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HOW HAS TECHNOLOGY INFLUENCED FINANCIAL REPORTING PROCESS IN ACCOUNTING FIRMS? : An analysis of two international audit firms in LiberiaETCHI, PRISCA ENOW, TARKPAH, SYLVIA FREEMAN January 2019 (has links)
Technology helps firms maintain data flow, track processes and maintain employee records. Technology makes it possible for firms to operate efficiently and effectively with minimal manpower and helps to reduce operating costs. Because of its ability to minimize errors and reduce human interventions, technology delivers instant financial reports with accuracy and reliability. Even though findings from the study revealed that the use of technology has a positive influence in financial reporting, system breakdown leads to data loss which has the propensity to hinder stakeholders from receiving timely financial reports. Moreover, findings reveal that audit firms are exposed to information security risk such as virus attacks and hacking of the system.The old way of financial reporting had changed completely in some parts of the world while in other parts it is gradually changing. But how technology is affecting financial reporting processes all over the world and in Liberia specifically. The aim of this thesis is to investigate and analyze the transformation technology has caused to the financial reporting processes. The research question that guided the study was: How has technology influenced financial reporting processes of two international auditing firms in Liberia?In this study, qualitative method and interpretive research approached were used which enable us to gain deeper insights to the research purpose and address our research questions. The primary data was generated from purposive sampling of six semi-structured interviews from preparers of financial reports ranging from managers to senior associate. These participants were used due to their experiences working with technology which enable us to gain an understanding of how technology has transformed financial reporting processes. Financial reporting and technology are widely researched, but in the context of Liberia there is scare literature of how technology has influenced financial reporting in audit firms. Therefore, this study focuses on the preparers of the financial reports of the two international audit firms in Liberia.The aim of this thesis is to investigate and analyze the transformation technology has caused to the financial reporting processes and to investigate how preparers are trained to keep up with the pace of technology. As such, our theoretical framework used was based on the various technology used globally, efficiency and effectiveness, competence and skills, Technology Acceptance Model (TAM), ABC model, financial reporting characteristics and financial reporting qualities.The findings further suggest that technology affects the security of confidential information and quality of the financial information. First and foremost, technology affects a firm’s ability to communicate with stakeholders. In modern business environment, it is necessary for management to communicate to stakeholders quickly and clearly without hindrance.The contributions of this study cannot be overemphasized. The study contributed knowledge on the use of technology in financial reporting. The study serves as a guide to local audit firms, universities and government to include or improve the financial reporting process of institutions
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Ett perspektiv på revisorers situation : före och efter revisionspliktens avskaffandePersson, Nathalie, Vinberg, Emmy January 2013 (has links)
Revisionsplikten har under en längre tid varit ett väldiskuterat ämne i Europa där störst fokus har legat på huruvida revisionen ska vara frivillig eller inte. Idag har det gått mer än två år sedan lagen om avskaffad revisionsplikt trädde i kraft vilket gör det möjligt att studera avskaffandets effekter ur olika perspektiv som till exempel de små aktiebolagens perspektiv, skatteverkets perspektiv och kreditgivarnas perspektiv. Fokus för denna studie är revisorernas perspektiv och hur de har påverkats av lagändringen. Syftet med vårt examensarbete är att beskriva och analysera revisorers förväntningar kring avskaffandet av revisionsplikten för att sedan kunna jämföra hur dessa förväntningar stämmer överens med utfallet efter att lagen trätt i kraft. Syftet med uppsatsen är även att beskriva och analysera vilka faktorer som påverkar effekterna av utfallet. För att nå fram till ett resultat har en abduktiv ansats med en kvalitativ metod använts för denna studie. Studien utgår ifrån befintlig teori och vetenskapliga studier. Teorier som har använts är agentteorin, professionsteorin, komfortteorin, legitimitetsteorin och den institutionella teorin samt förväntningsgapet. Det empiriska materialet grundar sig på åtta intervjuer med revisorer från olika revisionsbyråer i Kristianstadsområdet med omnejd. Det empiriska materialet har analyserats utifrån en jämförelse mellan förväntningar och utfall av revisionspliktens avskaffande. Analysen påvisade att påverkansfaktorn byråstorlek hade den största påverkan på förväntningarna i förhållande till utfallet samt att endast en del av förväntningar stämde överens med det faktiska utfallet. / Purpose The purpose of this thesis is to describe and analyze auditors' expectations about the elimination of the audit requirement and then be able to compare how these expectations are consistent with the results after the law came into force. The purpose of this paper is also to describe and analyze the factors that influence the effects of outcome Methodology In order to reach a result, an abductive approach with a qualitative method have been used in this study Theoretical framework The study is based on existing theories and scientific studies. Theories that have been used are the agency theory, professional theory, comfort theory, legitimacy theory and institutional theory together with the expectation gap Empirical analysis The empirical material is based on eight interviews with auditors from various auditing firms in the Kristianstad area and vicinity. The empirical data were analyzed by means of a comparison between expectations and outcomes of the audit elimination Conclusion The analysis showed that the influencing factor firm size had the greatest impact on the expectations in relation to the outcome and that only some of the expectations were in line with the actual outcome
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Hur har digitaliseringen förenklat revisionsprocessens arbetssätt? : En kvalitativ studie med tonvikt på revisionsbyråernas förändrade arbetssätt inom revisionsprocessenVarli, Fehmi, Barhe, William January 2021 (has links)
Digitization has fundamentally changed the auditing profession. Audits are now performed using digital systems and tools that have revolutionized the audit process. Digitization has created opportunities to carry out a simplified audit process by simplifying the working method. For the leading audit firms, it is a basic precondition to adopt the digital tools in order to maintain competitiveness. This study aims to investigate and describe how digitalisation has changed the working methods of the audit process at the leading audit firms. The question asked in the study is how it has changed and what will be investigated is which working methods have changed and what the change has been. The study is characterized by aqualitative research approach in which eight semi-structured interviews were conducted, which together with the study's theoretical frame of reference form the basis for the study's produced results. Previous research states that working methods have changed and that this is the basis for the revision process, thus surveys are carried out with the results as a basis for ensuring the previous research. The results indicate that the audit process has been facilitated with the help of the digital tools that the audit firms' IT department works with to design. The working methods have changed because the auditor, with the help of digital tools and systems, has been given a different communication system and the handling of data has been facilitated. The result of the digitization also frees up time for the auditor, who devotes more value-creating time to the client, which may involve work as an advisor
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Hur har digitaliseringen påverkat revisorns arbetssätt och roll? : En kvalitativ studie om digitaliseringen inom revisionsbranschenIzgin, Johanna, Izgin, Samuel January 2022 (has links)
Digitization has changed the auditing profession in different ways. Audits can now be carried out digitally and audit firms have switched from the analogue to the digital way of working. This is because the audit process has been digitized and many work steps that have previously been time-consuming to carry out manually today can be carried out efficiently digitally. This study aims to investigate how digitalisation has changed the auditor's working methods and function. What will be examined is which working methods have changed, which skills it requires from the auditor and how the auditor's function is affected. The study is characterized by a qualitative research approach where six semi-structured interviews were conducted with three different audit firms. These interviews together with the study's theoretical frame of reference lay the foundation for the study's results. It has been established by previous research that working methods in the audit process have changed in step with digitalisation. Therefore, the authors have further researched this through data to confirm the previous research. The results show that the audit process has changed and facilitated the auditor's tasks. With the help of the digital tools and systems, the auditor can now carry out his work digitally and easily search for the financial items needed, as well as through cloud technology manage data and communicate with the client. These changes free up time for the auditor to create added value for the client through advisory services.
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Revidera Mera : en analys av små aktiebolags val av revisionsbyråAlthini, Ida, Tedblad, Malin January 2016 (has links)
Sedan lagändringen år 2010, gällande avskaffandet av revisionsplikten för små aktiebolag, ställs numera företag inför ett val. Likt samtliga företag så krävs ett ställningstagande om vilken revisionsbyrå som väljs att anlitas. Ett litet aktiebolag antas, på grund av mindre resurser, behöva överlägga för- och nackdelar i högre grad än större företag. Vilket leder till studiens syfte som är att ta reda på vilka faktorer som påverkar små aktiebolags val av revisionsbyrå. Tidigare forskning och redovisningsteorier tyder på att det inte bara är små aktiebolags värderingar som leder till vilken revisionsbyrå som väljs, utan också företagets struktur påverkar valet. Därför är studiens avsikt att både analysera revisionsbyråers skiljande faktorer samt företagsstrukturen hos små aktiebolag. Detta görs med hjälp av en enkätundersökning som skickas ut till slumpmässigt valda företag i Sverige. Studiens resultat bekräftar en del av tidigare forskning. Det påvisas att sannolikheten att ett litet aktiebolag väljer en revisionsbyrå inom Big 4 ökar med företagets storlek samt företagets skuldsättningsgrad. Vidare tyder resultatet på att desto mindre priskänsligt företaget är och desto mer de värdesätter kvalité, personlig relation och varumärke, ju troligare är det att Big 4 väljs. Studien ämnar att ge en bättre förståelse kring revisionsvalet samtidigt som både små aktiebolag och revisionsbyråer kan fokusera på de faktorer som inverkar valet. Som framtida forskning anses revisorn som oberoende vara ett intresseväckande område att fördjupa sig mer i. / Since 2010 when the accounting laws in Sweden cha four nged, small businesses are now facing a choice whether to be audited or not. Like all businesses, this includes a choice regarding what auditing firm to hire. Small businesses must consider the pros and cons in greater extent than bigger businesses because of their overall lower resources. This leads to the purpose of the study which is to find out what factors affect the choice of selecting an auditing firm. Previous research and accounting theories suggest that, in addition to the factors of the auditing firm, the business’ corporate structure can affect their choice. Therefore, the study is aiming to analyze both the auditing firms various characteristics and the corporate structure of the business. This is performed by sending out a survey to randomly selected small businesses in Sweden and analyzing the data once received. The result of the study partly confirms the previous studies conducted in the same field. It indicates that the probability for a small business to choose an auditing firm within Big four increases with the business size and the gearing ratio. Further, the result indicates that the less price sensitive a business is. So, the higher they value auditing quality, personal relationship and that the auditing firm is well-known, the higher is the probability that they will decide to hire an auditing firm within Big firms. The research is aiming to increase the understanding regarding auditing choice and help both the auditing firms and the companies to understand what factors can affect the choice. As a topic for future research, we find that the auditors’ independence would be interesting, since this research indicates the relevance of it.
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Revisionspliktens avskaffande för små bolag : En storm i ett vattenglas? / The Repeal of the Audit : A Storm in a Teacup?Panas, Simo, Evermyr, Viktor January 2015 (has links)
Syftet med vår uppsats är att kartlägga betydelsen av revisionspliktens avskaffande för små bolag utifrån tre intressentgruppers perspektiv. Vi vill bidra till en ökad helhetsförståelse för det samspel som råder mellan bankerna, små bolag och revisionsbyråer i en Boråskontext då vi anser att kvalitativ forskning kring detta samspel idag saknas. För att besvara uppsatsens syfte formulerades tre avgränsande forskningsfrågor.Uppsatsen är kvalitativ med en abduktiv ansats och ett hermeneutiskt tolkningsperspektiv. Empirinsamlingen skedde genom semistrukturerade intervjuer med små bolag, banker och revisionsbyråer. Det empiriska materialet har satts i relation till de potentiella konsekvenserna av revisionspliktens avskaffande som regeringen angivit. Med hjälp av den vetenskapliga litteraturen har de skillnader och likheter som kunnat observeras problematiserats. Agentteorin, signalteorin och intressentteorin har använts som förklaringar till det problematiseringen resulterade i.Revisionspliktens avskaffande för små bolag har fått de små bolagen att göra mer medvetna val i deras tillvägagångssätt för att uppnå kvalitet på de finansiella rapporterna. Den frivilliga revisionen har fått de små bolagen att bli mer medvetna om vad revision faktiskt innebär samt börjat utforska olika möjligheter till att modifiera eller ersätta den. Det ändrade förhållandet till revisorn samt de små bolagens förmåga att uppnå kvalitet på deras finansiella rapporter har haft en varierande inverkan på hur bankerna ser på de små bolagens finansiella rapporter. Två av bankerna i uppsatsen har valt att lägga mindre fokus på de finansiella rapporterna medan den tredje banken har infört ett revisionskrav. Det kan konstateras att de små bolagen efter revisionspliktens avskaffande förväntar sig rådgivning i större utsträckning från deras revisorer vilket revisionsbyråerna har anpassat sig efter genom att tillämpa olika strategier. / This essay analyzes the significance of the repeal of mandatory audits from three perspectives. We hope to improve understanding of the relationships among banks, small companies and auditing firms in Borås, Sweden. We believe that there is a lack of research of this issue to address the purpose of the thesis. Three questions were formulated.The thesis was conducted by using a qualitative research method with an abductive approach and a hermeneutic perspective for interpretation. The empirical data collection was made through semi-structured interviews with small companies, banks and auditing firms. The empirical data is compared with the potential consequences of the repeal of the mandatory audit stated by the government. By using scientific literature the differences and similarities were identified and analyzed. Agency theory, signaling theory and the stakeholder theory were used as explanations for the similarities and differences that were revealed.The repeal of the mandatory audit has led to small companies making more conscious decisions regarding achieving financial statements with high quality. The repeal made small companies more aware of what an audit actually means and made them think about its’ actual use. This has also led them to explore options such as doing without audits or changing the auditors work assignment. The changing relationship between the auditors and the small companies as well as the small companies methods of achieving financial statements with high quality has had a varying effect on the banks. Two of the banks in our thesis have chosen to focus on the loan’s purpose as well as the person seeking to borrow money while the third bank has introduced an audit requirement. One of the conclusions in our thesis is that small companies after the repeal of the audit to a greater extent expect counseling from their auditors. The auditing firms presented three different strategies for how they were adapting to this new demand. The language in the thesis is in Swedish
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Karriären inom revisionsbranschen : vem är det som lyckas att bli partner i en stor revisionsbyrå? En kvalitativ analys av individens kulturella kapital och habitus. / The career in the Audit Industry : who is successful in becoming a partner in a large auditing firm? A qualitative analysis of the individual's cultural capital and habitus.Shabani, Ardita, Josef, Jasmin January 2018 (has links)
De stora revisionsbyråerna kännetecknas av strikt hierarki med en tydlig karriärstege. Att bli partner i en stor revisionsbyrå innebär att nå den högsta positionen inom byrån och bli en del av firman. Av de hundratals ekonomer som börjar sin karriär i någon av de stora revisionsbyråerna är det ungefär bara var tionde person som blir partner. Syftet med studien är att skapa en djupare förståelse för vem det är som lyckas att bli partner och vad som krävs för att bli utvald. Syftet är även att förstå vilken roll det kulturella kapitalet och habitus har för en individs möjligheter att lyckas bli partner i en stor revisionsbyrå. I studien har ett kvalitativt tillvägagångssätt använts för att få en djupgående förståelse om vem det är som blir partner och uppfylla studiens syfte. Vi har genomfört åtta semistrukturerade intervjuer varav tre manager och fem partners. I studien har professionsteorin och organisationsteorin till största del använts som en bakgrundsbeskrivning. Studiens största fokus ligger dock på Bourdieus teori om det kulturella kapitalet och habitus. Slutligen kom vi fram till att den som lyckas bli partner är den som har förmågan att driva firman framåt och generera intäkter till firman. Det är därför viktigt att vara marknadsorienterad och tycka om att göra affärer. / The largest auditing firms are characterized by strict hierarchy with a career ladder. Becoming a partner in a large auditing firm means reaching the highest position within the firm and becoming a part of the firm. Of the hundreds of economists who start their career in one of the large auditing firms, it's only about one of ten who become partners. The purpose of the study is to create a deeper understanding of who makes partner in a large auditing firm and what it takes to be chosen. The purpose is also to understand the role of cultural capital and habitus for an individual's ability to succeed in becoming a partner in a large auditing firm. In the study, a qualitative approach has been used to gain a deeper understanding of who makes partner in a large auditing firm and to fulfill the purpose of the study. In the study eight semi-structured interviews were conducted, including three managers and five partners. Both profession theory and organizational theory has been used mostly as a background description. The main focus of the study is Bourdieu's theory of cultural capital and habitus. Finally, we found that the one who makes partner is the one who has the ability to run the company and generate revenue for the company. It is therefore important to be market-oriented and to like doing business.
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Digitaliseringens effekt på revisionsprocessen & affärsmodellen : En studie tillämpad på små revisionsbyråer / The effect of digitization on the audit process & the business model : A study applied to small auditing firmsKrcic, Amina, Shabani, Qëndresa January 2021 (has links)
Idag influeras samhället allt mer av digitaliseringens ständiga utveckling. Denna utveckling inkluderar nya digitala verktyg och processer vilka förändrar verksamheter och dess affärsmodeller. För revisionsbranschen tillkommer automatisering som ett komplement vilket ska effektivisera delarna i revisionsprocessen och möjliggöra att revisorer fokuserar mer på rådgivning. De digitala verktyg som digitaliseringen medför gör att de mindre revisionsbyråerna är utsatta för högre kostnader då implementeringen av verktygen är kostnadskrävande. Dessutom påverkas inte enbart kostnadssidan av digitaliseringen utan hela verksamhetens affärsmodell. Därav är studiens syfte att undersöka och analysera i vilken utsträckning revisionsprocessens delar har digitaliserats och digitaliseringens inverkan på affärsmodellen i små revisionsbyråer. Studiens vetenskapliga ansats är av deduktiv karaktär med semistrukturerade intervjuer. Delarna av revisionsprocessen är planering, granskning och rapportering. Vid undersökningen av affärsmodeller har delar ur business model canvas analyserats. De som undersökts är följande: kundsegment, kundrelationer, nyckelresurser samt intäkts- och kostnadsstrukturen. Resultatet påvisar att revisionsprocessens delar har digitaliserats olika mycket, planering- och granskningsfaserna har utvecklats mer av digitaliseringen än vad rapporteringen har gjort. Dock har samtliga delar effektiviserats mer på grund av de digitala verktygen som byråerna har implementerat. Under planeringsfasen har informationsinsamlingen underlättats då tillgången av information har ökat som ett resultat av internet. Vid granskningen har digitala verktyg, såsom analysverktyg underlättat och effektiviserat revisorernas arbete, detta eftersom redskapen medför att risker och avvikelser enklare framkommer. Avvikelser påträffas då revisorerna gör analyser genom stickprov ur SIE4-filer, vilka är kundens bokföringsunderlag. För rapporteringen, konstateras det att den delen är mitt i övergången gällande digitaliseringen. Det skapas fler digitala rapporter som sedan signeras digitalt jämfört med tidigare då all rapportering var i pappersform. För affärsmodellen fastställs det att fyra av de fem utvalda blocken har påverkats av digitaliseringen. Digitaliseringen har medfört att byråerna nu kan utvidga sitt kundsegment mot övriga orter eftersom avstånden har minskat i form av att underlag skickas digitalt. Vidare har kundrelationerna stärkts eftersom revisorerna är mer lättillgängliga och kan svara på kundernas frågor snabbt. Implementeringen av digitala verktyg har medfört högre kostnader för byråerna, dock kompenseras detta genom att de tar in fler kunder. Det blocket som inte har påverkats av digitaliseringen är nyckelresurserna: de immateriella tillgångarna och humankapitalet. Endast de materiella tillgångar har påverkats då byråerna har behövt införskaffa mer inventarier. / Today, society is increasingly influenced by the constant development of digitalization. Thisdevelopment includes new digital instruments and processes that change businesses and theirbusiness models. For the auditing industry, automation is added as a complement, which willstreamline the parts of the auditing process and enable auditors to focus more on advice. Thedigital instruments that digitalization entails mean that the smaller auditing firms are exposedto higher costs as the implementation of the tools is costly. Furthermore, not only the cost sideof digitization is affected, but the entire business model of the business. Hence, the purpose ofthe study is to investigate and analyze the extent to which parts of the audit process have beendigitized and the impact of digitization on the business model in small auditing firms. Thestudy's scientific approach is of a deductive nature with semi-structured interviews. The partsof the audit process that were analyzed were planning, review and reporting. During theinvestigation of business models, parts of the business model canvas have been analyzed.These are the following areas that were examined: customer segments, customer relationships,key resources and the revenue and cost structure. The results show that parts of the audit process have been digitized to varying degrees, the planning and review phases have been developed more by the digitization than the reporting has done. However, all parts have been made more efficient due to the digital tools that the agencies have implemented. During the planning phase, information gathering has been facilitated as the availability of information has increased as a result of the internet. During the audit, digital tools, such as analysis tools have facilitated and streamlined the auditors' work, as the tools make it easier to identify risks and deviations. Deviations are found when the auditors perform analysis by sampling from SIE4-files, which are the customer's accounting basis. For the reporting, it is stated that the part is in the middle of the transition regarding digitization. More digital reports are created which are then signed digitally compared to before when all reporting was in paper form. For the business model, it is established that four of the five selected blocks have been affected by digitization. Digitization has meant that the agencies can now expand their customer segment to other locations as the distances have decreased in the form of data being sent digitally. Furthermore, customer relationships have been strengthened because the auditors are more accessible and can answer customers' questions quickly. The implementation of digital tools has entailed higher costs for the agencies, however, this is compensated by the fact that they bring in more customers. The block that has not been affected by digitalization is the key resources: intangible assets and human capital. Only the tangible assets have been affected as the agencies needed to purchase more equipment.
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