The master thesis discusses Swedish commercial real estate companies’ different influencesto divest real estate. Moreover, the master thesis will review which differences the companieshave based on company type, divided into; family-owned real estate company, operatingpartner, real estate fund and public company. The main purpose with this thesis is to describe, explain and summarize different factors thatare of importance for commercial real estate in Sweden in their divestment decisions and inaddition to shed light on the differences between the decision basis of different company types.This goal has been achieved through a combination of both a survey and semi-structuredinterviews. The master thesis research question is: How do Swedish companies within the transaction space consider their divestments? How aredecisions made and which factors affect divestments of commercial real estate in Sweden? / Magisteruppsatsen diskuterar svenska kommersiella fastighetsföretags olika anledningar tillatt avyttra fastigheter. Därutöver utreder magisteruppsatsen skillnader mellanfastighetsföretagen utifrån olika företagstyper, fördelade över familjeägt fastighetsbolag,operating partner, fastighetsfond och publika fastighetsbolag. Huvudsyftet med uppsatsen är att beskriva, förklara och sammanfatta olika faktorer som ärviktiga i beslutsgrunden till avyttringar för svenska kommersiella fastighetsbolag. Därutöveräven att belysa skillnader i bevekelsegrund beroende på bolagstyp. Målet har uppnåtts genomen kombination av enkät och intervjuer. Masteruppsatsens forskningsfråga är: Hur utvärderar svenska fastighetsbolag inom transaktion sina avyttringar? Med vilkenbevekelsegrund görs beslut och vilka faktorer påverkar avyttringar av kommersiella fastigheteri Sverige?

In a time where the implementation of technical solutions has become common in the audit industry, the auditor's way of performing judgments of a company's financial reports has changed. The purpose of this essay is to, based on the Technology Dominance Theory and the Technology Acceptance Model (TAM), contribute knowledge about the consequences of digitization in the auditing industry, specifically on the role of the auditor and its professional judgment. In addition, the paper examines the effects that digitization has on the required skills in today's digital audit environment. In the essay, a deductive research approach is used, and a qualitative method is applied in the form of semi-structured interviews with authorized auditors in Sweden. The essay shows that the implementation of digital tools challenges today's auditors to develop professional judgment in high-risk areas. The process of extracting and transforming audit evidence into appropriate digital formats has also been shown to result in an improved judgment capability. However, the paper could not show any differences in whether the use of digital tools can dominate professional judgment among authorized auditors. Furthermore, the paper identifies some of the qualifications that may be in demand as a result of the implementation of digital audit tools.