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INDEPENDENCE IN FACT AND IN APPEARANCE: A STUDY OF REGULATORY DEMANDS AS MADE EVIDENT THROUGH PRACTICE
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2012 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence.

Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010.

Findings – The study concludes that the SSBPA view independence in fact as one, if not the most, important attribute for an auditor, while independence in appearance is on the other side of the spectrum, being one of the least vital.

Originality/Value – The findings of this paper show that the SSBPA’s view on auditor independence is in stark contrast to the propositions made by the European Commission and SOX, as they are more focused on mitigating issues related to independence in appearance.

Keywords – Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary RulingsPaper

Type – Research paper

Place, publisher, year, edition, pages
2012. , 28 p.
Keyword [en]
Auditor independence, Independence in Appearance, Independence in Fact, Practical Definition, Quality affecting Issues, Non-Quality affecting Issues, Regulatory Oversight, Disciplinary Rulings
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-179784OAI: oai:DiVA.org:uu-179784DiVA: diva2:546244
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2012-08-23 Created: 2012-08-22 Last updated: 2012-08-23Bibliographically approved

Open Access in DiVA