Esta pesquisa tem o objetivo de investigar e compreender a relação entre o arquiteto e o cliente, focado na comunicação, considerando os caminhos que levam aos acertos, ou aos desvios, e que resultarão no nível de qualidade do serviço prestado. Justifica-se este estudo, devido à maioria dos arquitetos e urbanistas, no mercado brasileiro, atuar nas áreas de concepção e projetos, de serviços relacionados à execução de obras, e de arquitetura de interiores e se comprometer, através de suas relações com seus clientes, com o fornecimento desses serviços dentro de prazos, escopos e custos pré-estabelecidos. O método utilizado, aliado a revisão bibliográfica, são estudos de caso múltiplos, constituído de um caso-piloto e nove estudos de caso. A delimitação da pesquisa está no trabalho do profissional de arquitetura autônomo ou microempresário, que trabalha com projetos e obras, de pequeno ou médio porte, e que possui relação direta com o seu cliente. Como resultado, verificou-se que as documentações analisadas, como normas técnicas e resoluções pertinentes, nem sempre apresentam orientações e parâmetros compatíveis com o processo da execução dos serviços para obras de pequeno porte e sugestões são apresentadas, com o objetivo de contribuir e aprimorar a qualidade do serviço do profissional arquiteto e urbanista. Também neste estudo, foi possível identificar novas formas de aprimorar um conjunto de parâmetros, que unidos ao embasamento teórico científico, possibilitarão, no futuro, a proposição de uma estrutura de abordagem de todo o processo, orientado ao gerenciamento de prazos, custos e escopo, em projetos de pequeno porte. / This research aims at investigating and understanding the relationship between architects and clients, focused on communication, considering the paths that lead to the success or divergence, and that will result in the effective quality of the service provided. This study is based on the fact that the majority of architects in the Brazilian market, work with design conception, services related to the building construction and interior design and who commit themselves to supplying services within pre-established deadlines, scopes and costs, through their relations with the clients. The applied method combined with literature review, are multiple case studies, carried out with a pilot-case and nine case studies. The range of the research is the small-size firms or freelancer architects, working with small or medium-sized buildings designs, and has a direct relationship with their clients. As a result, it was found that the documentation reviewed, such as technical standards and other relevant resolutions, not always provide guidelines and parameters consistent with small buildings process of service execution. Suggestions are presented in order to contribute and improve the quality of service of the professional architect. In this study, it was also possible to identify new ways to improve a set of parameters, which attached to the theoretical scientific basis, will enable, in future, the propose a structured process approach, oriented towards success and divergence of management of cost, scope, and deadline, to the small buildings design.

Esta pesquisa tem o objetivo de investigar e compreender a relação entre o arquiteto e o cliente, focado na comunicação, considerando os caminhos que levam aos acertos, ou aos desvios, e que resultarão no nível de qualidade do serviço prestado. Justifica-se este estudo, devido à maioria dos arquitetos e urbanistas, no mercado brasileiro, atuar nas áreas de concepção e projetos, de serviços relacionados à execução de obras, e de arquitetura de interiores e se comprometer, através de suas relações com seus clientes, com o fornecimento desses serviços dentro de prazos, escopos e custos pré-estabelecidos. O método utilizado, aliado a revisão bibliográfica, são estudos de caso múltiplos, constituído de um caso-piloto e nove estudos de caso. A delimitação da pesquisa está no trabalho do profissional de arquitetura autônomo ou microempresário, que trabalha com projetos e obras, de pequeno ou médio porte, e que possui relação direta com o seu cliente. Como resultado, verificou-se que as documentações analisadas, como normas técnicas e resoluções pertinentes, nem sempre apresentam orientações e parâmetros compatíveis com o processo da execução dos serviços para obras de pequeno porte e sugestões são apresentadas, com o objetivo de contribuir e aprimorar a qualidade do serviço do profissional arquiteto e urbanista. Também neste estudo, foi possível identificar novas formas de aprimorar um conjunto de parâmetros, que unidos ao embasamento teórico científico, possibilitarão, no futuro, a proposição de uma estrutura de abordagem de todo o processo, orientado ao gerenciamento de prazos, custos e escopo, em projetos de pequeno porte. / This research aims at investigating and understanding the relationship between architects and clients, focused on communication, considering the paths that lead to the success or divergence, and that will result in the effective quality of the service provided. This study is based on the fact that the majority of architects in the Brazilian market, work with design conception, services related to the building construction and interior design and who commit themselves to supplying services within pre-established deadlines, scopes and costs, through their relations with the clients. The applied method combined with literature review, are multiple case studies, carried out with a pilot-case and nine case studies. The range of the research is the small-size firms or freelancer architects, working with small or medium-sized buildings designs, and has a direct relationship with their clients. As a result, it was found that the documentation reviewed, such as technical standards and other relevant resolutions, not always provide guidelines and parameters consistent with small buildings process of service execution. Suggestions are presented in order to contribute and improve the quality of service of the professional architect. In this study, it was also possible to identify new ways to improve a set of parameters, which attached to the theoretical scientific basis, will enable, in future, the propose a structured process approach, oriented towards success and divergence of management of cost, scope, and deadline, to the small buildings design.

