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Revisorers yrkesetiska resonemang i mindre- och större revisionsbyråer: En jämförelse
University of Skövde, School of Business.
University of Skövde, School of Business.
2021 (Swedish)Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesisAlternative title
Auditors’ professional etical reasoining in lager and smaller audit firms : A comparison (English)
Abstract [sv]

Revisorer ställs ofta inför olika yrkesetiska dilemman då olika lösningar måste vägas mot varandra. Revisorns yrkesetiska regler anses då vara ett viktigt hjälpmedel. Det anses dock att ett yrkesetiskt problem inte kan lösas genom endast reglering då det är svårt att med hjälp av regler förhindra oetiskt handlande i praktiken. Syftet med denna studie var att undersöka huruvida revisorers yrkesetiska resonemang skiljer sig mellan revisorer anställda i mindre- respektive större revisionsbyråer. Studien undersökte även om olika aspekter skiljer sig mellan revisorer i mindre- och större revisionsbyråer samt huruvida dessa påverkar revisorers yrkesetiska resonemang.

För att besvara uppsatsens syfte har en empirisk undersökning i form av semistrukturerade intervjuer med revisorer från såväl mindre- som större revisionsbyråer genomförts. Studiens resultat påvisar att revisorers yrkesetiska resonemang skiljer sig mellan mindre- och större revisionsbyråer; dock inte på grund av revisionsbyrån storlek. En slutsats som kunnat dras av studiens resultat är att revisionsklientens storlek påverkar revisorers yrkesetiska resonemang. Större revisionsbyråer erhåller oftast större revisionsklienter vilket ställer högre krav på de yrkesetiska reglerna som tillämpas.

Abstract [en]

Auditors often find themselves in situations where different solutions must be weighed against each other. In such dilemmas, applying the auditors’ rules of work ethics can be helpful. It is considered that a professional ethical problem cannot be solved merely by regulation as it is difficult to solely use preventative measures to control unethical actions. The intention with the study was to investigate whether auditors professional ethical reasoning differs between auditors in smaller- or larger firms. The study has also explored the different circumstances facing auditors in smaller- and larger firms and whether these circumstances affect the reasoning of the auditors’ professional ethics.

To address these questions, semi structured empirical interviews with auditors of both smaller- and larger firms have been conducted. The results suggest that auditors’ professional ethics reasoning differs between smaller- and lager firms, however, not solely because of the size of the firm; a conclusion that was drawn during the study was that the size of the audit client affects the professional ethical reasoning among auditors. Larger audit firms often hold larger audit client which increases the demand on the auditor’s professional ethic rules.

Place, publisher, year, edition, pages
2021. , p. 74
Keywords [en]
Auditor, professional ethics, independence of the auditor, size of audit firms, rules of professional ethics, training in professional ethics, organizational culture
Keywords [sv]
Revisor, yrkesetik, revisorns oberoende, revisionsbyråernas storlek, yrkesetiska regler, utbildning inom yrkesetisk, organisationskultur
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-20556OAI: oai:DiVA.org:his-20556DiVA, id: diva2:1593310
Subject / course
Business Administration
Educational program
Business Administration Accounting and Auditing
Supervisors
Examiners
Available from: 2021-09-11 Created: 2021-09-11 Last updated: 2021-09-11Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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  • ieee
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  • sv-SE
  • Other locale
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