OBJETIVOS: Avaliar a certeza de qualidade dos resultados mamográficos em uma instituição de referência para diagnóstico e tratamento do câncer de mama na Região Sul do Brasil, considerando as recomendações da quinta edição do BIRADS (“Breast Imaging Reporting and Data System”) para propósitos de auditoria. MATERIAL E MÉTODOS: Foi realizado um estudo de coorte observacional retrospectivo e transversal com 4911 pacientes que foram submetidas a pelo menos uma mamografia durante o ano de 2013 em um hospital público regional, ligado a uma universidade pública federal na Região Sul do Brasil. Essas pacientes foram acompanhadas até 31 de dezembro de 2014, para checar as taxas de desempenho dos resultados mamográficos na instituição em estudo, incluindo verdadeirospositivos (VP), verdadeiros-negativos (VN), falso-positivos (FP), falso-negativos (FN), valores preditivos positivos (VPP), sensibilidade e especificidade com um intervalo de confiança de 95%. RESULTADOS: O estudo demonstrou alta certeza de qualidade nos resultados das mamografias digitais diagnósticas, especialmente em relação à sensibilidade (90,21%) e especificidade (98,97%). O valor preditivo positivo (VPP) geral foi estimado em 65,3%. A taxa de interpretação anormal (ou reconvocação) foi de 12,26% e a razão de verossimilhança (“likelihood ratio”) das mamografias diagnósticas obtida foi 86,68%. CONCLUSÕES: Conclui-se que os resultados de mamografias digitais diagnósticas foram apropriados e similares aos valores pospostos pelo BIRADS. Além disso, o estudo proporcionou auto-reflexão e auto-avaliação da prática radiológica no serviço, o que é essencial para o melhoramento e processo de colaboração mais efetivo entre todos os profissionais envolvidos com o diagnóstico e tratamento do câncer de mama. Esses resultados podem incentivar outras instituições a atingirem altas taxas de qualidade de desempenho nos resultados mamográficos, apesar de possíveis limitações estruturais quando comparadas a instituições de países desenvolvidos. / OBJECTIVES: To evaluate the quality assurance of the mammography results in a reference institution for breast cancer diagnosis and treatment in southern Brazil, considering the BIRADS (Breast Imaging Reporting and Data System) 5th edition recommendations for auditing purposes. MATERIAL AND METHODS: We performed a retrospective cohort observational and cross-sectional study with 4911 patients who underwent at least one mammography throughout the year of 2013 in a regional public hospital, linked to a federal public university in southern Brazil. These patients were followed until 31st December, 2014 to check the performance rates of mammography results in our institution, including true-positives (TP), true-negatives (TN), false-positives (FP), false-negatives (FN), positive predictive values (PPV), sensitivity and specificity with a confidence interval of 95%. RESULTS: The study has showed high quality assurance on digital diagnostic mammographic results, especially regarding sensitivity (90,21%) and specificity (98,97%). The overall positive predictive value (PPV) was estimated in 65,3%. The abnormal interpretation rate (recall rate) was 12,26% and the likelihood ratio of diagnostic mammograms obtained was 86,68%. CONCLUSIONS: We concluded that our digital diagnostic mammography results were appropriate and similar to values proposed by the BIRADS. Also, the study provided self-reflection and insights on our radiological practice, which is essential to the improvement and more effective collaboration process between all the professionals involved with breast cancer diagnosis and treatment. These results may incentivize other institutions to achieve high quality performance rates in mammography results, despite possible infrastructure and facilities limitations when comparing to developed countries.

