<p>Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.</p><p>Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.</p><p>Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank.</p>

<p>Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.</p><p>Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap. Författarna har för avsikt att undersöka om det existerar ett förväntningsgap, hur detta i det aktuella fallet yttrar sig och vad som då skulle kunna minska gapet. För att kunna göra detta har författarna använt sig av en kvalitativ ansats och genomfört fyra intervjuer med olika företag samt tre intervjuer med revisionsbyråer.</p><p>Förväntningsgapet framställs ofta i teorin som något problematiskt, men efter genomförd materialinsamling och analys har uppsatsens författare kommit till den slutsatsen att det gapet inte är så problematiskt, förrän det händer något kritiskt. Inte någon av de intervjuade företagsrespondenterna upplever att det finns något förväntningsgap mellan dem och dess revisorer. Revisionsbyråernas respondenter anser dock att det finns ett förväntningsgap, men att det inte är något besvärande problem.</p> / <p>Auditing is an important part of the functioning of the society and the business community. For several years the abolished statutory auditing has been a discussed topic. Expectation gap is another topic that has been discussed. The expectations gap arises when the business and its stakeholders' expectations of the auditor’s performance don't comply with the auditor's actual implementation of the audit. This is a problem that attracted attention in recent years when several corporate scandals occurred.</p><p>The purpose of this paper is to create a greater understanding of the work and what is meant by the term expectation gap. The authors intend to examine if there exists an expectation gap, how that in that case manifests itself and what circumstances could reduce the gap. To do this, the authors used a quantitative approach and conducted four interviews with different companies and three interviews with accounting firms.</p><p>Expectation gap is often defined in the theory as something problematic, but after the collection of empirical material and the analysis the authors come to the conclusion that the gap is not that problematic, until something critically happens. None of the interviewed companies’ respondents feel that there is an expectation gap between them and their auditors. Accounting firms’ respondents, however, believe that there is an expectation gap, but that it´s not a troublesome problem.</p>

Thesis (Ph. D.)--University of Notre Dame, 2007. / Thesis directed by John G. Borkowski for the Department of Psychology. "April 2007." Includes bibliographical references (leaves 68-75).

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident. We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has. To do this, we used the qualitative method and interviewed two auditors, an auditor at KPMG and one at ÖPWC. In order to get another perspective we also interviewed two clients, Eskilstuna-Kuriren AB and Eskilstuna Energi och Miljö AB. Auditing means that with a professional critical attitude plan, review, evaluate and comment on management, annual report and accounts. Auditor's role is simply to assure the quality of information. This requires that the auditor is independent and follows confidentiality, and assumes professional ethics and generally accepted auditing. In order to reduce the expectation gap it is important that the information and communication between auditor and the client works well. In this paper we found that the analysis model is an important tool for examining auditor independence for each new assignment and each new year. We also found that our respondents believe that an open dialogue is important and that the auditor will act as a sounding board. Our clients do not feel that there is a gap in expectations because they have a record in the auditing profession and know what an auditor should and must do.

Who am I? Who are we? And how are the two entities connected? These are key issues of this study. Socialization and other sense making processes create new social identities. One possible identity is a professional one. Professional identities are discussed as a construction where expectations and experiences of construed images, cultural and professional understandings are key elements. Social identities are fundamentally described as social and individual reflections. The purpose of the study is to extend the comprehension of how professional identities are constructed and to study new professionals navigation through the complex network of images and contrasting pictures that meet them in that process. The professional identity of Swedish police officers is focused. The profession is - by many of the ten informants in this recurrent, in-depth interview study - described as a dream from childhood. The first of four interview-series has been conducted in beginning of police education, the last after nine months work experience. There are two motives that all informants mention for choosing the profession. The first is a wish to care for others and for the society, the second is excitement. Other mentioned motives are the police profession regarded as teamwork with a high community spirit. It is expected to give good opportunities to develop as individuals and is thought to be a practical occupation, described with key words such as handy and flexible. The construed image, how informants believe that others view the profession, is described either as polices as the selected model or as prejudiced and hostile. The mass media is regarded the main intermediary of the second image. By the informants, a good police is regarded as being without prejudices and is presented as male. Male strength is one desirable quality, though the strength preferably can be combined with female softness. The care-giving motive is accentuated as the most important one in the first interviews, but replaced by excitement as the most important one in practice. Some general discourses are discussed. The first three - the social, the recruitment, and the distrust discourse - are discussed as sources of understanding to the frequently discussed notion of the police profession as constituting strong team spirit. Police identity is also presented as unprejudiced, male and young in the sense of engagement and activity degree. All discourses are often challenged in work- experience, from cultural as well as from image perspectives. On a highly generalized level the police identity can be positioned as one with a high degree of community. When the stories are scrutinized clearly disparate patterns between individuals however appear. The differences are expressed either in accentuation or definition of the common labels. Earlier research on the fields of identity reveals some shortages. The individual's role in constructing social identities and the pure locus of identity is overlooked. To reduce that shortage, this study introduces a professional identity model where the individual´s position is connected to the common identity by expectations and experiences of three key identity elements -Culture, Image and the Profession itself.

