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Kan professionell skepticism användas för att förutse revisorers beteende?
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.

One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification. Earlier research in Social Identity Theory has shown that client identification is negatively related to auditor independence and that profession identification is positively related to auditor independence.

A quantitative method is used in this dissertation. A survey was sent to 1000 qualified Swedish auditor. 273 of those replied. The material was statistically analyzed to test the different hypothesis in the dissertation. Our survey showed that professional skepticism has no relation to client- and profession identification. There is however a weak positive relation between professional skepticism and auditor independence. The conclusion is that more research is needed to investigate if auditor independence really is affected by the auditor ’s professional skepticism.

Abstract [sv]

Revisorer har en stor roll i dagens samhälle. Efter finanskrisen har frågan om revisorns oberoende diskuterats flitigt. Det finns både för- och nackdelar med att en revisor varit länge på ett företag och därför är frågan svårlöst.

En av egenskaperna som uppmuntras hos en revisor är professionell skepticism. En viktig del av den professionella skepticismen är revisorns personliga skepticism. Syftet med den här uppsatsen är att påvisa att en hög professionell skepticism hos revisorer kan motverka vissa oberoenderelaterade problem. Mer specifikt undersöks den professionella skepticismens påverkan på revisorns identifikation med klienten och med den egna professionen. Tidigare forskning inom Social Identity Theory har visat att identifikation med klienten är negativt relaterat till oberoende och att identifikation med den egna professionen är positivt relaterat till oberoende.

I uppsatsen används en kvantitativ metod. En enkät skickades till 1000 kvalificerade svenska revisorer varav 273 svarade. Detta material analyserades statistiskt för att pröva hypoteserna i uppsatsen. Undersökning visar att professionell skepticism inte har någon påverkan på klient- och professionsidentifikation hos revisorn. Det finns däremot en svag positiv relation mellan professionell skepticism och revisorns oberoende. Slutsatsen blir därför att mer forskning behövs för att undersöka om revisorns oberoende faktiskt påverkas av revisorns professionella skepticism.

Place, publisher, year, edition, pages
2012. , 53 p.
Keyword [en]
Professional skepticism, Social Identity Theory, Client identification, Profession identification, Auditor independence
Keyword [sv]
Professionell skepticism, Social Identity Theory, Klientidentifikation, Professionsidentifikation, Revisorns oberoende
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-9627OAI: oai:DiVA.org:hkr-9627DiVA: diva2:546613
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-08-24 Created: 2012-08-24 Last updated: 2012-08-24Bibliographically approved

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Professionell Skepticism(835 kB)285 downloads
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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
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Output format
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