Em razão da velocidade em que os negócios ocorrem e dos riscos que estão envolvidos, a auditoria interna das empresas necessita apresentar soluções para agregar valor ao trabalho realizado. Neste sentido, auditoria contínua vem sendo apresentada como uma solução para obter-se ganhos em eficiência, uma vez que utiliza a base tecnológica da empresa. O objetivo deste trabalho é apresentar de que modo se desenvolve o processo de implantação de auditoria contínua no Hospital de Clínicas de Porto Alegre e quais os resultados decorrentes dessa adoção. A metodologia de trabalho empregada foi o estudo de caso único e os dados foram obtidos por meio de observação participante, análise documental, questionário com os participantes da auditoria interna - objeto do estudo - e entrevista com o fornecedor do software ACL, escolhido como software para a extração dos dados. Os resultados demonstram que a empresa obteve as vantagens esperadas com a adoção de auditoria, contínua embora o processo seja gradual, apresente desafios e necessite de constantes investimentos por parte da equipe, que trabalha de forma multidisciplinar. / Given the speed at which trades take place and the risks that are involved, internal audit firms need to provide solutions to add value to the work performed. In this sense, continuous auditing has been presented as a solution to obtain efficiency gains, since it uses the technology base of the company. The objective of this paper is to present how the process develops the deployment continuous auditing in the Hospital de Clínicas de Porto Alegre and what the results arising from this adoption. The methodology employed was the single case study and data were collected through participant observation, document analysis, and questionnaire with the participants of the internal audit - object of study - and interviews with the software vendor ACL, chosen as software for data extraction. The results demonstrate that the company had expected with the adoption of continuous auditing, advantages although the process is gradual, present challenges and require continuing investments by the team, working in a multidisciplinaryway.

Thesis (MPA. (Public Administration)) -- University of Limpopo, 2018 / The Constitution of the Republic of South Africa of 1996 requires the Legislature in Local, Provincial and National Governments to hold the Executive accountable and continue to do oversight on the work of government. The Legislature in executing its work, sometimes make use of the Auditor General’s reports, Public Finance Management Act (PFMA) reports and all other reports submitted by constitutional institutions, the Executive and other agents of the State. The study investigates whether the Legislature understands its mandate as legislated and whether the legislation is efficient and effective in ensuring accountability and conducting oversight of the work of the Executive. The research methodology used in this study is the qualitative approach. The respondents were clear that the Legislature understand its business as legislated, and further that there is a challenge at implementation of these important functions of the Legislature. There is varying implementation due to resources, capacity constraints and lack of commitment. The study recommends that the training of Members of the Legislature and staff, allocation of adequate resources and proper planning. The commitment of the Members of the Executive to the process and implementation of consequence management for poor performance and key interventions to ensure efficient and effective oversight of public finances in the province

Revisorns uppgift att säkerställa att den finansiella informationen stämmer med verkligheten har ifrågasatts i samband med företagsskandaler. En åtgärd för att bekämpa detta och bidra med en god revisionskvalitet var införandet av obligatorisk byrårotation. Obligatorisk byrårotation har blivit omdiskuterat. Framförallt har det blivit omdiskuterat på grund av de två olika lägren i frågan, de som är för regleringen och de som är emot densamma. Den aktör som kan anses ha en stor insikt i frågan om hur denna åtgärden påverkar revisionskvaliteten är revisorn. Då det saknas studier som beaktar revisorns perspektiv väcks studiens syfte. Syftet med studien är att från revisorns perspektiv undersöka om den obligatoriska byrårotationen bidrar till förbättrad revisionskvalitet, samt skapa en större förståelse för hur obligatorisk byrårotation påverkar revisionskvaliteten. För att uppfylla studiens syfte har följande forskningsfrågor utvecklats; “Anser revisorer att obligatorisk byrårotation påverkar revisorns kompetens? I så fall, på vilket sätt?” och “Anser revisorer att obligatorisk byrårotation påverkar revisorns oberoende? I så fall, på vilket sätt?”. Studien har genomförts ur revisorernas perspektiv med djupintervjuer av revisorer. För att belysa revisorns perspektiv på regelverk och revisionskvalitet har tidigare forskning inom ämnet informerat hur empirin samlats in och analyserats. I studiens resultat identifierades fyra faktorer till revisionskvalitet, vilka var; synligt oberoende, faktiskt oberoende, regelverkskompetens samt erfarenhetskompetens. Studiens slutsats föreslår att obligatorisk byrårotation endast påverkar revisorns synliga oberoende och inte det faktiska oberoendet, medan det inte framgår huruvida den sammantagna kompetensen påverkas. / The auditors main assignment is to ensure that the financial information presented by corporations align with the reality. This assignment has been heavily criticized in connection with corporate scandals.  A measure to this and to ensure good audit quality was the introduction of mandatory audit firm rotation. Mandatory audit firm rotation has been greatly discussed, mainly because of the two differences of opinions. The current sides are those who are advocate for regulation and those who are objectors. One actor who deems to have great knowledge in the matter are auditors. Since there seems to be lacking studies regarding the auditors perspective, the following purpose evolved. The purpose of this study is to analyze the auditors perspective on the introduction of mandatory audit firm rotation and its impact on audit quality. Furthermore, the purpose of this study is to also create a greater understanding of the implications that mandatory audit firm rotation has on audit quality. To achieve the purpose of this study the following research questions has been developed; “Do auditors consider mandatory audit firm rotation to affect the auditor’s competence? If so, in what way?” and “Do auditors consider mandatory audit firm rotation to affect the auditor's independence? If so, in what way?”. The study has had a focus on the auditor’s and their perspective by interviewing auditors. By illustrating the auditor’s perspective with regulations and audit quality, previous research has been taken into account to inform how the empirical data has been collected and analyzed. The results of the study identified four factors which together form audit quality; independence in appearance, independence in fact, competence from frameworks and competence from experience. The conclusion of the study suggests that mandatory audit firm rotation only affect the auditor's independence in appearance and not the independence in fact. However, it is not clear whether or not the overall competence is affected by mandatory audit firm rotation.

