L'objectif de cette thèse est d'analyser les pratiques des consultants dans la gestion des risques psychosociaux au travail (RPS). Phénomène au cœur de l'actualité mais mal défini, les RPS peuvent faire l'objet d'une approche restrictive, tendant à individualiser le risque, à limiter la responsabilité de l'employeur et à soigner le travailleur ; ou d'une approche élargie, appréhendant la dimension organisationnelle du risque, étendant la responsabilité de l'employeur et soignant le travail et son organisation. Il s'agit d'un champ stratégique autour de l'imputation de la responsabilité du risque, opposant principalement employeurs et représentants du personnel.Sur la base d'un échantillon de 37 consultants et d'une démarche exploratoire qualitative, ancrée dans le paradigme interprétativiste pragmatique, nous avons souligné l'hétérogénéité de leurs pratiques, pouvant se traduire dans le choix du commanditaire, le profil disciplinaire du consultant, le contexte d'intervention et les modalités de questionnement, d'analyse et de « mise en marche » de la démarche. Il existe ainsi trois « pratiques-type » : les pratiques co-constructives, adaptatives et militantes. Inscrits dans une logique de marché, les consultants sont des acteurs hybrides, oscillant entre co-construction et adaptation, voire militantisme, en fonction des marges de manœuvre et des besoins du commanditaire. Un second terrain d'enquête, un établissement de soins privé ayant eu recours à l'intervention d'un consultant, a permis de mettre en évidence l'une des limites des pratiques des consultants : la « réappropriation stratégique » des préconisations et du contenu du rapport de mission par l'employeur. / The aim of this thesis is to analyze consultants' practices in psychosocial risks (PSR) management. Phenomenon at the heart of news but without consensual definition, PSR have both approaches: a restrictive one individualizes the risk, limits employer's responsibility and promotes individual care; a broader one considers the organizational dimension of the risk, extends employer's responsibility and promotes work and organization care. This is a strategic field around risk responsibility allocation, putting employers against union representatives.We conducted an exploratory qualitative study at the pragmatic interpretativist paradigm, using a consultant sample (n=37). We showed the consultants' practices heterogeneity around customer/sponsor, specialization, context and PSR management characteristics. Three “practices-type” exist: co-constructives, adaptatives and activists practices. Consultants are hybrids actors from the perspective of competitive market logic: their practices fluctuate between co-constructives and adaptatives practices, even activists ones. We also performed a second field work highlighted one limit of consultants' practices: the “strategic re-appropriation”of recommandations by employer.

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.

