The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). However, it appears paradoxical that only few studies have been conducted empirically in establishing the existence of this gap, in Sub-Saharan Africa, especially in the public sector. Meaning, there is a dearth of research regarding an AEG in the public sector. Besides, regarding The Gambia, it appears that no study has ever been conducted to establish the existence of an AEG.  Hence, this thesis aims to investigate the existence of AEG in The Gambia public sector from the viewpoints of public auditors and non-auditing professionals to establish the existence and nature of the audit expectations gap and how this phenomenon can be bridged to uphold the credibility of the auditing profession. A purposive sampling was used to select 13 participants with a structured interview data collection approach. The results of the study shows that the non-auditing professionals perceived ‘detection and prevention of fraud and corruption’, and ‘assurance on the effectiveness of internal controls’ to include auditors’ roles and responsibilities, and faithfully expect them to perform these tasks; and also associate absolute assurance to audit opinions, thus resulting in naive or an unreasonable expectations gap.

Die gesetzlich verpflichtende Jahresabschlussprüfung ist in den vergangenen Jahren durch wesentliche Veränderungen gekennzeichnet. Einerseits verlangen gesetzliche Vorgaben als Reaktion auf Bilanzskandale und Finanzkrisen eine zeitnahe Berichterstattung über die rechnungslegungsrelevanten Aktivitäten geprüfter Unternehmen. Andererseits werden Rechnungslegungsprozesse mittlerweile nahezu vollständig mithilfe betrieblicher Informationssysteme, z. B. Enterprise-Resource-Planning-Systeme (ERP-Systeme) und Buchhaltungssysteme, durchgeführt. Dadurch ergeben sich sowohl der Bedarf als auch die grundsätzliche Umsetzbarkeit digitaler, kontinuierlicher Prüfungsansätze. Trotz umfangreicher Vorarbeiten im Bereich der digitalen Prüfung in den letzten 30 Jahren haben sich jedoch bislang keine Ansätze zur flächendeckenden Ausbreitung kontinuierlicher Prüfungsansätze etabliert. Grund dafür sind vor allem Barrieren auf organisatorischer und technischer Ebene. Dies stellt insbesondere kleine und mittelständische Prüfungsgesellschaften vor große Herausforderungen, da diese in der Regel nicht über personelle und fachliche Kapazitäten für die Umsetzung komplexer Prüfungssysteme verfügen. Die gestaltungsorientierte Wirtschaftsinformatik kann mit der Entwicklung von IT-Artefakten einen Beitrag zur digitalen Transformation der Abschlussprüfung leisten. In dieser Dissertation wird der beschriebene Bedarf aufgegriffen und, auf Basis eines dreistufigen Forschungsvorgehens, ein Lösungsansatz für die geschilderte Problemstellung entwickelt: Auf der ersten Stufe wird anhand einer empirischen Grundmethodik der Prüfungsprozess in der Praxis analysiert (Ist-Analyse). Auf der zweiten Stufe werden bestehende Konzepte und Erfolgsfaktoren für die Umsetzung der kontinuierlichen Prüfung untersucht (Soll-Konzeption). Das in der dritten Stufe beschriebene Lösungskonzept „Audit-as-a-Service“ sieht die Integration eines spezialisierten Informationsdienstleisters vor, der als Mediator zwischen Prüfungsgesellschaften und geprüften Unternehmen fungiert und die kontinuierliche Prüfung zu einem Geschäftsmodellansatz erweitert.

Det är nödvändigt för stora företag att förstå och kunna anpassa sig till den industriella omvandling mot ett ökat fokus på energieffektivitet som sker idag. Energieffektiviseringsdirektivet som Europeiska Unionen har utfärdat har ökat fokus på att arbeta med energieffektivitet i stora företag. Vidare har den svenska regeringen infört lagen om energikartläggning i stora företag som är baserad på Energieffektiviseringsdirektivet. Dessa lagstadgade krav uppmuntrar företag att utveckla ett ledningssystem som ställer krav på genomförande av energikartläggningar samt föreslå kostnadseffektiva åtgärder. Energieffektivitet är redan en riktigdel i många företags miljöarbete dock krävs ett mer Utvecklat och systematiskt arbetssätt än det många företag redan har för att uppnå kraven i Energieffektiviseringsdirektivet och den svenska lagen. Företaget som har undersökts i denna studie är ett världsledande teknikföretag med mer än 9000 anställda i Sverige. För närvarande har de energi som en signifikant aspekt i sitt miljöarbete i enlighet med den internationella standarden för miljöledningssystem ISO14001dag utvecklar de även sitt energiarbete genom att utföra energikartläggningar för att uppfylla den nya lagstiftningen. Detta ger en mer detaljerad insikt över energianvändningen och möjliga förbättringar som kan göras, men för att säkerställa ständiga förbättringar över en längre tidsperiod krävs ytterligare åtgärder.  I den här studien har det undersökts vilka åtgärder som ett stort företag måste införa för att öka energiprestandan och följa lagstiftningen. Genom en litteraturstudie som fokuserade på ledningssystem i kombination med intervjuer på det undersöka företaget, en kompletterande studie av två företag som omfattas av direktivet samt tre expertintervjuer identifierades fem nyckelfaktorer. Dessa faktorer är högsta ledningens engagemang, medvetenhet, mål, mätningar och utvärdering. En modell för att strukturera faktorerna utvecklades sedan. Vidare presenterades konkreta förslag på hur dessa faktorer ska implementeras. Genom att öka fokus på dessa nyckelfaktorer och implementera föreslagna åtgärder kommer företag öka sin energiprestanda och medvetenhet i organisationen om hur olika handlingar påverkar företagets energiprestanda. / It is necessary for large companies to understand and be able to adapt to the industrial Transformation towards an increasing focus on energy efficiency, which takes place today. The Energy Efficiency Directive (EED)issued by the European Union has enlarged the focus on working with energy efficiency within large companies. Further, the Swedish government has introduced the law about energy auditing in large companies, which is based on the EED. These regulations encourage companies to develop a management system that includes requirements on conducting energy audits and propose cost Deffective measures. Energy efficiency is already an important aspect within many companies environmental work, however a more developed and systematic approach to energy efficiency than most companies already have is needed in order to fulfill the legal requirements. The Company investigated in this study is one the worlds leading technology companies with more than 9000  employees in Sweden. Currently, they have energy as a significant aspect in their environmental work according to the international management system standard ISO 14001. Today they are also developing their energy work by conducting energy audits in order to comply with the new legislation. This gives a mor detailed view of the energy use and potential improvements that can be done, but in order to ensure continual improvements over a long period of time further measures are needed. Within this study it was investigated what measures a large company needs to implement in order to increase their energy performance and comply with the legislation. By a literature review focusing on management systems as well as interviews within the Company, a complementary study with two companies covered by the EED and three expert  interviews, five key factors were identified. These factors are, top management commitment, awareness, goals, measurements and evaluation. A model was then developed aligning these factors. Further, concrete proposals for action to manage these factors were presented. By!increasing focus on these key factors and implement proposed measures companies will increase their energy performance and also make the organization aware of how actions affect a company’s energy performance

