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The dramaturgy of the audit process: challenges in the social interaction between the auditor and client
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Audit is a bilateral task where the auditors are required to socially interact with their clients during the audit process. The auditor and client may encounter different expectations that could lead to challenges in their social interaction. Thus, the purpose of this study is to explore the challenges in the social interaction between the auditor and client during the audit process. Prior literature has applied versions of agency that are implicitly based on classic contract law and virtually ignored clients as a research object. The original value of this study lies in the adoption of the dramaturgical analysis into the context of audit. This study employs a qualitative research method. Semi-structured interviews were conducted with seven real auditor-client dyads in Scania, Sweden. The findings suggest that clients are fixated on the price tag of an audit and do not consider the person delivering the audit service. This puts the auditor and client at risk as the findings suggest that the social interaction is important whereby a similarity attraction in sociodemographic space facilities the social interaction. Asset evaluations can create challenges in the social interaction which are solved with residual control stemming from ownership as well as social status. The seven auditor-client dyads in this study deals with their own unique challenges that resulted in seven prototypes. This study fills in a gap in the literature by interviewing and analyzing the auditors’ respective client expectations on one another. To fulfil each other’s diverse expectations, both must embody different roles.

Place, publisher, year, edition, pages
2019. , p. 140
Keywords [en]
Auditor-client relationship, auditor-client interaction, social interaction, role, audit process, social status, dramaturgical analysis
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-19723OAI: oai:DiVA.org:hkr-19723DiVA, id: diva2:1338644
Subject / course
Företagsekonomi
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2019-08-06 Created: 2019-07-23 Last updated: 2019-08-06Bibliographically approved

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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