The evolvement of digital reporting has changed the way financial information is prepared and disseminated (Debreceny and Gray, 200 1 ). Previous research has shown that digital reporting has increased, particularly in the last five years, and this usage is characterised by greater volumes of business and financial information over that traditionally provided in print-based mode (Smith, 2003). The new opportunities and benefits offered by digital reporting are matched by challenges and implications not only for the preparers and auditors but also for users. It is expected that in the near future, financial reporting will move entirely from the primarily print-based mode to digital-based mode as the primary information dissemination channel (Oyelere et aI., 2003; Fisher et aI., 2004). Research in the area of digital reporting has been conducted in the past decade. Within this research, a considerable number of issues have been raised. These issues relate to various parties, such as policy makers, preparers, auditors, system designers and users. While several research questions and hypotheses concerning these parties have been posed and investigated, most of the research questions and hypotheses have been formed from a preparers' perspective, leaving the examination of issues from a users' perspective largely unexplored. This study focuses on users. It examines the effect of presentation formats on decision makers' performance in relation to decision quality, perceptions and cognitive information processing in the digital reporting environment. It aims to extend the digital reporting literature. This study extends the existing body of knowledge on digital reporting environment in several ways. First, this study examines the effect of presentation formats on the quality of users' decision making. This study follows Kleinmuntz and Schkade (1993) who described 'decision quality' in the context of two cost-benefit dimensions in relation to decision makers' cognitive processes, namely decision accuracy and cognitive effort. Decision accuracy reflects the ability of a strategy to produce an accurate outcome while cognitive effort reflects the total cognitive expenditure incurred in completing a task. Second, this study examines users' perceptions of three digital presentation formats: PDF, HTML and XBRL. This study compares subjects' perceptions of usefulness and ease of use of the three presentation formats with their actual outcome. It also includes examining whether perceptions are an important factor in influencing preferred presentation format. Finally, this study examines whether digital presentation formats address the concern over functional fixation in the accounting context of 'recognition versus disclosure' in the reporting of financial information. This study used public accounting practitioners in New Zealand as participants. Sixty two subjects participated in the experiment, which involves an experiment exercise and a post experiment questionnaire. The results indicate that presentation formats impact on decision accuracy. This finding is consistent with previous studies conducted using non-digital presentation formats such as tabular and graphical in the psychology and information systems literature (Stock and Watson, 1984; Dickson et aI., 1986; Iselin, 1988; DeSanctis and Jarvenpaa, 1989; Mackay and Villareal, 1987; Hard and Vanacek, 1991; Stone and Schkade, 1991; Anderson and Kaplan, 1992; Bricker and Nehmer, 1995; Ramarapu et aI., 1997; Frownfelter-Lohrke, 1998; Almer et aI., 2003). The results, however, indicate that presentation formats do not impact decision makers' cognitive effort. These findings suggest that preparers, standardsetters and regulatory bodies should recognise that presentation format impacts on users' decision making processes and select appropriate formats that lead to improvement in decision making. Additionally, the results indicate that users' perceptions of the usefulness and ease of use of the reporting technologies are similar across the three presentation formats. The results also show that users' perceptions do not necessary correspond to actual performance. Users' perceptions are found to influence their preferred presentation format. The findings of this study provide useful insights on users' perceptions, performances and preferences of the digital presentation formats. Such results provide a holistic and comprehensive view of the importance of perceptions and the effect of presentation formats on decision makers' performance. This is particularly relevant since if more advanced forms of digital reporting are to be encouraged, then there is also the need for users to be made more aware of the benefits to be gained from the different forms of presentation. Finally, the results show that of the four recognised stages of information processing (i.e. acquisition, evaluation, weighting and judging information), functional fixation is found to only exist at the judgment stage. However, the effect of presentation format is only significant at information evaluation stage. The results indicate that the interaction between presentation formats and placement of information does not affect decision makers' information processing. This suggests that presentation formats do not solve the concern about recognition versus disclosure (functional fixation) in information processing stages. These fmdings are not consistent with Hodge et al. (2004) but are consistent with Luft and Shields (2001) who suggest functional fixation could not be alleviated because the accounting itself would affect the allocation of people's attention. This study extends the literature on presentation format by examining the quality of decision making arising from the use of different presentation formats in a digital reporting environment. It provides evidence that users' perceptions of ease of use of a presentation format do not necessarily correspond to their actual performance (cognitive effort) once a particular task has been performed. This study also provides evidence that the acceptance of a technology is highly dependent on the perceptions of that technology. Therefore, limited knowledge and appreciation of the capabilities of a technology may have the undesired effect of deterring use of the technology although it may improve performance.