This thesis is a part of a larger collaboration between students during the spring semester of 2009. The aim was to work together in order to collect more data and allow deeper analysis in the specific area chosen by each student-group. The goal was to come up with advice for banks on how to target immigrants in Sweden. During this process a common theoretical framework was decided on and a questionnaire was developed. The questionnaire was written in English and later translated to several other languages in order to reach some of the target groups that were not fluent in English. The chosen structure of each paper was to write it more like an article than a “traditional” master thesis.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne. Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap. Författarna har för avsikt att undersöka om det existerar ett förväntningsgap, hur detta i det aktuella fallet yttrar sig och vad som då skulle kunna minska gapet. För att kunna göra detta har författarna använt sig av en kvalitativ ansats och genomfört fyra intervjuer med olika företag samt tre intervjuer med revisionsbyråer. Förväntningsgapet framställs ofta i teorin som något problematiskt, men efter genomförd materialinsamling och analys har uppsatsens författare kommit till den slutsatsen att det gapet inte är så problematiskt, förrän det händer något kritiskt. Inte någon av de intervjuade företagsrespondenterna upplever att det finns något förväntningsgap mellan dem och dess revisorer. Revisionsbyråernas respondenter anser dock att det finns ett förväntningsgap, men att det inte är något besvärande problem. / Auditing is an important part of the functioning of the society and the business community. For several years the abolished statutory auditing has been a discussed topic. Expectation gap is another topic that has been discussed. The expectations gap arises when the business and its stakeholders' expectations of the auditor’s performance don't comply with the auditor's actual implementation of the audit. This is a problem that attracted attention in recent years when several corporate scandals occurred. The purpose of this paper is to create a greater understanding of the work and what is meant by the term expectation gap. The authors intend to examine if there exists an expectation gap, how that in that case manifests itself and what circumstances could reduce the gap. To do this, the authors used a quantitative approach and conducted four interviews with different companies and three interviews with accounting firms. Expectation gap is often defined in the theory as something problematic, but after the collection of empirical material and the analysis the authors come to the conclusion that the gap is not that problematic, until something critically happens. None of the interviewed companies’ respondents feel that there is an expectation gap between them and their auditors. Accounting firms’ respondents, however, believe that there is an expectation gap, but that it´s not a troublesome problem.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting. Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts. Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank.

Title: Advertising message and Customer Satisfaction A case of Lidl Sweden Problem: “Are the customers satisfied when they compare marketing message with services provided by Lidl grocery store?” Purpose: We aim to analyze the satisfaction level of customers at Lidl store and how effective messages delivered in the advertisement. Method: We used a primary research through the interviews of the managers in Lidl, and a survey questionnaire by the customers. We also used the secondary data from the website of Lidl and some qualitative information from textbooks and different sources. Conclusion: After the research, we conclude that the advertising messages of Lidl is clear and most of the customers feel satisfied with price and the quality of Lidl’s products. However, about the non-food products, the customers do not feel so pleasant and they do not have much knowledge about after sale services.

Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen. Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer. Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning. Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag.