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Hur arbetar svenska Big Four med nya standarder? - Införandet av IFRS 9: Redovisningsspecialisters och revisorers perspektiv
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
How does Swedish Big Four work with new standards? - Introduction of IFRS 9 : Accounting specialists' and auditors' perspective (English)
Abstract [sv]

Tidigare forskning inom området har fokuserat på hur länder och bolag uppfattat implementeringen av IFRS. Majoriteten av tidigare forskning har varit inriktad på utvecklingsländer med fokus på revisorers uppfattning. Däremot har det oss veterligen inte genomförts någon forskning på hur revisionsbyråer arbetar med IFRS utifrån redovisningsspecialisters och revisorers perspektiv. Med tidigare forskning i beaktning har vi funnit ett forskningsgap.

Syftet med uppsatsen är att studera hur svenska Big Four arbetar med nya standarder med fokus på redovisningsspecialisters och revisorers perspektiv, med IFRS 9 som exempel. Vi vill också undersöka betydelsen av redovisningsspecialisters kunskap och expertis samt hur denna transfereras vidare i byrån, till revisorer och klienter.

Studien antar en kvalitativ ansats och intervjuer samt dokumentanalys har använts för att nå redovisningsspecialisters och revisorers perspektiv. Vi har med hjälp av professionsteori analyserat vår empiri för att nå våra slutsatser.

Resultaten av studien visar att båda rollerna är viktiga och avgörande i arbetet med nya standarder. Professionerna besitter hög kunskap och expertis som används på olika sätt. Vi har konstaterat att transferering av kunskap är en stor del för revisionsbyråer i arbetet med nya standarder eftersom förståelsen för en ny standard skapas genom interna stödfunktioner. Vår data visar även att de studerade revisionsbyråerna arbetar med bra interna stödfunktioner för att underlätta förståelsen för IFRS 9 som anses vara en komplex standard.

Abstract [en]

Previous research in this field has focused on how countries and companies perceived the implementation of IFRS. The majority of previous research has focused on developing countries with a focus on the auditor's opinion. However, as far as we know, less research has been done on how audit firms work with IFRS based on accounting specialists’ and auditors’ perspective. With previous research in mind, we have found a research gap.

 

The purpose of this thesis is to study how Swedish Big Four work with new standards, with a focus on accounting specialists’ and auditors' opinion, with IFRS 9 as an example. We also want to examine the importance of accounting specialists' knowledge and expertise and how this is transferred further in the firm, to auditors and clients. 

This study has a qualitative approach where interviews and document analysis have been used to reach the accounting specialists and auditors' perspective. By applying professionalism theory, we have analyzed our empirical data to reach our conclusions. 

The results of this study show that both roles are important and crucial in the work with new standards. The professionals possess high knowledge and expertise that are used in different ways. We have found that transfer of knowledge is a big part for audit firms in the work with new standards, since the understanding of a new standard is created through internal support functions. Our data also shows that the studied audit firms work with good internal support functions to facilitate understanding of IFRS 9 which is considered a complex standard.

Place, publisher, year, edition, pages
2019. , p. 81
Keywords [sv]
IFRS, Big Four, redovisningsspecialist, revisor, professionalism, kunskapstransferering
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-19563OAI: oai:DiVA.org:hkr-19563DiVA, id: diva2:1332206
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-06-28 Created: 2019-06-27 Last updated: 2019-06-28Bibliographically approved

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Hur arbetar svenska Big Four med nya standarder? - Infördandet av IFRS 9: Redovisningsspecialisters och revisorers perspektiv(672 kB)6 downloads
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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
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  • asciidoc
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