The evolvement of digital reporting has changed the way financial information is prepared and disseminated (Debreceny and Gray, 200 1 ). Previous research has shown that digital reporting has increased, particularly in the last five years, and this usage is characterised by greater volumes of business and financial information over that traditionally provided in print-based mode (Smith, 2003). The new opportunities and benefits offered by digital reporting are matched by challenges and implications not only for the preparers and auditors but also for users. It is expected that in the near future, financial reporting will move entirely from the primarily print-based mode to digital-based mode as the primary information dissemination channel (Oyelere et aI., 2003; Fisher et aI., 2004). Research in the area of digital reporting has been conducted in the past decade. Within this research, a considerable number of issues have been raised. These issues relate to various parties, such as policy makers, preparers, auditors, system designers and users. While several research questions and hypotheses concerning these parties have been posed and investigated, most of the research questions and hypotheses have been formed from a preparers' perspective, leaving the examination of issues from a users' perspective largely unexplored. This study focuses on users. It examines the effect of presentation formats on decision makers' performance in relation to decision quality, perceptions and cognitive information processing in the digital reporting environment. It aims to extend the digital reporting literature. This study extends the existing body of knowledge on digital reporting environment in several ways. First, this study examines the effect of presentation formats on the quality of users' decision making. This study follows Kleinmuntz and Schkade (1993) who described 'decision quality' in the context of two cost-benefit dimensions in relation to decision makers' cognitive processes, namely decision accuracy and cognitive effort. Decision accuracy reflects the ability of a strategy to produce an accurate outcome while cognitive effort reflects the total cognitive expenditure incurred in completing a task. Second, this study examines users' perceptions of three digital presentation formats: PDF, HTML and XBRL. This study compares subjects' perceptions of usefulness and ease of use of the three presentation formats with their actual outcome. It also includes examining whether perceptions are an important factor in influencing preferred presentation format. Finally, this study examines whether digital presentation formats address the concern over functional fixation in the accounting context of 'recognition versus disclosure' in the reporting of financial information. This study used public accounting practitioners in New Zealand as participants. Sixty two subjects participated in the experiment, which involves an experiment exercise and a post experiment questionnaire. The results indicate that presentation formats impact on decision accuracy. This finding is consistent with previous studies conducted using non-digital presentation formats such as tabular and graphical in the psychology and information systems literature (Stock and Watson, 1984; Dickson et aI., 1986; Iselin, 1988; DeSanctis and Jarvenpaa, 1989; Mackay and Villareal, 1987; Hard and Vanacek, 1991; Stone and Schkade, 1991; Anderson and Kaplan, 1992; Bricker and Nehmer, 1995; Ramarapu et aI., 1997; Frownfelter-Lohrke, 1998; Almer et aI., 2003). The results, however, indicate that presentation formats do not impact decision makers' cognitive effort. These findings suggest that preparers, standardsetters and regulatory bodies should recognise that presentation format impacts on users' decision making processes and select appropriate formats that lead to improvement in decision making. Additionally, the results indicate that users' perceptions of the usefulness and ease of use of the reporting technologies are similar across the three presentation formats. The results also show that users' perceptions do not necessary correspond to actual performance. Users' perceptions are found to influence their preferred presentation format. The findings of this study provide useful insights on users' perceptions, performances and preferences of the digital presentation formats. Such results provide a holistic and comprehensive view of the importance of perceptions and the effect of presentation formats on decision makers' performance. This is particularly relevant since if more advanced forms of digital reporting are to be encouraged, then there is also the need for users to be made more aware of the benefits to be gained from the different forms of presentation. Finally, the results show that of the four recognised stages of information processing (i.e. acquisition, evaluation, weighting and judging information), functional fixation is found to only exist at the judgment stage. However, the effect of presentation format is only significant at information evaluation stage. The results indicate that the interaction between presentation formats and placement of information does not affect decision makers' information processing. This suggests that presentation