It is the purpose of this study to examine the underlying nature of the relative risk associated with an audit engagement.

Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster. Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser. Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur. Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega. EU-kommissionens förslag finner studien vara en aning överflödig i sin nuvarande utformning. Syftet med förslaget är bland annat att stärka oberoendet och revisionens kvalité, problem som vi i studien inte kan styrka existerar i den mån att nyttan ska överstiga kostnaden. / Background: As a result of a changed society where non-audit services have been increasingly in demand which has raised new problems. The European Commission presented a revised set of audit rules to address these alleged problems. The proposal suggests that auditor independence and audit quality is threatened by these subsidiary services. Purpose: The aim of this study is to create an understanding of how the non-audit services impact the auditor independence and audit quality. The second purpose is to increase awareness of the new legislative proposals and their consequences. Method: Based on an inductive research approach, we have through a qualitative design conducted the study. Primary data were collected through interviews and open questionnaires which then were compared with previous research and recognized literature. Results and conclusion: The conclusion of the study shows that non-audit services do not have any significant impact on auditor’s independence and audit quality, either positive or negative. The study finds that the auditor's integrity and self-interest is too strong so that independence is not threatened due to non-audit services even if the results to some extent indicate of problems to express objection towards a colleague’s work. The study finds that the EU Commission's proposal to be a bit redundant in its present form. The proposal is to strengthen the independence and audit quality but the study concludes that the benefits will not exceed the cost.

People are always the most precious assets and very hard to be replaced in the enterprises. Therefore, how to retain talented and experienced auditors and keep them in accounting firms is a very important issue that every accounting firm has to face. In this study, we want to understand: (1) If different auditors in accounting firms have influence on career orientation, achievement motivation, job satisfaction and their intention to stay. (2) Whether the career orientation, achievement motivation and job satisfaction of auditors in accounting firms affect their intention to stay. (3) To use job satisfaction as a mediator, analyze if achievement motivation passes through job satisfaction and then affects auditor¡¦s intention to stay. The results show that auditors with higher degrees of achievement motivation have higher degrees of job satisfaction. And if auditors with higher degrees of job satisfaction, their intentions to stay in accounting firms will also be stronger. Therefore, if accounting firms want to keep auditors to stay in accounting firms, first of all, they should recruit employees with higher degrees of achievement motivation. Then, they should try to increase auditors¡¦ degrees of job satisfaction. If these things can be done, auditors¡¦ intention to stay in accounting firms will be higher. If accounting firms can completely understand this point and try to raise auditors¡¦ welfares and improve their working environments, this study believes that auditors are willing to stay in the accounting firms and try their best to do their jobs.

No description available.

My thesis studies the changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. Overall, I found the industry more competitive in the post merger period. / xii, 149 leaves : ill. ; 28 cm.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants’ perceived affective, continuous and normative commitment during the initial five years in the firm. Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon. Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies. A predetermined training program runs along the process however, which entails elements of a collective and formal approach. This study shows that several strategic choices in the socialization influence the affective and normative organizational commitment of junior accountants. The junior accountants find they can act according to their own values and affect their horizontal position in the organization. The study also indicates that the training program stimulates creation of contacts throughout the organization and gives assistants a feeling of obligation to "repay" the organization for the investment made in them.

Abstract Background: The quality of service is considered as an essential component in any service industry. It has been evolved in service marketing and has often been used in other research fields and sectors. Further, researchers have emphasized the importance of measuring the quality dimensions over years and in various industries in order to manage it. Also, they have proposed that enhancing the quality of services enhances customer satisfaction and loyalty, in turn that will enable the service provider to meet the changes and challenges in its business environment. Purpose: Based on listed companies’ perception at Nasdaq Stockholm OMX, the study seeks to evaluate the service quality provided by accounting firms in Sweden and determine the situation of its dimensions, as well as to explore their direct impact on the client satisfaction and client loyalty. In addition, the study utilizes the SERVPERF model to measure the service quality’s dimensions. Approach/methodology: To achieve the purpose, the study conducts a deductive and quantitative approach with explanatory purpose. Also, the data has been collected based an online questionnaire. It was sent to 450 listed companies at Nasdaq Stockholm OMX, resulting in a sample of 58 respondents. The analysis has been conducted based on regression analysis. Result/discussion: the research presents and discusses the result based on two hypotheses groups separately. The first hypotheses group regarding the impact of service quality and its dimensions on customer satisfaction. The second hypotheses group concerning the impact of service quality and its dimensions on customer loyalty. Originality: To the researcher’s knowledge this study is considered as a first attempt using a multi-dimension scale to assess the service quality of the accounting firms in Sweden based on the perception of Swedish listed companies.

Purpose: The purpose of this thesis is to contribute to a more comprehensive understanding of accounting firms’ visual portrayal.  Theoretical perspectives: Institutional theory, stereotype theory, legitimacy theory, stakeholder theory, and framing theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis.  Methodology: Images in the annual reports of the Big 4 accounting firms in Sweden have been analyzed over a ten-year period. In total, 654 images have been coded and analyzed based on seven concepts. The first three concepts, namely gender, ethnicity, and age, are based on a visual content analysis. For the remaining concepts: professionalism, environmental sustainability, technology, and well-being, inspiration has been drawn from a visual grading analysis. In addition, secondary data concerning various events on a firm, institutional, and macro level that are related to the concepts of this thesis have, in essence, been collected from online news articles and annual reports of the Big 4 accounting firms in Sweden.  Findings: The findings show that the portrayal of professionalism is rather high but that a downward trend can be observed for most accounting firms. Instead, more room is given to the portrayal of other aspects which mainly revolves around environmental sustainability and well-being. The portrayal of ethnicity and young people show an upward trend for most accounting firms whereas there is a rather high portrayal of women in most years. Furthermore, the portrayal in accounting firms’ annual reports seem to be somewhat related to internal as well as external events.

by Au Mo Ying, Mary, Poon Kit Wah. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1997. / Includes bibliographical references (leaves 103-105). / ABSTRACT --- p.ii toiii / TABLE OF CONTENTS --- p.iv tov / PREFACE --- p.vi / CHAPTER / Chapter I. --- INTRODUCTION / Background --- p.1 to3 / Literature review on turnover and retention strategies --- p.4 to5 / Objectives --- p.6 / Industry profile --- p.7 to10 / Approach of our study and methodology --- p.11 to12 / Chapter II. --- HYGIENE FACTORS --- p.13 to42 / Chapter III. --- MOTIVATORS --- p.43 to58 / Chapter IV. --- RECOMMENDATION --- p.59 to84 / Chapter V. --- CONCLUSION --- p.85 to87 / Chapter VI. --- APPENDICES --- p.88 / Chapter I - --- Questionnaire --- p.89 to94 / Chapter II - --- Copy of evaluation forms --- p.95 to102 / Chapter VII. --- BIBLIOGRAPHY --- p.103 to106

Cloud accounting software (CAS) emerged as part of the overall development of cloud computing. The cloud, as it is referred to, has heralded a new age in information technology and offers new and unique opportunities and challenges for organisations of all sizes. The aim of this study was to determine the awareness and perception of cloud computing technology by accounting firms in Cape Town. The findings of the survey reveal that significant awareness exists of CAS by firm managers and accountants. In some respects there are significant differences between small and medium-large firms regarding their perceptions of CAS. Smaller firms seem to be more positive toward CAS and also more agile and capable of deploying CAS than medium-large firms, and thereby are taking advantage of CAS more effectively. It is evident from the study that there are opportunities for both small and medium-large firms to make use of CAS in their attempts to grow their businesses and it is important that they become familiar with CAS and the opportunities and threats which it presents. Marketers of CAS products need to consider the firm’s size, as well as the organisational decision-making process for CAS acquisition, which can aid them in their marketing designs. / Business Management / M. Com. (Business Management)