Syfte: Syftet med denna studie är att öka förståelsen för digitaliseringens påverkan på mindre revisionsbyråer. Studien undersöker hur den professionella och kommersiella logiken påverkar företagets och de anställdas syn på förändringar drivna av digitalisering.  Metod: Den genomförda studien är en fallstudie med deduktiv ansats. Insamlingen av data har skett genom semistrukturerade intervjuer och resultat har sammanställts i en tematisk analys.   Resultat & Slutsats: Digitaliseringen har bidragit till ett skifte från den professionella logiken till den kommersiella genom att branschen har behövt bli mer kundorienterad och servicemedveten genom digitaliseringen. Däremot finns det aspekter i revisionsbranschen som fortfarande håller sig inom den professionella logiken på grund av bland annat lagar, etikkoder och praxis.   Examensarbetets bidrag: Studien visar att det finns en kontextuell skillnad mellan teori och praktik. Mindre revisionsbyråer ser inte på framtiden inom revisionsbranschen så som den befintliga teorin har visat. Studiens praktiska bidrag lyfter detta gap som en risk. Skiftet från professionell till kommersiell logik har påbörjats inom branschen och företag som inte investerar i digitalisering för att hålla sig konkurrenskraftiga riskerar att tappa kunder och inkomst.  Förslag till fortsatt forskning: Framtida studier kan förslagsvis vara att titta på ytterligare revisionsbyråer för en jämförande studie. Även en jämförelse mellan små och stora revisionsbyråer gällande den digitala mognadsgraden. Framför allt om kunder gått från mindre byråer till större byråer när digitalisering möjliggjort samarbete på distans.

Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. The auditor's independence and objectivity in ensuring high-quality audits are of utmost importance, and auditor image is a factor that is rarely considered. The image of auditors must be better understood to comprehend their behaviors better and what influences their performance and audit quality.  Purpose: The purpose of this thesis is to test if there is a relationship between auditor image, professional identification and client identification, and audit quality. Additionally, the relationship between auditor image, professional identification, and client identification will be examined.  Method: The thesis draws upon a positivistic research approach with a deductive approach using a quantitative study where a survey was sent out to authorized auditors in Sweden. A multiple regression analysis, Spearman correlation matrix, and principal component analysis have been used to analyze the data collected.  Findings: The results show a significant positive relationship between perceived professional auditor image and audit quality with a focus on economic incentives. Further, the results show a significant positive relationship between client identification and a perceived trustworthy image. The results also show that older and more experienced auditors have a significant negative relationship with audit quality with a focus on economic incentives. In comparison, younger and less experienced auditors have a significant negative relationship with a perceived trustworthy auditor image. Another result was that auditors employed at a Big Four firm have a significant positive relationship with a perceived trustworthy auditor image.

The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. In an evolving business landscape, external factors such as covid, war, and climate change have emerged, potentially impacting the determinants of audit fees. Purpose: The main objective of this thesis is to investigate the influence of external risk factors such as the covid pandemic, the Russia-Ukraine war, and climate change on audit fees. Theoretical perspectives: Theoretical concepts base on previous research and publications on determinants of audit fees, audit risk, the covid pandemic, Russia-Ukraine war, and climate change. Literature was used to derive the research gap and research questions. Methodology: A qualitative method base exploratory approach. A literature review was conducted to uncover areas of interest that require more research. The influence of external risk on the audit fees was identified as a potential area for research; a focus on the covid pandemic, the Russia-Ukraine war, and climate change. The research is based on semi-structured interviews with auditors from big four audit firms in Sweden. Empirical foundation: Six auditors from various professional levels participated in the interview process to obtain empirical data. Conclusions: The findings of the study show that covid, Russia-Ukraine war, and climate change have significant implications on audit fees. These external factors contribute to increased complexity and risk in the audit process, necessitating additional resources and effort leading to increase in audit fees. Recognizing the influence of COVID-19, war, and climate change on audit fees is crucial for auditors, audit clients, policymakers, and regulators. This awareness can inform decision-making processes, financial planning, risk assessments, and the development of appropriate regulatory frameworks, ultimately promoting transparency and strengthening the overall integrity of the audit process. The findings contribute to the existing body of knowledge and serve as a foundation for further exploration and understanding of the complex relationship between these external factors and audit fees.

Research questions: What motivational factors can make Generation Z stay in the audit industry? How can the audit industry motivate Generation Z for reduced staff turnover? Purpose: The aim is to investigate, through an exploratory study to increase the understanding of what motivates Generation Z to remain in the auditindustry. Method: A qualitative study has been done, where semistructured interviews where used tocollect data. In addition to this, secondary data and observation has alsobeen used strengthen the credibility of the study and to be able to explainand analyze the results that was given. Conclusion: The conclusion reached in this study, is that the high staff turnover in the auditingindustry is a complex problem. The main factors for Generation Z to feelmotivated to stay in the industry are development, responsibility andconfirmation, reward, socialization and working conditions. To increasethe motivation of the generation, the audit industry needs to take action bychallenging and affirming the employees. It also appears that the auditindustry needs to work on the balance between private life and work life,as the industry is characterized by very high workloads at times. Inaddition, social factors and the salary issue need to be dealt with in orderto motivate Generation Z to continue working in the industry. / Forskningsfrågor: Vilka motivationsfaktorer driver Generation Z till att stanna kvar inomrevisionsbranschen?Hur kan revisionsbranschen motivera Generation Z för minskad personalomsättning? Syfte: Syftet är att genomföra en explorativ studie för att öka förståelsen för vad som motiverar Generation Z till att stanna kvar inom revisionsbranschen. Metod: En kvalitativ studie har genomförts där semistrukturerade intervjuer använts. Ävensekundärdata och observation har använts för att stärka trovärdigheten istudien samt för att kunna förklara och analysera resultatet somframkommit. Slutsats: Slutsatsen som studien kommit fram till är att den höga personalomsättningen inomrevisionsbranschen är ett komplext problem. De främsta faktorerna för attGeneration Z ska känna motivation till att stanna inom branschen ärutveckling, ansvar och bekräftelse, belöning, socialisering, arbetsvillkor.För att öka motivationen hos generationen behöver revisionsbranschen taåtgärder genom att utmana och bekräfta de anställda. Det framgår även attrevisionsbranschen behöver arbete med balansgången mellan privatliv ocharbetsliv då branschen präglas av hög arbetsbelastning i perioder.Därutöver behöver sociala faktorer och lönefrågan hanteras för att fåGeneration Z att motiveras till fortsatt arbete inom branschen.

The purpose of this study is to demonstrate how the phenomenon of technostress is present in the accounting and auditing industry depending on the mode of working and further examine its relationship with job satisfaction and organizational commitment which in this context is valid to measure turnover intentions. A quantitative research approach was used in this research where the primary data was collected through a survey among audit and accounting professionals in Sweden. Standard multiple regression analysis to examine how technostress is connected to job satisfaction and organizational commitment. The findings of this research confirm that technostress as a phenomenon. is perceived regardless of the mode of working in the accounting and auditing branches. Moreover, it was found that technostress is negatively associated with job satisfaction and further with organizational commitment.

This study aims to contribute to internal auditing´s body of knowledge. This will be done by identifying and evaluating the approaches taken by internal auditors in assuring in the management of an organisation's cybersecurity. Qualitative research has been undertaken for this study by collecting data through semistructured interviews. A total of five internal auditors, also members of the IIA, were interviewed for the data. Thematic analysis was used to analyse the data. Previous literature was examined, and four concepts were identified to analyse the data. These are internal auditing, cybersecurity, information security and assurance. Data collected through the interviews have been studied through these concepts and the theory of the Three Lines of Defence Model. Results showed that internal auditors assure reasonable cybersecurity through their audits from an independent position. Both internal auditors and information security are critical for cybersecurity. Assuring cybersecurity is challenging due to the people factor. Furthermore, internal auditors exert huge influence within organisations which should be used with integrity and objectivity. The study shows that internal auditors should expand their skills and competencies to assure cybersecurity in today´s new risk landscape. Internal auditors should also use their influence actively to assist in building a cybersecurity-aware culture.

Background: There are several studies that have found an expectation gap between auditors and different stakeholders. Since 2019, there has been a sharp increase in the number of individual investors in Sweden. There is a lack of studies examining the expectation gap between auditors and individual investors. Purpose: The purpose of the study is to analyze and explain whether Swedish auditors and individual investors have a different view regarding the auditor’s responsibility, reliability, and decision usefulness. Furthermore, the view of individual investors is analyzed with different demographic factors. Research method: This is a quantitative study with a deductive approach, where the hypotheses are developed from prior research. The empirical data comes from the answers from a mail survey and a web survey. The survey consisted of statements regarding the auditor’s responsibility, reliability, and decision usefulness. Results: The study shows that there is an expectation gap between auditors and individual investors in Sweden. The study also shows that experience from the stock market leads to a more narrow expectation gap between auditors and individual investors in Sweden. Contributions: The study contributes to a better understanding of what the expectation gap between auditors and individual investors in Sweden consists of. Additionally, it shows how individual investors in Sweden perceive the auditor’s responsibility, reliability, and decision usefulness / Bakgrund: Det finns många studier som konstaterat ett förväntansgap mellan revisorer och olika intressentgrupper. Sedan 2019 har antalet småsparare i Sverige kraftigt ökat. Det saknas studier som undersöker småspararnas förväntningar på revisorn. Syfte: Syftet med studien är att analysera och förklara huruvida svenska revisorer och småsparare har olika uppfattningar gällande revisorns ansvar, tillförlitlighet och beslutspåverkan. Vidare analyseras även småspararnas uppfattningar utifrån olika demografiska faktorer. Metod: Studien är kvantitativ med en deduktiv ansats, där hypoteserna utvecklats med hjälp av tidigare forskning. Empirin har samlats in genom en mailenkät och en webbenkät som utgörs av påståenden om revisorns ansvar, tillförlitlighet och beslutspåverkan. Resultat: Resultatet visar att det finns ett förväntansgap mellan revisorer och småsparare i Sverige. Vidare visar resultatet att utbildningsnivå inte minskar förväntansgapet, men att mer erfarenhet på börsen leder till ett mindre förväntansgap mellan revisorer och småsparare i Sverige. Kunskapsbidrag: Studien bidrar till ökad förståelse för hur förväntansgapet mellan revisorer och småsparare i Sverige ser ut. Därtill hur revisorer och småsparare i Sverige ser på revisorns ansvar, tillförlitlighet och beslutspåverkan.

Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. Due to the importance of the social dynamics, one could argue that a need to investigate which roles women receive in the firms and why from a visionary perspective.  Purpose: The purpose of this thesis is to explore the development of the construction of women’s roles in auditing firm's financial reports.  Method:  The method that we used in this thesis is both qualitative and quantitative methods as we found it to be most appropriate for the study. Also, an abductive research approach that uses a string of previous theories within visual accounting to form a theoretical framework of roles assigned to women in auditing is used. Moreover, this was later used to code and analyze the images found in annual reports in order to be able to answer our research question, and purpose of the study. Findings: Because of institutional events that hinders women from advancing in their career as well as male-dominated hierarchy the major finding of this thesis demonstrates that women are undervalued in several roles. The consistent high role development in subordinate versus the lack of presence in leadership role as the major finding. Moreover, the symbolic role development reinforces expression of inclusivity that women carry in the organization, while other role development were volatile.

Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component in a mock auditor going concern opinion for the airline. As a whole, the dissertation addresses the lack of an underlying system design theory and comprehensive view needed to build upon and advance the continuous assurance movement and addresses the question of how continuous auditing systems should be designed to produce knowledge--knowledge that benefits auditors, clients, and society as a whole.

Artificiell intelligens (AI) har fått allt större uppmärksamhet inom revisionsbranschen, där den har introducerats för att öka effektiviteten och förbättra kvaliteten på revisorns arbetsuppgifter. Syftet med denna studie är att undersöka vilka faktorer som påverkar revisorns acceptans och anpassning till AI-teknologin och hur den förändrar arbetsuppgifter. Studien har kombinerat teorier som Diffusion of Innovations och Technology Acceptance Model för att skapa en ram för att förstå revisorns anpassning och acceptans i förhållande till AI-teknologin. För att samla in empiriska data har tolv revisorer intervjuats från olika revisionsbyråer och deras synpunkter har analyserats med avseende till AI-teknologin och dess inverkan på sitt arbete. Resultaten av studien visar att en mängd faktorer påverkar revisorns anpassning och acceptans, varav majoriteten framträder i ett positivt sammanhang. Det framkom även att arbetsuppgifterna generellt sett effektiviseras och förbättras genom införandet av AI-teknologin, vilket visar på en övergripande positiv inställning från revisorn. Däremot bekräftades det finnas vissa hinder, såsom kompatibilitet, komplexitet och upplevd användarvänlighet av teknologin. Studien visar även på, trots en begränsad användning av AI-teknologi inom yrkesrollen, att revisorn inser dess potential att kunna förbättra sina arbetsuppgifter snarare än att ersätta dem. För att maximera anpassning och acceptans av AI-teknologi finner studien att revisionsbyråer bör fokusera på utbildning, stöd och utveckla skräddarsydda lösningar som passar revisorns unika behov och erfarenheter. / Artificial intelligence (AI) has been receiving increasing attention within the audit industry, where it has been introduced to enhance efficiency and improve the quality of auditors' tasks. The purpose of this study is to investigate the factors influencing auditors' adaptation and acceptance to AI technology and how it transforms their work tasks. The study combines theories such as Diffusion of Innovations and Technology Acceptance Model to create a framework for understanding auditors' adaptation and acceptance in relation to AI technology. To collect empirical data, twelve auditors from different auditing firms were interviewed, and their perspectives were analyzed regarding AI technology and its impact on their work. The results of the study indicate that a range of factors influence auditors' adaptation and acceptance, the majority of which manifest in a positive context. It was also revealed that work tasks are generally streamlined and improved through the implementation of AI technology, indicating an overall positive attitude from auditors. However, certain barriers were confirmed to exist, such as compatibility, complexity, and perceived ease-of-use of the technology. The study also demonstrates that despite a limited use of AI technology within their professional roles, auditors recognize its potential to enhance their work tasks rather than to replace them. To maximize the adaptation and acceptance of AI technology, the study suggests that auditing firms should focus on education, support, and develop tailored solutions that cater to auditors' unique needs and experiences.