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Revisionsteam: vad påverkar effektiviteten?
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

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

team's effectiveness.

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.

Place, publisher, year, edition, pages
2011. , 105 p.
National Category
Business Administration
URN: urn:nbn:se:lnu:diva-12930OAI: diva2:426138
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Social and Behavioural Science, Law
Available from: 2011-06-23 Created: 2011-06-22 Last updated: 2011-06-23Bibliographically approved

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