Antalet auktoriserade revisorer förväntas inte möta den framtida efterfrågan av dem vilket innebär att behovet av auktoriserade revisorer kommer att öka. Den reglerade auktorisationstiden uppgår idag till åtta år medan den genomsnittligen vanligtvis är tio år, vilket kan upplevas som en lång och komplex process. Vi vill undersöka hur organisationerna kan agera för att minska den genomsnittliga auktorisationstiden, genom att studera den praktiska auktorisationstiden, och därmed göra yrket mer attraktivt. Därav är syftet med studien att förklara vilka organisatoriska faktorer som påverkar revisorers praktiska auktorisationstid. Studien har en kvantitativ ansats och genom ett deduktivt angreppssätt har hypoteser utvecklats. En enkätundersökning utfördes på auktoriserade revisorer fördelade på revisionsbyråer runt om i Sverige för att pröva hypoteserna. De organisatoriska faktorerna som undersöktes i studien är mentorskap, byråspecifik utbildning och managementmetoden up-or-out. Utöver de organisatoriska faktorerna kan det finnas faktorer som påverkar auktorisationstiden, därför testades även ytterligare faktorers påverkan. Dessa faktorer var genus, ålder vid auktorisation, byrå vid auktorisation, antal skrivna auktorisationsprov, tidigare arbetserfarenheter, högskola/universitet, examensnivå och tjänstledighet. Studien resulterade inte i några signifikanta samband mellan revisorers praktiska auktorisationstid och de tre oberoende variablerna som inkluderades i studien. Därav kan slutsatsen dras att revisionsbyråerna inte antas ha en stor påverkan på revisorernas praktiska auktorisationstid. Då studien innehåller brister och att inga signifikanta samband kunde påvisas, finns där ett behov och en möjlighet för vidare forskning kring forskningsfältet. / The number of certified auditors is not expected to meet the future demand of them, which means that the need for certified auditors will increase. Today the regulated certification time amounts to eight years, while the average certification time is ten years, which can be experienced as a long and complex process. We want to investigate how organizations can act in order to reduce the average certification time, by studying the practical certification time, and therefore make the profession more attractive. Hence, the purpose of the study is to explain what organizational factors affect the auditor’s practical certification time.   The study has a quantitative approach and through a deductive approach, hypotheses have been developed. A survey was conducted on certified auditors distributed at audit firms around Sweden to test the hypotheses. The organizational factors studied in the study are mentorship, firm specific education and the management method up-or-out. In addition to the organizational factors, there may be factors that affect the certification time. Therefore, the impact of additional factors was also tested. These factors were gender, age, firm at certification, number of written certification tests, previous work experience, college/university, degree level and leave of absence.   The study did not resulted in any significant relationship between the auditor’s practical certification time and the independent variables that were included in the study. Therefore, the conclusion of the study is that audit firms cannot be expected to have a big impact on the auditor’s practical certification time. Since the study contains deficits and no significant relationship could be demonstrated, there is need and opportunity for further research on the field of research.

Sammanfattning Bakgrund: Härlett ur finansiella skandaler har revisorns oberoende i allmänhet ifrågasatts och som åtgärd har EU-kommissionen via ett revisionspaket påfört regler om tvingande byrårotation för företag av allmänt intresse. Den relationella uppdragstiden mellan revisionsbyråer och klienten har således tidsbegränsats. Härav följer diskussioner såväl inom revisionsbranschen som inom litteraturen kring huruvida en sådan tidsbegränsning kommer påverka revisionskvaliteten. I samma diskussioner förekommer inte bara uttalanden om revisorns faktiska och synbara oberoende då även revisorns kompetens diskuteras som beroende faktorer till revisionskvaliteten. Uppsatsen kommer därmed beakta såväl faktiska som synbara aspekter kring begränsade uppdragstiders påverkan på revisionskvaliteten. Syfte: Uppsatsen syftar till att komplettera redan befintliga diskussioner inom det vetenskapliga forskningsområdet som berör uppdragstiders påverkan på revisionskvaliteten. Syftet uppfylls genom att på byrånivå studera hur begränsade uppdragstider påverkar revisionskvaliteten ur såväl faktiska som synbara aspekter. Metod: Multipel logistisk regression kommer analysera insamlad data från årsredovisningar och revisionsberättelser mot faktisk revisionskvalitet. Samtidigt har en enkät utformats, vilken avser att studera tredje parts uppfattning kring synbar revisionskvalitet. Teorikapitlet kommer ligga till grund för såväl definitioner som analyser. Slutsatser: Via analysen av uppsatsens resultat för såväl den faktiska revisionskvaliteten som för den synbara revisionskvaliteten tillåts en samlad slutsats kring total revisionskvalitet. Vad avser faktisk revisionskvalitet ses inte uppdragstidens längd på byrånivå ha någon signifikant påverkan på revisionskvaliteten. Därav förmodas inte revisorns oberoende eller kompetens beröras nämnvärt av lagändringen. Dock diskuteras en indirekt påverkan på revisorns faktiska oberoende varför faktisk revisionskvalitet ändock torde anses positivt påverkad. Tredje part medger att lagändringen upplevs få en positiv effekt på synbar revisionskvalitet trots att revisorn upplevs göra avkall på sin kompetens till förmån för ett stärkt oberoende. Således förväntas den totala revisionskvaliteten bli stärkt av begränsade uppdragstider i relationen mellan revisionsbyråer och klienter. / Abstract Background: Derived from financial scandals the independence of the auditor has publicly been questioned and as a result the EU Commission regulated mandatory audit-firm rotation for public companies. Thus, the audit firm and client relationship has been limited. Hence, discussions within the accountancy profession as well as within the literature surrounding the possible effects the change in regulation might have on audit quality. Not only statements surrounding the auditors’ independence of mind and independence in appearance occur in these discussions but also the competence of the auditor as a dependent factor to audit quality. The paper will hereby consider quality aspects in fact as well as in appearance related to mandatory audit-firm rotation and its impact on audit quality. Purpose: The purpose of the paper is to complement existing discussions within the scientific area concerning the effects mandatory audit-firm rotation have on audit quality. The purpose is met while a study on firm-level is conducted combining aspects in fact with aspects in appearance related to a limitation in the length of the firm-client relationship. Method: A multiple logistic regression will be used to analyze data from annual reports and audit opinions against audit quality in fact. A survey has been designed, which intends to study external third parties’ perception of audit quality in appearance. The literature chapter will form the basis for definitions as well as analyzes. Conclusions: Through an analysis of the papers result for both audit quality in fact and audit quality in appearance, a comprehensive conclusion of total audit quality can be made. In regard to audit quality in fact, our result show no significant effect between the length of the firm-client relationship and audit quality. Hence, neither the auditor’s independence nor competence are assumed to be substantially affected by the change in regulation. However, an indirect impact on the auditor’s independence in fact is discussed, which is why audit quality in fact might still be considered to be positively affected. Third parties perceive that the change in regulation positively affects audit quality in appearance despite the fact that the auditor is seemed to sacrifice competence in favour of improved independence in appearance. Thus, the total audit quality is expected to be improved by the mandatory audit-firm rotation.

Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visibility. The purpose of the study is to explain how audit firm rotation and audit partner rotation relate to audit quality and how this relationship is contingent on firm visibility. The study is conducted quantitatively using a positivistic deductive approach. Hypotheses are developed from existing theories and literature in the area. These are later tested by translating concepts into measurable variables. Audit quality has been measured through the proxy variable discretionary accruals which was estimated by two variants of the modified Jones model. The sample consisted out of 58 large-cap firms listed on the Stockholm OMX stock exchange, constituting a total of 580 firm years. The results of this study suggest that neither audit partner rotation nor audit firm rotation has an influence on audit quality. Furthermore, these relationships are not found to be contingent on firm visibility. The study’s findings contribute to existing debate on mandatory audit rotation. However, the results need to be interpreted with certain caution as we cannot be certain that discretionary accruals measured audit quality as it was intended to do.

Background/problematization: The audit industry has historically been characterized by male dominance, and it has long been a problem to succeed in retaining women throughout the work life. Female senior managers are influenced by triggering factors that cause them to consider their continuation in the audit profession. A high number of women opt out audit firms especially at the senior managerial level and choose to restart elsewhere.   Purpose: The purpose of this thesis is to understand the decision-making process of leaving the audit industry of midcareer female auditors. By studying the phenomenon from a life world perspective, it will be described as it is perceived by the women.    Methodology: The study is based on a narrative interview method with an abductive approach where the interviews were conducted with six former female senior managers from the audit industry who left less than 10 years ago. A thematic analysis was conducted in order to analyze the collected data.   Findings: The findings indicate that family, discrimination, heavy workload, job offer and renumeration are influencing factors during female senior managers’ decision-making process. Further, the findings show that the factors influence their decision to varying degrees in different stages of the process.

Purpose: The purpose of this thesis is to explain how individual and strategic firm-level factors, through well-being as a mediating factor, make audit employees more prone to stay within the profession as well as to provide a more holistic picture of why they stay.   Methodology: The study is built upon a positivistic standpoint with a deductive approach using a quantitative method where a survey was sent out to Swedish audit employees with at least three years of experience within the profession. The data collected were analyzed by a Harman single factor test, Spearman correlation matrix, and multiple regression analysis.   Findings: The findings show that stress resilience, mentorship quality, career opportunities, and commercialization are positively related to the employee’s willingness to stay and are fully mediated through their subjective well-being. Further, the findings show that the individual expectation gap affects the willingness to stay directly and is only partly mediated through the individuals’ subjective well-being.  Theoretical perspectives: The profession theory, person-organization fit theory, and motivational theory were applied to explain the variables and the willingness to stay.

Regleringen gällande revisorsrotationen syftar till att stärka revisorers oberoende men tidigare forskning har dock påvisat diverse påföljder som kan anses som både negativa och positiva för revisorernas arbete. Således förekommer det många oeniga resultat angående revisorsrotationens olika effekter i den tidigare forskningen.   Syftet med denna studie är att förklara revisorsrotationens effekter utifrån ställningstagandet hos revisorer i olika byråtillhörigheter och professionella karriärer. För att uppnå syftet har litteratur som behandlar revisorsrotationen, byråtillhörighet och revisorsprofessionen använts. Utifrån den tidigare forskningen har   studien   utformat   åtta    hypoteser   som behandlar    revisorsrotationens   ekonomiska   effekter, förtroendeeffekter och kvalitetseffekter. För att testa hypoteserna användes en webbaserad enkätundersökning riktad till revisorer som arbetar på små och stora revisionsbyråer i Sverige.     Denna studie påvisar att revisorer med längre erfarenhet inom revisionsbranschen har en mer negativ syn på rotationens förtroendeeffekter. Studien bekräftar även att revisorerna anser att regleringen överlag är nödvändig för revisionsbranschen vilket även stöds av den tidigare forskningen. Däremot kunde studien inte påvisa någon skillnad i ställningstagandet hos revisorer i olika byråtillhörigheter. Likaså kunde ingen skillnad påvisas mellan revisorer med olika långa professionella karriärer och rotationens ekonomiska effekter och kvalitetseffekter.   Studiens viktigaste bidrag är uppmärksammandet av revisorsrotationens effekter för revisionsbyråer och deras klientföretag. På så sätt blir revisionsbyråerna mer medvetna om rotationens påföljder vilket innebär att de eventuellt kan införa åtgärder för att hantera dessa. Studien kan även visa sig relevant för klientföretagen då studien bidrar med ökade kunskaper om hur regleringen påverkar revideringen av deras räkenskaper. / Mandatory audit rotation aims to improve auditor’s independence however previous research has shown that the regulation can cause both advantages and disadvantages on the audit profession. Researchers are therefore in a disagreement over whether or not the effects caused by the regulation are considered to be favourable or damaging to auditors.   The purpose of this study is to explain mandatory audit rotation based on audit firm affiliation and auditors’ professional careers. A considerable amount of previous literature and research papers have been examined in order to reach the purpose of this study. Eight hypotheses have been defined based on earlier research within the subject. The hypotheses deal with the three main effects caused by the regulation, namely effects related to economics, public assurance and quality. A survey was used to test the study’s hypotheses and the selected respondents were auditors in Sweden.     The results of the study show that more experienced auditors have a more negative view on the regulations effects related to public assurance. The study also confirms that auditors general view is that the regulation is necessary and important. On the other hand, the study could not prove that auditors within different firm affiliations have different views on the regulation.   This study contributes to an increased understanding of how mandatory audit rotation effects auditors and their clients. By increasing the audit professions understanding and knowledge about the regulation audit firms can focus on taking action to handle the effects in a more efficient way.

The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. The study highlights the fundamental role of ethics and professionalism as main components of audit firm culture in Sri Lanka. The auditors operate as per code of ethics promoting independence and transparency which is essential in developing trust and reliability in financial reporting and audit services. Work-life balance is another critical cultural aspect that significantly influences audit quality. Lack of emphasis on personal well-being and work-life balance will negatively impact auditors' performance and job satisfaction. The hierarchical structures in Sri Lankan society are also seen in audit firms, affecting business culture. Therefore, open communication within audit teams and senior management is essential for knowledge sharing and conflict resolution. The implementation of modern technology, improving technical skills, and regular training in accounting and auditing standards have been identified as vital factors in ensuring audit quality. Furthermore, the study recognizes that competitive remuneration and the recognition of professional auditors play a substantial role in retaining and motivating staff as equal opportunity audit firm culture ultimately enhances audit quality. The Sri Lanka’s regulatory influence and audit framework highlights the importance of adherence to ethical and professional standards where practicing audit firms influences its culture and improve audit quality. The interaction of the above factors forms the culture within audit firms in Sri Lanka, subsequently impacting the quality of audit services. Addressing these aspects Sri Lanka can enhance its audit quality and create a reliable financial reporting environment

Revisionskvalitet är ett återkommande ämne i såväl forskning som i media. Forskare belyser olika faktorer som påverkar revisionskvalitet och den här studien fokuserar på resurser. Majoriteten av tidigare forskning om revisionskvalitet har Big 4 byråer som utgångspunkt. För att skapa bättre förståelse för hela revisionsprofessionen studeras därför en mindre byrå i den här studien. Syftet är att utforska resurser för revisorer på icke Big 4 byråer, utifrån ett revisionskvalitetsperspektiv. Studien har både deduktiva och induktiva inslag där det deduktiva inslaget utgörs av en teoretisk referensram som ligger till grund för studien. Det induktiva inslaget har gjort det möjligt att studera resurser dels utifrån tillgången till, men även bristen på och användningen av resurser i icke Big 4 byråer. Det har även gjort det möjligt att lägga till ett ytterligare perspektiv då empirin påvisade faktorer som inte identifierats innan datainsamlingen påbörjades. Studiens empiri består till stor del av primärdata från deltagande observationer, men även från semistrukturerade intervjuer. Resultatet visar att revisorerna på Revisionsbyrå A har tillgång till, och använder, samtliga resurser som tidigare forskning visat påverka revisionskvalitet positivt. Resultatet visar även tre nyfunna resurser som tillhör det nyfunna kapitalet materiellt kapital, och även de resurserna har en positiv påverkan på revisionskvalitet. Slutsatsen är att revisorerna på Revisionsbyrå A, utifrån dess tillgång till resurser, kan leverera hög revisionskvalitet. Studiens resultat är baserat på empiri från en mindre byrå och det teoretiska bidraget kompletterar tidigare forskning om revisionskvalitet i Big 4 och icke Big 4 byråer. Resultatet av studien är även ett bidrag till revision och revisionskvalitet praktiskt och empiriskt. / Audit quality is a reoccurring field in both research and media. Researchers highlight different factors that affect audit quality and this study focuses on resources. The majority of previous research of audit quality have Big 4 firms as their starting-point. In order to gain a better understanding of the entire audit profession, a smaller firm is the focus of this study. The purpose is to explore resources for auditors in non-Big 4 firms, from an audit quality perspective. The study has both deductive and inductive characteristics; the deductive characteristics are visible through a theoretical framework that functions as a foundation for the study. The inductive characteristics have made it possible to research the resources through both the access to, yet also the lack of, as well as the use of resources in non-Big 4 firms. It has, moreover, made it possible to add another perspective since the empirical data showed factors that had not been identified before the data collection was initiated. The empirical data of this study consists to a large extent of primary data from observations, but also of data from semi-structured interviews. The results show that auditors at Audit Firm A have access to, and use, all the resources that previous research had shown to affect audit quality in a positive way. Moreover, the results show two new resources that belongs to the newly found capital called material capital, and these resources does also have a positive effect on audit quality. The conclusions drawn are that auditors at Audit Firm A can, with respect to their access to resources, deliver high quality audit. The results of the study is based on empirical data from a smaller firm and the theoretical contribution complements previous research of audit quality in Big 4 and non-Big 4 firms. Moreover, the results is also a contribution to audit and audit quality both practical and empirical.