency?
Authors: Petter Johansson and David Rubin
Supervisor: Andreas Jansson
Course: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.
Key Words: Audit team, Efficiency, Team Work
Background and problem: Theory and literature in the field of audit teams’
efficiency are limited. The theory and literature that existed was not conducted in
Swedish context. It was identified that no one had examined the factors that
influence the efficiency of the Swedish audit team's. Efficiency affects how
resource-and cost-effective an auditing firm can be while the audit is performed
with quality and therefore it is of interest to be examined.
Purpose: The purpose of this thesis is to explore and explain what may affect
Swedish audit teams’ efficiency during the work process
Method: The thesis has been based on existing theory and literature to explain
what affects audit teams’ effectiveness. The study was quantitative and the sample
consisted of 15 unique audit teams*.
Results and conclusions: The survey indicated that autocratic leadership and
judgment intervention affects the efficiency of audit teams’. The empirical results
indicated that these two factors had a positive significant relationship to the audit
Proposals for future research: Future research could conduct a qualitative study
in which audit teams are followed during a longer period of time with a purpose
to identify the underlying factors that may explain the effectiveness of an audit
team. Future research may also conduct studies that compare different CPA firms
to be able to capture the cultural and organizational differences between them.
2011. , 105 p.