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Revisorn i förändringens tid: arbete för samhällsnyttan
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
Auditor in the time of change : work toward the public interest (English)
Abstract [sv]

Syfte

Syftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.

Metod

En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.

Resultat

Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.

Praktiskt bidrag och sociala aspekter

Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet. Begreppet innefattar hela revisorsprofessionen med både profession och organisation. Studien bidrar även till förståelse över hur förändringar inom den svenska revisorsprofessionen uppfattas av de svenska auktoriserade revisorerna.

Abstract [en]

Purpose

The aim of our study was to explain how the authorized auditors in Sweden perceive that the institutional changes have affected the public interest o auditing.

Method

A quantitative study was made through an electronic survey which was sent to authorized auditors in Sweden. Were 130 answers could be used in the statistical analysis.

Findings

The result shows that the members of the Swedish audit profession are united. Auditors identify themselves both with professional and organizational identity. Swedish auditors perceive that consulting is positive for the public interest; they also feel that ISA has a positive impact on the public interest. However; older auditors have a negative attitude towards international regulations. The auditor identity turned out to be the crucial element whether or not institutional changes perceived to increase or decrease the public interest.

Practical implications and originality

The study has showed that professional identity and organizational identity can be assembled as one concept, the auditor identity. The concept includes the entire audit profession, both profession and organization. The study also contributes to the understanding of how institutional changes in the Swedish audit profession is perceived by the Swedish authorized auditors

Place, publisher, year, edition, pages
2014. , 33 p.
Keyword [en]
Profession, Accountancy profession, Auditing profession, Institutional changes, Auditor identity
Keyword [sv]
Profession, Revisorsprofession, Institutionella förändringar, Revisorsidentitet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-13036OAI: oai:DiVA.org:hkr-13036DiVA: diva2:751101
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2014-10-01 Created: 2014-09-30 Last updated: 2014-10-01Bibliographically approved

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Revisorn i förändringens tid(782 kB)283 downloads
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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
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