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Pandemins påverkan på revisionsprocessen: en kvalitativ studie om pandemins påverkan på revisorernas arbetsprocess och användningen av digitala verktyg
Kristianstad University, Faculty of Business, Department of Business.
Kristianstad University, Faculty of Business, Department of Business.
2021 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Pandemic’s impact on the audit process : qualitative study on how the pandemic affects auditors work process and use of digital tools (English)
Abstract [sv]

Pandemin covid-19 har haft en stor påverkan på arbetslivet då arbetare blir uppmanade att följa restriktioner vilket bland annat är att distansera sig från varandra. Detta innebär att revisorerna i denna studie har blivit tvungna att jobba hemifrån för att minska smittspridningen. Syftet med denna studie är att undersöka hur pandemin covid-19 har påverkat revisorernas arbetsprocess och vilka digitala verktyg som använts under pandemin. En kvalitativ metod har använts i studien för att besvara forskningsfrågan och syftet med studien. Sex stycken revisorer från BDO, Frejs revisorer AB, PwC, EY och Mazars har intervjuats. Respondenternas svar analyserades därefter med hjälp av studiens insamling av teorier. Insamlingen av data redovisas i resultatkapitlet som visar att pandemin har påverkat revisorerna både negativt och positivt. Det som har påverkats negativt är revisorernas sociala arbetsliv medan den positiva påverkan är att det har blivit effektivare att jobba hemifrån. Slutligen har digitala verktyg varit ett stort stöd i revisorernas arbetsprocess under pandemin. Utifrån den empiriska datainsamlingen kan pandemin fortsätta länge till. Teorin i studien och den empiriska datainsamlingen lyfter upp möjligheterna med digitalisering som gör revisorerna oberoende av arbetsplatsen. Revisorernas välmående under pandemin är det som ska sättas i fokus då pandemin kan pågå länge till.

Abstract [en]

The pandemic covid-19 had a major impact on the working life as workers are urged to comply with restrictions, which include distancing themselves from each other. This means that the auditors in this study had to work from home to reduce the spread of infection. The purpose of this study is to investigate how the covid-19 pandemic has affected the auditors work process and which digital tools have been used during the pandemic. A qualitative method has been used in the study to answer the research question and the purpose of the study. Six auditors from BDO, Frejs revisorer AB, PwC, EY and Mazars have been interviewed. Responses were then analyzed using the study's collection of theories. The collection of data is reported in the results chapter, which shows that the pandemic has affected the auditors both negatively and positively. What has been negatively affected is the auditors social working life, while the positive impact is that it has become more efficient to work from home. Finally, digital tools have been a great support in the auditors work process during the pandemic. Based on the empirical data collection, the pandemic could last many years. The theory in the study and the empirical data collection highlights the possibilities with digitization that makes the auditors independent of the workplace. The auditor’s well-being during the pandemic is what should be put in focus as the pandemic could last many years.

Place, publisher, year, edition, pages
2021. , p. 55
Keywords [en]
Audit, pandemic, covid-19, work process, digital tools
Keywords [sv]
Revision, pandemi, covid-19, arbetsprocess, digitala verktyg
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-22559OAI: oai:DiVA.org:hkr-22559DiVA, id: diva2:1593486
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2021-09-14 Created: 2021-09-13 Last updated: 2021-09-14Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf