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  • 1.
    Trifunovski, Alexandar
    et al.
    Kristianstad University, School of Health and Society.
    Steén, Max
    Kristianstad University, School of Health and Society.
    Micro-firms and the auditor: a study of the individual-firm commitment between auditors and exempted firms in Sweden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose with this dissertation is to examine the individual–firm commitment between auditors and exempted firms from the client perspective and how it is influenced by relational influencing factors. The impact of these factors is investigated through a three component model incorporating affective, calculative and normative commitment.

     

    Method: The study encompasses a triangular research method and can be seen as a twofold complementary approach. The choice of methodology seeks to qualitatively investigate how auditors actively work to impact the level of trust, social bonds and satisfaction as well as the level of commitment in their relationship with the exempted firm. The intention is to complement the findings from the qualitative study with quantitatively measured factors from the client’s perspective using a survey strategy.

     

    Conclusion: The findings of this study indicated that micro-firms are predominantly affectively committed to their auditor based on positive feelings of attachment and less due to normative and calculative reasons. Trust and satisfaction proved to be the most significant factors in ensuring long-term and enduring relationships between auditors and micro-firms.

     

    Implications: Affective commitment proved to be the most significant construct in explaining the characteristics of the auditor-micro firm relation in this study. By critically evaluating the relationship, the auditor can assess to which degree trust, social bonds and satisfaction can be implemented to strengthen the commitment of the exempted firm, thus influencing their long-term staying intention.

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