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Revisorns välmående och kvalitén på revisionen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Auditor’s well-being and the quality of the audit (English)
Abstract [sv]

Bakgrund: Revisorer har en funktion som marknadens väktare. Förmågan att uppfylla denna funktion beror på vilken kvalité revisionerna har. Forskning inom andra organisatoriska kontexter och professioner har påvisat ett samband mellan anställdas välmående och arbetsprestation. När vi tillämpar denna forskning på revisorer, kommer det medföra att revisorers välmående kommer ha en påverkan på arbetet som revisorer utför och där med kommer ha en effekt revisionskvalitén.

Syfte: Syftet med denna studie är att förklara om revisorns välmående påverkar revisionskvalitén

Metod: Revisorers välmående har vi mätt genom tillfredsställelse med arbetet och tillfredsställelse med livet, som är två aspekter inom subjektivt välmående. Vi har utvecklat en ny indikator, självutvärderad effektivitet i revisionsprocessen, för att mäta revisionskvalité. För att erhålla information använde vi oss av en enkätundersökning och enkäten skickades ut till 3157 godkända eller auktoriserade revisorer i Sverige. Vi erhöll 187 fullständiga svar som utgjorde grunden för den empiriska analysen.

Resultat/Slutsats: Resultatet påvisar positiva samband mellan revisorers tillfredsställelse med arbetet och revisionskvalité samt mellan revisorns tillfredsställelse med livet och revisionskvalité. Slutsatsen som vi kunde dra var att revisorers välmående påverkade revisionskvalité baserat på den metodologin som använts i denna studie.

Abstract [en]

Background: The auditors have a function as guardians of the market. The ability to fulfill this function depends on the quality of the audits. Research in other organizational contexts and professions has shown a relationship between the employees well-being and job performance. When we apply this research on auditors, it implies that the auditor’s well-being will affect the work that auditors conduct and there by affect the audit quality.

Purpose: The purpose of this study is to explain if auditor’s well-being affects audit quality.

Method: The auditor’s well-being was measured by job satisfaction and life satisfaction, which are two aspects of subjective well-being. We developed a new indicator, self-evaluated effectiveness in the audit process, to measure audit quality. We used a survey to gather information and the survey were sent to 3157 approved or certified auditors in Sweden. We received 187 complete responses on which the empirical analyses were conducted.

Result/Conclusion: The result demonstrates positive relations between auditor’s job satisfaction and audit quality and between auditor’s life satisfaction and audit quality. We were able to conclude that auditor’s well-being affects audit quality based on the methodology used in this study.

Place, publisher, year, edition, pages
2015. , 122 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-46985OAI: oai:DiVA.org:lnu-46985DiVA: diva2:866159
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2015-11-04 Created: 2015-11-01 Last updated: 2015-11-04Bibliographically approved

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