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Conformity pressure and auditors’ judgement: How peers affect one another in audit firms in Sweden?
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working in big-four and non-big-four audit firms.The findings show that conformity pressure does not affect the judgment of the Swedish auditors.The limitations of the study are the number of responses received through the survey and the difficulty of accurately target the Swedish auditors.

Place, publisher, year, edition, pages
2018.
Keywords [sv]
Auditors’ judgment, conformity pressure, professional commitment, locus of control, Swedish culture
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-18375OAI: oai:DiVA.org:hkr-18375DiVA, id: diva2:1231992
Subject / course
Auditing and controlling
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2018-07-10 Created: 2018-07-10 Last updated: 2018-07-10Bibliographically approved

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File name FULLTEXT01.pdfFile size 394 kBChecksum SHA-512
30c9fd46f7cb1af5fe29b94cd01819cba0da0b24df32e2ae69f27fc30f8fca1e88bea10dea8b15fcc1db10e1176b5d5283977ede2fe5b05365cefacfa202b612
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf