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Relationsproblem?: En studie i hur revisorns relation till experten påverkar "audit quality"
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Revisionsskandaler som inträffat de senaste åren har fått konsekvensen att revisionens kvalitet har hamnat i fokus. Samtidigt indikerar dessa skandaler på den komplexitet, till exempel avseende värderingar till marknadsvärde, som råder i balansräkningar och den utmaning detta innebär för revisorn. Utmaningarna tycks innebära att revisorns kompetens inte räcker till och att revisorn nu är beroende av den dyadiska relationen till experten, vilken är mer kompetent inom ett specifikt område än revisorn. Då revisionsskandaler förekommit då det ingått relationer till experter, blir det relevant att undersöka hur revisorns dyadiska relation till experten påverkar ”audit quality”. Syftet med denna studie är följaktligen att undersöka hur revisorns relation till experter påverkar ”audit quality”. För att kunna uppfylla detta syfte har denna studie baserats på en deduktiv ansats. En modell har utvecklats baserad på tidigare forskning innehållande faktorerna; kommunikation, konflikt och social integration. Utifrån denna modell har olika hypoteser utvecklats, vilka sedan testats empiriskt genom en webbenkät riktad mot auktoriserade revisorer. Resultatet antyder att revisorerna inte upplever relationen till experten som problematisk. Detta antyds av att en högre omfattning av experthjälp leder till högre ”audit quality”. Samtidigt ger studien indikationer på att revisorer inom ”big four” upplever en relativt lägre grad av evisionskvalitet än ”non big four”. Vidare ges antydningar på att kommunikationskvaliteten mellan revisor och expert har ett positivt samband på ”audit quality”. Uppsatsens bidrag är framförallt att den belyser ett forskningsområde som är tämligen outforskat. Detta eftersom forskning dyadiska relationer applicerat på revision tycks begränsad. Samtidigt som ingen tidigare forskning tycks ha undersökt relationen mellan revisorn och experters påverkan på ”audit quality”.

Abstract [en]

Auditing scandals that have occurred in recent years has put increased attention on audit quality. Simultaneously these scandals indicate the complexity, for instance regarding market valuation, now found in balance sheets and the challenge this causes for the auditor. This challenge seems to imply that the auditor's knowledge is not enough and that the auditor is now dependent on the dyadic relationship with the expert, who is more competent in a specific field than the auditor. Since auditing scandals have occurred where a dyadic relationship to an expert have been present, investigating how the auditor´s dyadic relationship to the expert effect audit quality becomes relevant. Hence, the purpose with this study is to investigate how the auditor´s relationship to the expert affects audit quality. In order to fulfill this purpose the study is based on a deductive approach. A model was developed based on earlier studies including the relational aspects: communication, conflict and social integration. From this model various hypotheses were developed, which was tested empirically through a web survey directed against auditors. The results from this study suggest that auditors do not perceive the relationship with the expert as problematic. This is indicated by the fact that a higher extent of use of expertise tends to lead to a higher audit quality. Also, the study indicates that auditors in “big four” experience a lower degree of audit quality than the auditors from non big four. Furthermore indications are given regarding that the quality of communication between auditors and experts has a positive affect on audit quality. The contribution of this study is primarily that it sheds a light on an area of research that is relatively unexplored. This is because research regarding dyadic relationships applied to auditing seems to be limited. Hence, previous research examining the relationship between auditors and experts’ impact on audit quality is surprisingly limited.

Place, publisher, year, edition, pages
2015. , 72 p.
Keyword [en]
auditing, dyadic relationship, expert, audit quality, comfort
Keyword [sv]
revision, dyadiska relationer, experter, revisionskvalitet, komfort
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-14214OAI: oai:DiVA.org:hkr-14214DiVA: diva2:828182
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2015-08-06 Created: 2015-06-29 Last updated: 2015-08-06Bibliographically approved

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