I dagens samhälle finns det ett stort antal olika redovisningsstandarder och regelverk som företag måste förhålla sig till. Revisorerna granskar redovisningen för att se till att den upprätthåller den kvalitet som krävs för att den ska ge en rättvisande bild av företaget. Revisorerna ökar trovärdigheten på företags redovisning genom att granska årsredovisningar och den löpande förvaltningen. Det är Revisorsinspektionen (RI) som har som uppgift att granska de svenska revisorerna och ingripa mot revisorer som agerar oredligt. För att möjliggöra fortsatt utveckling av revisionsyrket måste de grundläggande orsakerna till revisionsmisslyckanden identifieras och revisionskvaliteten måste oavbrutet prövas. Syftet med studien är att analysera och granska samtliga disciplinärenden från RI som resulterat i en disciplinär åtgärd för en revisor. Studien ämnar vidare att identifiera de främsta orsakerna till revisionsmisslyckanden, samt att urskilja hur felaktigheterna skiljer sig åt mellan professionsfelaktigheter och processfelaktigheter. Undersökningen genomförs med hjälp av en induktiv innehållsanalys av samtliga disciplinärenden utfärdade av RI under tidsperioden 2016-2022. Studien analyserade totalt 234 olika ärenden med sammanlagt 959 antal felaktigheter. Studien kategoriserar datamaterialet och delar upp revisionsmisslyckanden i två olika huvudgrupper: processfelaktigheter och proffessionsfelaktigheter. Studien identifierade sex olika kategorier tillhörande revisionsprocessen och två kategorier hänförda till revisionsprofessionen. Av de totala felaktigheterna studien identifierade klassificerades 87 procent som processfelaktigheter. Undersökningen påvisar att den vanligaste orsaken till revisionsmisslyckanden är olika typer av granskningsfelaktigheter / Today’s society posits a great number of different accounting standards and regulations that companies need to adhere to. Financial statements are under scrutiny by auditors to ensure that it maintains sufficient quality that it accurately depicts the enterprise. Having auditors overseeing the company's accounts increases the company’s credibility. In Sweden auditors are overlooked by the Swedish Inspectorate of Auditors (SIA), whose purpose is to maintain audit quality, mainly by supervising and examining Swedish auditors. To ensure that audit as a profession continues to develop, audit failures need to be identified, and the auditors who make errors have to undertake disciplinary actions. The purpose of this study is to analyze and examine all disciplinary cases that have been reported from the SIA that have resulted in a disciplinary action. Furthermore, the study aims to identify the most common causes for audit failure, as well as discern how errors differ between professional misconduct and procedural errors. The survey was conducted with an inductive approach, examining all disciplinary cases issued by the SIA during the period 2016-2022. In total, 234 different cases were examined, with a sum of 959 different errors. The data was categorized into two main categories: procedural errors and professional misconduct. The study presents six different categories adhering to audit procedure, and two categories adhering to the audit profession. Out of all the errors identified by the study, 87 percent were classified as procedural errors. The most frequently identified error made by Swedish auditors were different types of examining errors.

Bakgrund och problem: Revisionsbranschen har beskrivits som en manlig bransch där den kvinnliga rollen inte stämmer överens med den stereotypiska bilden av en revisor. Numera är revision inte bara ett manligt yrke men det sägs att kvinnornas möjligheter till att nå högre positioner i branschen påverkas av olika faktorer. Det är jämställt mellan män och kvinnor bland de lägre positionerna men inte bland de högre. Sverige är ett av de mest jämställda länderna i Europa men trots det så är det inte jämställt bland de högre positionerna i revisionsbyråerna. Tidigare studier har funnit att det finns faktorer som hindrar kvinnorna från att avancera uppåt i karriärtrappan men vad det är som påverkar svenska kvinnliga revisorer med barn är ännu outforskat. Därmed är denna studie ämnad till att bidra med forskning kring kvinnors upplevelser och hinder som mödrar inom revisionsbranschen i Sverige.  Syfte: Syftet med studien är att skapa förståelse för jämställdhets- problematiken i de högre positionerna i revisionsbranschen, och om moderskap kan vara en faktor som kan förklara kvinnornas underrepresentation på de högre positionerna i branschen.   Metod: Studien har genomförts med en kvalitativ metod och det empiriska materialet har samlats in genom semistrukturerade intervjuer med kvinnor i revisionsbranschen.  Slutsats: Studien visar att det inte är moderskap som utgör ett hinder för kvinnor utan det är istället att vara föräldraledig och att arbeta deltid för att kunna balansera familjelivet med arbetslivet som skapar hinder. Vidare är det dessa faktorer som påverkar kvinnornas karriärer. Moderskapet leder till att kvinnor gör andra val än innan de fick barn. Dessa val innebär att mammor förändrar sina karriärmål och visar på att de prioriterar annorlunda efter att de fått barn och således är föräldralediga under en längre period eller arbetar deltid för att ha tid med barnen när de fortfarande är små och beroende av sina mammor. / Background and problem: The audit industry has been described as a male industry where the female role does not match the stereotypical image of an auditor. Nowadays, auditing is not only a male profession, but it is said that women's opportunities to reach higher positions in the industry are affected by various factors. It is equal between men and women among the lower positions but not among the higher ones. Sweden is one of the most equal countries in Europe, but despite that, it is not equal among the higher positions in auditing firms. Previous studies have found that there are factors that prevent women from advancing up in the career ladder, but what it is that affects Swedish female auditors with children is still unexplored. Thus, this study is intended to contribute with research on women's experiences and obstacles as mothers within the auditing industry in Sweden. Purpose: The purpose of the study is to create an understanding of the gender equality problem in the higher positions in the auditing industry, and whether motherhood can be a factor that can explain the underrepresentation of women in the higher positions in the industry. Method: The study has been done using a qualitative method and the empirical material has been collected through semi-structured interviews with women in the audit industry. Conclusion: The study shows that it is not motherhood that constitutes an obstacle for women, but instead it is being on parental leave and then if necessary working part-time to be able to balance family life with working life that creates obstacles. Furthermore, it is these factors that affect women's careers. Motherhood leads women to make different choices than before they had children. These choices mean that the mothers change their career goals and show that they prioritize differently after having children and therefore take parental leave for a longer period or work part-time to have time with the children when they are still young and dependent on their mothers.

Thesis submitted in partial fulfillment of the requirements for the degree of Doctor of Technology: Department of Chemical Engineering, Durban University of Technology, 2007. / The metal finishing industry has been rated among the most polluting industries worldwide. This industry has traditionally been responsible for the release of heavy metals such as chrome, nickel, tin, copper etc into the environment. The application of cleaner production systems to a range of industries, including the metal finishing industry has provided significant financial and environmental benefits. An example of a successful application cleaner production in the metal finishing industry is the reduction in the typical water consumption from 400 1/m² to less than 10 1/m² of plated product. The successful application of cleaner production to the mental finishing industry has encountered many barriers. These barriers include the need for a highly skilled cleaner production auditor and the need for rigorous plant data to effectively quantify the cleaner production potential of the company under consideration. This study focuses on providing an alternate user-friendly audit system for the implementation of cleaner production in the mental finishing industry. The audit system proposed eliminates the need for the need for both a technical auditor and rigid plant data. The proposed system functions solely on plant operator inputs. The operator’s knowledge is harnessed and used to conduct an efficient and effective cleaner production audit. The research is based on expert knowledge, which was gained by conducting audits on some 25 companies using traditional auditing tools. This company audits were used to construct a database of data that was used in the verification of the models developed in this study. The audit is separated into different focus components. The first system developed was based on fuzzy logic multi variable decision-making. For this system the plant was categorized into different sections and appropriate fuzzy ratings were allocated based on experience. Once the allocations were completed multi variable decision analysis was used to determine the individual variable impact. The output was compared and regressed to the database equivalent. Operator inputs can then be used to determine the individual category outputs for the cleaner for the production rating for the company under consideration. The second part of this study entails the development of mathematical models for the quantification of chemical and water consumptions. This was based on the present and ideal (cleaner production) plant configuration. Cleaner production operations are compared to present operations and potential savings quantified. Mathematical models were developed based on pilot scale experiments for the acid, degreaser and zinc plating process. The pilot experiments were carried out on a PLC controlled pilot plant. These models were developed form factorial experimentation on the variables of each of the plating processes. The models developed aid in the prediction of the relevant optimum consumptions. The key challenge in traditional evaluation systems has been the quantification of the plant production. The most effective measure of production is by means of the surface area plated. In this study a novel approach using the modeled acid consumption is proposed. It was assumed that the operator inputs for the above models would not be precise. The models developed allowed for input variations. These variations were incorporated into the model using the Monte Carlo technique. The entire cleaner production evaluation system proposed is based on an operator questionnaire, which is completed in visual basic. The mathematical model was incorporated into the visual basic model. For the purpose of model verification the mathematical models were programmed and tested using the engineering mathematical software, Mat Lab. The combined fuzzy logic and mathematical models prove to be a highly effective means of completing the cleaner production evaluation in minimal time and with minimal resources. A comparative case study was conducted at a local metal finishing company. The case study compares the input requirements and outputs from the traditional systems with the system proposed in this study. The traditional model requires 245 inputs whilst the model proposed in this study is based on 56 inputs. The data requirements for the model proposed in this study is obtained from a plant operator in less than one hour whilst previous models required high level expertise over a period of up to two weeks. The quality of outputs from the model proposed is found to be very comparable to previous models. The model is actually found to be superior to previous models with regards predicting operational variations, water usages, chemical usages and bath chemical evolution. The research has highlighted the potential to apply fuzzy-mathematical hybrid systems for cleaner production evaluation. The two limitations of the research were found to be the usage of a linear experimental design for model development and the availability of Mat Lab software for future application. These issues can be addressed as future work. It is recommended that a non-linear model be developed for the individual processes so as to obtain more detailed process models. / National Research Foundation, Water Research Commission and Durban University of Technology

Tidigare forskning har visat att den teknologiska utvecklingen har påverkat många branscher. Vi har valt att fokusera på en särskild bransch och därmed är syftet med denna studie att förklara och förstå hur redovisnings- och revisionsbranschens har påverkats av digitaliserings framfart. Studien bygger vidare på tre forskningsfrågor, där första undersöker hur redovisnings- och revisionsbranschen utvecklats och förändrats under 2000-talet, den andra undersöker viktiga faktorer att beakta vid implementeringen av digitalisering och den tredje undersöker vilken förändring redovisningskonsulter och revisorer står inför. Studien bygger på empiri insamlat av redovisningskonsulter och revisorer och besvarar de tre forskningsfrågor med utgångspunkt i den teoretiska referensramen. För att uppnå syftet med studien har en kvalitativ studie valts där 11 stycken semistrukturerade intervjuer har genomförts med både redovisningskonsulter och revisorer. För att få en djupare förståelse kring ämnet diskuteras relevanta begrepp och teorier i en teoretisk referensram. Analysen bygger sedan på teori och på citat från informanterna. Utifrån informanternas uppfattningar är vår slutsats att redovisnings- och revisionsbranschen påverkats av digitaliseringens framfart. Framförallt genom förändrade arbetsuppgifter och att tillgängligheten och mobiliteten som digitaliserade arbetsmetoder för med sig, givit informanterna mer frihet i arbetet. Vi har till skillnad från tidigare forskning inom ämnet märkt av att revisionsbranschen ligger något efter redovisningsbranschen i dess arbete med att implementera digitaliserade arbetsmetoder. / Previous research has shown that the technological development has affected many industries. We have chosen to focus on a particular industry and the main purpose of this study is to explain and understand how the accounting and auditing industry has been affected by digitization. The study consists of three research questions, the first one explores how the accounting and auditing profession has changed during the 2000s, the second examines the key factors to consider in the implementation of digitization and the third examines the change that accounting consultants and auditors are facing. The study is based on empirical data collected by accountants and auditors and our three research questions that are based on our theoretical framework. In order to answer our research questions and main purpose, our study has a qualitative approach. To get a deeper understanding of our topics, we have collected relevant theories in a theoretical framework. We have conducted eleven semi-structured interviews, with both accounting consultants and auditors. The analysis is based on our theoretical framework and our empirical data. Based on informants' perceptions, our conclusion is that the accounting and auditing industry has been affected by digitization in many ways. Unlike previous research, we have noticed that the auditing industry is far behind when it comes to digitization in the daily work activities.

International Telemetering Conference Proceedings / October 22-25, 2001 / Riviera Hotel and Convention Center, Las Vegas, Nevada / Today there are many security solutions available which can facilitate both protection and sharing of telemetry data. While the technologies behind these solutions are maturing [1] [2] [3], most products lack a consistent and coherent paradigm for enforcing who is able to access the secured data, what is done with it, and insuring it can be recovered if the person who secured it is disabled.

Reducing firms’ financial constraints can be an important element for economic growth. Previous scholars have documented various factors that affect firms’ ability to access finance (e.g. Lambert et al., 2007, p. 385). In this study, we investigate the impact of financial reporting credibility in reducing firms’ financial constraints. In addition, we study the role that rule of law at a country level have on the above stated association. We hypothesize that financial reporting credibility decreases firms’ financial constraints. Then, we propose that the ability of financial reporting credibility to reduce financial constraints weakens when rule of law (at a country level) decreases. This is the first study to investigate how the association between financial reporting credibility and financial constraints are affected by rule of law on a country level, to the authors’ knowledge. The study uses 52,381 firms operating in 98 countries that responded to the World Bank’s Enterprise Surveys between the time period 2006 to 2015. Financial constraints are measured through a variable that takes into consideration the perceived amount of obstacles firms are facing in their current operations and the proxy for financial credibility is whether firms have been audited or not. Our moderating term is the World Bank’s rule of law index. By using both regression and matching analysis, we find a significant negative association between financial credibility and financial constraints. This indicates that increased financial reporting credibility leads to less financial constraints for firms. For the moderating effect of the rule of law, the results are insignificant. However, we observe that when the level of rule of law is high, increased financial credibility leads to minor improvements in access to external finance.

published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management