En revisor bidrar till att kvalitetssäkra den finansiella information företag lämnar ifrån sig och revision ses som en kvalitetsstämpel gentemot tredje part. När det inte längre är revisionsplikt för små bolag har konkurrensen hårdnat i revisionsbranschen. Revisionsbyråerna har därför tilltagit åtgärder så som marknadsföring för att behålla och attrahera nya klienter. Syftet med denna studie är att skapa förståelse för hur revisorer resonerar kring relationen till klienter och hur de upplever att den påverkas av de åtgärder som krävs för att behålla och attrahera klienter. Studien har fördjupats i tre begrepp som i sin tur är kopplade till teorier. Det studeras hur revisoryrket som profession, marknadsföring och oberoende påverkar klientrelationen och dessa stöds av agentteorin, professionsteorin och institutionell teori. Studien har genomförts med en kvalitativ metod där personliga intervjuer använts för att samla empiri från sex erfarna revisorer. Revisorerna lägger stor vikt vid att relationerna till klienterna är goda. Det är viktigt dels för att klienterna ska vara nöjda och stanna kvar, men även för att det är genom ryktesspridning revisorerna får flest nya klienter. Revisoryrket är en profession och revisorerna är medvetna om hur de uppträder såväl inom arbetet som utanför. Marknadsföring strider mot professionen men är något revisorer börjat använda sig av i större utsträckning. Revisionsbyråerna använder sig av varumärkesmarknadsföring medan revisorerna främst riktar in sig på personlig marknadsföring. Enligt lag måste revisorer vara oberoende gentemot sina klienter och detta är de noga med. Inget får hota deras oberoende eftersom det kan förstöra deras rykte som revisor. Slutsatsen är att revisorer värderar klientrelationen högt. De är medvetna om vad som kan påverka och hota deras roll som revisor i relationen och vet hur de ska agera för att undvika dessa. Förslag till vidare forskning är att studera detta ut klientens perspektiv, vilket sedan kan jämföras med denna studies resultat. / An auditor contributes to assure the quality of the financial information the company hands over and auditing is seen as a quality stamp for third part. There is fierce competition in the audit industry as is no longer mandatory auditing for small companies. Audit firms use marketing and other activities to retain and attract new clients. The purpose of this study is to create an understanding for how auditors reason regarding the relationship with clients and how they perceive that activities to retain and attract clients affect the relationship. The study covers three concepts that are linked to theories. It studies how auditing as a profession, marketing and independence affect the client relationship and the Agency Theory, Professional Theory and Institutional Theory support these. The study is preformed through a qualitative approach where individual interviews are used to collect data from six different auditors. The auditors attach great importance to that the relationships with the clients are good. It is important that the clients are satisfied and stay, but also because it is through word-of-mouth auditors gain most new clients. Auditors belong to a profession and, therefore, the auditors are aware of how they behave in work and outside. Marketing is contrary to the profession but is something they have started to use more. Audit firms use brand marketing while auditors focus mainly on personal marketing. Because of laws, auditors must be independent against their clients and with this they are carful. Nothing may threaten their independence because it can destroy their reputation. The conclusion is that auditors value the client relationship highly. They are aware of what can affect and threaten their role as an auditor in the relationship. They are also aware of how to act in order to avoid these. A suggestion for further research is to study auditor-client relationship from the clients’ perspective, which can then be compared with the result of this study.

Förväntningsgapet är sedan länge ett definierat fenomen som kvarstår trots upprepade försök att minska det. En anledning till att gapet kvarstår påstås vara att revisorer själv har introducerat det. Detta i kombination med att förväntningsgapet troligtvis kommer att fortsätta att existera, medför att det finns anledning att undersöka om revisorer kan dra nytta av det i sitt dagliga arbete. Syftet med den här studien är att utifrån revisorers perspektiv undersöka förväntningsgapet och revisorers möjlighet att med hjälp av gapet utöva inflytande över klienter. Undersökningen är baserad på intervjuer med revisorer från olika byråer. Studiens teoretiska referensram är baserad på antaganden från professionsteori för att beskriva revisorers kunskap, vilket är väsentligt för att undersöka om revisorer har ett kunskapsövertag de kan nyttja för att utöva inflytande. I detta avseende presenteras även antaganden från agent-teorin för att beskriva den informationsasymmetri som kan förekomma. Utöver kunskapsövertagpresenteras image och retorik som ytterligare verktyg revisorer kan tänkas dra nytta av för att influera sina klienter. Studien visar att det finns möjligheter för revisorer att med hjälp av förväntningsgapet utöva inflytande i sina klientrelationer. Möjligheten att utöva inflytande ser annorlunda ut beroende på i vilket stadie relationen mellan revisorn och klienten befinner sig i. De olika tillvägagångssättenrevisorer kan nyttja för att influera sina klienter presenteras i tabeller. Förslag till vidare forskning innefattar bland annat hur revisorer lär sig att hantera de verktyg som finns tillgängliga för att utöva inflytande. Eftersom tidigare forskning verkar sakna studier om revisorer har fördelar i att förväntningsgapet existerar, bidrar denna studie med en aspekt på hur revisorer kan nyttja gapets existens till sin fördel. Resultatet kan även vara användbart för de klienter som inte är insatta i revision och därmed inte vet vilket inflytande revisorn kan tänkas utöva. / The expectation gap in auditing continues to exist despite many attempts to reduce it. One reason to its continued existence is presumed to be that auditors themselves have introduced the phenomenon. This combined with the fact that the expectation gap is assumed to keep existing, provide reasons to examine whether or not the auditors can take advantage of it. The purpose of this thesis is to examine the expectation gap from the auditors’ perspective and their possibility to take advantage of the gap to influence their clients. The study is based on interviews with auditors from different firms. The theoretical framework is based on assumptions form theory of professions to describe the auditors’ knowledge. This is necessary to determine whether or not the auditors have a knowledge upper hand towards their clients that can be used to practice influence. Assumptions from the agency theory are also included to explain the information asymmetry that may occurbetween the auditor and the client. In addition to the knowledge upper hand, image and rhetoric are also presented as instruments the auditors can use to influence their clients. The findings indicate that auditors have the possibility to use the expectation gap to influence their clients. The possibility to practice influence varies throughout the different stages of the relationship between the auditor and the client. The findings are presented in different tables. Suggestions for further research include examining how auditors learn to manage the different instruments that are available to practice influence. Since prior research seem to lack studies whether auditors can take advantage of the expectation gap, this thesis contributes with a perspective of how auditors can use the expectation gap to their advantage. The findings may also be useful for the clients who are not familiar with the purpose of auditing and therefore are unaware of which possibilities the auditors have to practice influence.

The nature of the auditor-client relationship is a complex aggregate involving a number of groups and individuals between both parties. Although auditor-client relationship is an important subject in the accounting and auditing literature, what has not been extensively studied is the complex relationship between the clients accounting staff and the external audit group at subordinate organization level. Thus, the purpose of this study is to dig deeper into the relationship between clients accounting staff and external audit team consisting of junior and senior auditors and to find out what characterizes this relationship. We also aim to look it from knowledge management and trust perspectives since these are special characteristics of both professions. In order to find empirical results we conducted a qualitative research with a case study by interviewing three accountants and one controller in the same mother company who do financial work for four subsidiaries. They all work together with several auditor groups and therefore could provide us a good comparison to our results. Our study reveals that the relationship is maintained on the subordinate level by the senior auditor who works not only as an auditor but also as a relationship manager. Furthermore, we identify the fact that lower competence of junior auditors creates problems in relationship with client’s accountants. Therefore, our accountant respondents are more likely to allocate low trust to inexperienced junior auditors, specially due to the fact that accountants are the ones teaching the junior auditors in specific accounting issues which is time consuming and often leads to irritation on the accountants side. However, accountants’ trust towards the senior auditors turns out to be high due to recognized expertise knowledge of senior auditors based on our interviews.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity. Method: A survey was conducted among 232 certified accountants in Sweden. The questionnaire consisted of measuring instruments that measured accounting firms ethical climate, client relationship and client identification. The result was analysed with well established statistical methods. Result and conclusions: The result of the thesis showed that a weak ethical climate is associated with a stronger relationship orientation of the client relationship. The result showed that a stronger relationship orientation to their clients have a negative impact on auditor objectivity. The conclusion of the thesis is that the ethical climate affects the auditors relationship to their clients, a relationship that also has an negative impact on their objectivity. Suggestions for future research: Considering that the thesis only examines the ethical climates impact it can be of interest to investigate other underlying factors that affects auditors relationship approach and objectivity. Contribution of the thesis: The present study leave unique contribution to two research fields. The first is the demonstration of a relationship between ethical climate in audit firms and auditors' objectivity. Prior to this study, there is no study that used systematic measurement instruments in investigating the connection between ethical climate and the auditors' objectivity. The second is the demonstration of a relationship between ethical climate and the auditors' choice of approach to his clients. / Syfte: Revisorernas objektivitet är en självklar del i revisionsyrket, men i dagens samhälle så råder det tvivel och tveksamheter om att detta verkligen uppfylls p.g.a. de många företagsskandaler som har uppdagats under senare år. Många forskare menar att revisorernas handlingar och beteenden har ett samband med det etiska klimatet som råder inom organisationen vilket i sin tur påverkar revisorernas objektivitet. Denna studie ska undersöka om det etiska klimatet inom revisionsbolaget påverkar revisorns val av förhållningssätt till klienten, genom att antigen välja ett relationsinriktat eller transaktionellt förhållningssätt. Vi vill även undersöka om valet av förhållningssätt till klienten påverkar revisorns objektivitet. Metod: Data insamlades med en enkät från 232 revisorer i Sverige. Enkäten innehöll mätinstrument för mätning av revisionsfirmors etiska klimat, klientrelation och klientidentifikation. Resultatet analyserades med väletablerade statistiska metoder. Resultat och slutsats: Resultatet av studien visade att ett svagt etiskt klimat är förenat med en starkare relationsorientering av klientrelationen. Resultatet visade även att en starkare relationsorientering till sina klienter har en negativ påverkan på revisorernas objektivitet. Slutsatsen av studien är att det etiska klimatet påverkar valet av revisorns förhållningssätt till klienten, ett val som i sin tur kan ha en negativ påverkan på objektiviten. Förslag till fortsatt forskning:  Då denna studie endast tar upp det etiska klimatets påverkan så kan det vara intressant att undersöka andra bakomliggande faktorer som kan ha en påverkan på revisorernas val av förhållningssätt och deras objektivitet. Studiens bidrag: Föreliggande studie lämnar unika bidrag till två forskningsområden. Det första är påvisandet av en relation mellan etiskt klimat i revisionsfirmor och revisorers objektivitet. Före denna studie finns ingen undersökning som använt ett systematiskt mätinstrument vid undersökning av samband mellan etiskt klimat och revisorers objektivitet. Det andra är påvisandet av en relation mellan det etiska klimatet och revisorernas val av förhållningssätt till sina klienter.

Den pågående digitaliseringsutvecklingen i dagens samhälle resulterar i stora förändringar inom ett flertal områden, däribland revisionsbranschen. De senaste decennierna har genomgripande förändringar skapat nya förutsättningar och utvecklingsmöjligheter för revisionsbyråer. Effekterna av en sådan förändringsprocess har tidigare studerats, däremot är förändringen gällande revisorns kundrelation ett relativt outforskat område. Studiens syfte är att utifrån ett revisorsperspektiv undersöka hur revisionsbranschen förändras av digitaliseringsutvecklingen och hur den i sin tur påverkar revisorns kundrelation. På så sätt kan studien belysa hur de undersökta revisionsbyråerna bemöter utvecklingen och även vad revisorerna anser vara viktigt att ta hänsyn till i kundrelationen under denna digitaliseringsomställning. Forskningsfrågan i undersökningen är således, "Hur ser digitaliseringen inom revisionsbranschen ut, och hur påverkar detta revisorns kundrelation?". Med hjälp av en kvalitativ forskningsstrategi baserad på personliga intervjuer med auktoriserade revisorer har besvarandet av forskningsfrågan framkommit. Studiens slutsatser visar att den rådande digitaliseringsutvecklingen förändrar revisionsbranschen genom dess möjligheter till ett mer digitaliserat och effektivt revisionsarbete. Tillgång till digitala verktyg i revisionsarbetet utgör ett betydelsefullt stöd för revisorn. Det möjliggör en mer heltäckande revision samt en reducering av standardiserade arbetsuppgifter, som vidare ger upphov till en ökad automatisering inom branschen. Följden av ett alltmer digitaliserat arbetssätt har vidare resulterat i förändringar i revisorns kundrelation. En ökad användning av digitala hjälpmedel möjliggör en mer öppen relation mellan revisor och kund som resulterar i en större delaktighet från kundens sida under revisionsprocessen. Tillgång till mer digitala verktyg skapar även ett mer tillförlitligt revisionsarbete och en smidigare kommunikation. Studien visar även att det under digitaliseringsutvecklingen uppvisas ett mer proaktivt förhållningssätt hos respondenterna från de större revisionsbyråerna jämfört med respondenterna från de mindre. Däremot uppvisar respondenterna från samtliga byråer ett proaktivt förhållningssätt när det gäller interaktionen med kunderna. Det är sammantaget betydande att revisorn följer med i utvecklingen och samtidigt utformar arbetssättet utefter kundens förväntningar samt preferenser. Detta för att undvika ett missnöje och därmed möjliggöra ett bevarande av goda kundrelationer. / The current digitalisation is changing our society, it is particularly changing several business areas such as the audit industry. In recent decades, radical changes of this process have created development opportunities for audit firms. The effects of digitalisation have previously been studied, however no empirical study has specifically explored the effects of a change regarding an auditor’s client relationship. The purpose of this research is to examine, from an auditor’s perspective, the audit industry’s continued digitalisation and its impact of an auditor’s client relationship. Thereby, the study can illustrate how the examined audit firms meet the digitalisation but also what the auditors consider to be important in a client relationship during this development. This study will therefore address the following research question, "How does the digitalisation appear within the audit industry, and how does it affect an auditor’s client relationship?". This qualitative study is based on personal interviews with authorized auditors, to validate the results of the study’s research question. The findings of this study show that the current digitalisation is changing the audit industry, due to its possibilities to achieve a more efficient and higher quality audit. Access to digital technologies make a significant contribution and facilitates the work of the auditor. It also enables a comprehensive audit as well as the reduction of certain tasks, which leads to more automation. The results of a more digitised work have moreover caused changes in the client relationship of an auditor. An increased use of digital technologies enables an open relationship between an auditor and a client, which results in a greater participation from the client during the audit process. The implementation of digital technologies also creates a more reliable audit and improved communication. It is also found that larger audit firms are more proactive in comparison to smaller audit firms when it comes to keeping pace with the digitalisation. However, both large and small audit firms are proactive in their interaction with clients. Overall, an auditor must follow the digitalisation and simultaneously adjust the work procedure after the client’s expectations and preferences. The auditor is expected to consider a client’s requirements to avoid dissatisfaction so that a relationship can be maintained.

The effects of the counselor's religious values on the counseling process has been a focal point recently in the literature on counseling and psychotherapy, especially with regard to how the counselor's announced values might effect potential clients' selection of a counselor. In the present study, the investigator addressed this issue in a study with 125 male and 125 female undergraduate students assigned to five different groups in which they read a script that differed with respect to the counselor's religious orientation. The content of the five scripts ranged from no mention of religious values to describing in detail the specific religious values of the counselor. Subjects' responses to the scripts were measured by having them rate (1) the degree of similarity in their own values and the announced values of the therapist; (2) their rating of how helpful they thought the therapist would be with their problem; and, (3) their stated willingness to see the counselor. Results indicated that subjects who read the script describing an agnostic counselor saw a significant degree of dissimilarity between their own and the counselor's values, but this did not affect subjects' perceptions of the counselor's helpfulness or their willingness to see the counselor. Differences in the degree of religiosity between subjects and sex differences observed were discussed as were implications for future research.

This dissertation proposes a new interpretative approach to the theatrical material in Horace’s Sermones and Epistles. In particular, it focuses on a selection of poems in which Horace employs a wide array of dramatic devices to depict and discuss the patron-client relationship (Sermones 1.9, 2.5, 2.7 and Epistles 1.17 and 1.18). These devices include dialogue, stage directions, stock characters, expressly theatrical metaphors, and diction echoing playwrights such as Plautus and Terence. I argue that Horace intentionally activates the language of the stage in order to spotlight the theatricality involved in performing the role of a client. In so doing, the poet characterizes the client as an actor and underlines the scripted nature of the words and gestures that he directs toward his patron. In each of these poems, Horace employs a variety of negative stereotypes in order to associate the client with different kinds of performers (e.g., the parasitus, captator, servus, scurra, and planus). In the process, he confronts criticism that he himself likely received in the extrapoetic world impugning his amicitia with his own patron, Maecenas. Horace defends himself against charges of acting and sycophancy by demonstrating that an element of performance is endemic to the patron-client relationship itself. The dissertation is organized as a series of close readings of the five poems that best illustrate Horace’s correlation between dramatic and social performance. For each poem, I identify and interpret the dramatic elements and illustrate how they complement and enhance the dramatic subtext. Chapter 1 concentrates on Sermones 1.9, in which Horace encounters a pest seeking an introduction to Maecenas. Chapter 2 deals with Sermones 2.5, the dialogue between Tiresias and Ulysses on the subject of inheritance-hunting (captatio). Chapter 3 explores Sermones 2.7, in which Horace’s slave Davus accuses him of proteanism when it comes to Maecenas. Chapter 4 presents comparanda from Horace’s Epistles 1.17 and 1.18, in which Horace utilizes the same dramatic devices to shape his advice to two prospective clients. Taken together, these analyses uncover new layers in Horace’s multifaceted depiction of the patron-client relationship, and provide additional insight into his poetic personae and poetic program.

Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. These include Going-concern assessments, Auditor-client relationship, and Auditor-independence. Findings - Even though the Covid-19 pandemic is not over, it has had fewer effects on audit quality than experts and researchers predicted. Even though the pandemic has changed the communication and the relationship between the auditor and client, the findings state no significant effect on audit quality within the auditor-client relationship. The same goes for auditor-independence. However, the findings of this study indicate that making accurate going-concern assessments has and will be more complex and thus threaten audit quality. Practical contribution – We anticipate that auditors need to provide a greater focus on GC assessments as stakeholders require greater disclosure. Further, auditors and clients should gain on the increased use of digital communication by using it as a complement to physical meetings in the future. Originality/Value - This study is, to the best of our knowledge, one of the first studies that explore the potential impacts of the Covid-19 pandemic on audit quality with empirical evidence. Since this study is conducted in the middle of the pandemic (Spring 2021), the results can be seen as indications for future researchers that beyond the pandemic seek to explain how the Covid-19 pandemic affected audit quality as it is crucial for the audit community to follow the consequences of the pandemic.