formats do not solve the concern about recognition versus disclosure (functional fixation) in information processing stages. These fmdings are not consistent with Hodge et al. (2004) but are consistent with Luft and Shields (2001) who suggest functional fixation could not be alleviated because the accounting itself would affect the allocation of people's attention. This study extends the literature on presentation format by examining the quality of decision making arising from the use of different presentation formats in a digital reporting environment. It provides evidence that users' perceptions of ease of use of a presentation format do not necessarily correspond to their actual performance (cognitive effort) once a particular task has been performed. This study also provides evidence that the acceptance of a technology is highly dependent on the perceptions of that technology. Therefore, limited knowledge and appreciation of the capabilities of a technology may have the undesired effect of deterring use of the technology although it may improve performance.

The evolvement of digital reporting has changed the way financial information is prepared and disseminated (Debreceny and Gray, 200 1 ). Previous research has shown that digital reporting has increased, particularly in the last five years, and this usage is characterised by greater volumes of business and financial information over that traditionally provided in print-based mode (Smith, 2003). The new opportunities and benefits offered by digital reporting are matched by challenges and implications not only for the preparers and auditors but also for users. It is expected that in the near future, financial reporting will move entirely from the primarily print-based mode to digital-based mode as the primary information dissemination channel (Oyelere et aI., 2003; Fisher et aI., 2004). Research in the area of digital reporting has been conducted in the past decade. Within this research, a considerable number of issues have been raised. These issues relate to various parties, such as policy makers, preparers, auditors, system designers and users. While several research questions and hypotheses concerning these parties have been posed and investigated, most of the research questions and hypotheses have been formed from a preparers' perspective, leaving the examination of issues from a users' perspective largely unexplored. This study focuses on users. It examines the effect of presentation formats on decision makers' performance in relation to decision quality, perceptions and cognitive information processing in the digital reporting environment. It aims to extend the digital reporting literature. This study extends the existing body of knowledge on digital reporting environment in several ways. First, this study examines the effect of presentation formats on the quality of users' decision making. This study follows Kleinmuntz and Schkade (1993) who described 'decision quality' in the context of two cost-benefit dimensions in relation to decision makers' cognitive processes, namely decision accuracy and cognitive effort. Decision accuracy reflects the ability of a strategy to produce an accurate outcome while cognitive effort reflects the total cognitive expenditure incurred in completing a task. Second, this study examines users' perceptions of three digital presentation formats: PDF, HTML and XBRL. This study compares subjects' perceptions of usefulness and ease of use of the three presentation formats with their actual outcome. It also includes examining whether perceptions are an important factor in influencing preferred presentation format. Finally, this study examines whether digital presentation formats address the concern over functional fixation in the accounting context of 'recognition versus disclosure' in the reporting of financial information. This study used public accounting practitioners in New Zealand as participants. Sixty two subjects participated in the experiment, which involves an experiment exercise and a post experiment questionnaire. The results indicate that presentation formats impact on decision accuracy. This finding is consistent with previous studies conducted using non-digital presentation formats such as tabular and graphical in the psychology and information systems literature (Stock and Watson, 1984; Dickson et aI., 1986; Iselin, 1988; DeSanctis and Jarvenpaa, 1989; Mackay and Villareal, 1987; Hard and Vanacek, 1991; Stone and Schkade, 1991; Anderson and Kaplan, 1992; Bricker and Nehmer, 1995; Ramarapu et aI., 1997; Frownfelter-Lohrke, 1998; Almer et aI., 2003). The results, however, indicate that presentation formats do not impact decision makers' cognitive effort. These findings suggest that preparers, standardsetters and regulatory bodies should recognise that presentation format impacts on users' decision making processes and select appropriate formats that lead to improvement in decision making. Additionally, the results indicate that users' perceptions of the usefulness and ease of use of the reporting technologies are similar across the three presentation formats. The results also show that users' perceptions do not necessary correspond to actual performance. Users' perceptions are found to influence their preferred presentation format. The findings of this study provide useful insights on users' perceptions, performances and preferences of the digital presentation formats. Such results provide a holistic and comprehensive view of the importance of perceptions and the effect of presentation formats on decision makers' performance. This is particularly relevant since if more advanced forms of digital reporting are to be encouraged, then there is also the need for users to be made more aware of the benefits to be gained from the different forms of presentation. Finally, the results show that of the four recognised stages of information processing (i.e. acquisition, evaluation, weighting and judging information), functional fixation is found to only exist at the judgment stage. However, the effect of presentation format is only significant at information evaluation stage. The results indicate that the interaction between presentation formats and placement of information does not affect decision makers' information processing. This suggests that presentation formats do not solve the concern about recognition versus disclosure (functional fixation) in information processing stages. These fmdings are not consistent with Hodge et al. (2004) but are consistent with Luft and Shields (2001) who suggest functional fixation could not be alleviated because the accounting itself would affect the allocation of people's attention. This study extends the literature on presentation format by examining the quality of decision making arising from the use of different presentation formats in a digital reporting environment. It provides evidence that users' perceptions of ease of use of a presentation format do not necessarily correspond to their actual performance (cognitive effort) once a particular task has been performed. This study also provides evidence that the acceptance of a technology is highly dependent on the perceptions of that technology. Therefore, limited knowledge and appreciation of the capabilities of a technology may have the undesired effect of deterring use of the technology although it may improve performance.

<p>Date             29 May 2009Program        International Business and Entrepreneurship (IB&E)Course          Master Thesis (EFO705).Authors         Karol Duda, 851010 – T317                    Hong Y Pham, 841117 - T153Tutor             Love BörjessonTitle              Human and Culture integration in Mergers & Acquisitions: A study of Andersen acquisition by KPMG in Vietnam.Research problem: What did KPMG Vietnam do to integrate organizational culture and human resource of Andersen during and after its acquisition in 2002?Purpose         The aim of this research was to focus on culture and human resource dimensions by investigating the case KPMG acquired Andersen in Vietnam in 2002.Method          The conducted methodological stance in this report is interpretive research. The qualitative method has also been utilized. This research has mostly based on primary data in which semi-structured interviews and questionnaires were implemented to collect empirical data related to Andersen Vietnam acquisition. Secondary data from books, journals, websites etc has also been gathered.Conclusion     Although KPMG did not employ every tool suggested by researchers, it was proven to perform fair or good in culture integration dimension</p>

<p>Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter.</p> / <p>The cancelling of the statutory audit for the small business is under investigation. Our aim with this study is to see what the cancelling will mean for the stakeholders we choosed.</p>

<p>Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.</p><p>Metod som använts är fallstudier med semistrukturerade intervjuer.</p><p>Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopers</p><p>Vår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet. Hållbarhetsredovisningen befinner sig ännu i sin linda, men fallföretagen är överrens om att redovisning i flera dimensioner är här för att stanna.</p> / <p>The objective of the thesis is to investigate the need for extern auditing, the bank’s expectations and the accounting firm’s condition of auditing sustainability information. The authors also touch upon whether national and international lobbying has affected the sustainability reporting.</p><p>The method used is case studies with semi structured interviews.</p><p>Case study: Handelsbanken, SEB, Swedbank, Deloitte, KPMG and Öhrlings PricewaterhouseCoopers</p><p>Our study showed that sustainability reporting is negligible from the banks perspective. The reporting today is classified as a complement to the traditional annual report, an important prerequisite to increase the acceptance is external auditing. The auditing would be facilitated by a harmonisation of the accounting rules, as a problem today is the great variations in company’s criterion and guidelines, a harmonisation would also lead to increased comparability between companies. EU has taken the first step towards international harmonisation by their modernization directive. Sustainability reporting is still in its infancy, but the case companies all agree that reporting in several dimensions is here to stay.</p>