Este estudo objetivou analisar de que modo a vivência em uma das maiores empresas mundiais de auditoria (Big Four) influenciou na construção das trajetórias de carreira dos contadores que lá tiveram experiência como auditor ou consultor. Para a realização desta pesquisa qualitativa contou-se com a participação de catorze contadores que trabalham ou trabalharam nestas organizações. A coleta de dados ocorreu por meio de entrevista semiestruturada. A apresentação dos resultados foi organizada em 20 categorias iniciais, que deram origem a 7 intermediárias e 3 categorias finais de análise. Elas dizem respeito às expectativas e idealizações no início da carreira, à experiência vivenciada na Big e às mudanças de perspectivas pessoais e profissionais impactando nas decisões de carreira dos entrevistados. Esta dissertação possibilitou perceber, pela visão dos contadores entrevistados, que a experiência nestas empresas gera influências significativas, que poderiam ser considerados legados, tanto profissionais como pessoais para os indivíduos, devido ao dinamismo, definido por eles como diferenciado, a que essas pessoas ficaram sujeitas. Além disso, verificou-se que para quem decide sair dessas instituições, há uma alta empregabilidade no mercado de trabalho e, para os que decidem permanecer, há a possibilidade de se tornar sócio, dependendo das suas escolhas e direcionamentos das trajetórias de carreira, que são baseadas nos gostos e preferências pessoais, mas também influenciada pelo meio social no qual essas pessoas estão inseridas. Mostrou-se forte, nesta pesquisa, a influência da família para o direcionamento das escolhas e da constituição das trajetórias profissionais. Revelaram-se experiências nas Bigs enquanto carreiras organizacionais, hierarquizadas, em um ambiente com altas demandas de trabalho e priorização da carreira em detrimento à vida pessoal; entretanto, ao longo do tempo as mudanças de vida que ocorreram, demandaram, em determinado momento, um maior equilíbrio entre vida pessoal e profissional, que foi o maior direcionador das escolhas das novas trajetórias. O dilema das auditoras e o interesse pela docência, que a maioria dos entrevistados demonstrou, também são resultados desta pesquisa. / This study analyzed how the experience in one of the largest audit firms (Big Four) influenced the construction of the Accountant career trajectories while auditor or consultant. For the realization of this qualitative research was counted with the participation of fourteen accountants who work or have worked in these organizations. The data were collected through semi-structured interview. The presentation of the results was organized in 20 initial categories, which gave rise to 7 intermediate and final 3 categories of analysis. They relate to expectations and idealizations early in his career, to the experience of the Big and changes of personal and professional perspectives impacting on the respondents career decisions. This work made it possible to realize, by the interviewees counters that the experience these companies generate significant influences, which could be considered legacy, both professional and personal to individuals, due to the dynamics defined by them as differentiated, that these people were subject. Moreover, it was found that for those who decide to leave these institutions, there is a high employability in the labor market and for those who decide to stay, there is the possibility of becoming a partner, depending on your choices and directions of career paths that they are based on personal tastes and preferences, but also influenced by the social environment in which these people are located. Proved to be strong in this research, the family influence on the direction of the choices and the establishment of professional trajectories. They have proven experience in the Bigs as organizational, hierarchical careers in an environment with high job demands and prioritizing career over personal life; however, over time the life changes that occurred, demanded at any given time, a better balance between personal and professional life, which was the biggest driver of the choices of new paths. The dilemma of auditing and interest in teaching, most of them show, are also results of this research.

Este estudo objetivou analisar de que modo a vivência em uma das maiores empresas mundiais de auditoria (Big Four) influenciou na construção das trajetórias de carreira dos contadores que lá tiveram experiência como auditor ou consultor. Para a realização desta pesquisa qualitativa contou-se com a participação de catorze contadores que trabalham ou trabalharam nestas organizações. A coleta de dados ocorreu por meio de entrevista semiestruturada. A apresentação dos resultados foi organizada em 20 categorias iniciais, que deram origem a 7 intermediárias e 3 categorias finais de análise. Elas dizem respeito às expectativas e idealizações no início da carreira, à experiência vivenciada na Big e às mudanças de perspectivas pessoais e profissionais impactando nas decisões de carreira dos entrevistados. Esta dissertação possibilitou perceber, pela visão dos contadores entrevistados, que a experiência nestas empresas gera influências significativas, que poderiam ser considerados legados, tanto profissionais como pessoais para os indivíduos, devido ao dinamismo, definido por eles como diferenciado, a que essas pessoas ficaram sujeitas. Além disso, verificou-se que para quem decide sair dessas instituições, há uma alta empregabilidade no mercado de trabalho e, para os que decidem permanecer, há a possibilidade de se tornar sócio, dependendo das suas escolhas e direcionamentos das trajetórias de carreira, que são baseadas nos gostos e preferências pessoais, mas também influenciada pelo meio social no qual essas pessoas estão inseridas. Mostrou-se forte, nesta pesquisa, a influência da família para o direcionamento das escolhas e da constituição das trajetórias profissionais. Revelaram-se experiências nas Bigs enquanto carreiras organizacionais, hierarquizadas, em um ambiente com altas demandas de trabalho e priorização da carreira em detrimento à vida pessoal; entretanto, ao longo do tempo as mudanças de vida que ocorreram, demandaram, em determinado momento, um maior equilíbrio entre vida pessoal e profissional, que foi o maior direcionador das escolhas das novas trajetórias. O dilema das auditoras e o interesse pela docência, que a maioria dos entrevistados demonstrou, também são resultados desta pesquisa. / This study analyzed how the experience in one of the largest audit firms (Big Four) influenced the construction of the Accountant career trajectories while auditor or consultant. For the realization of this qualitative research was counted with the participation of fourteen accountants who work or have worked in these organizations. The data were collected through semi-structured interview. The presentation of the results was organized in 20 initial categories, which gave rise to 7 intermediate and final 3 categories of analysis. They relate to expectations and idealizations early in his career, to the experience of the Big and changes of personal and professional perspectives impacting on the respondents career decisions. This work made it possible to realize, by the interviewees counters that the experience these companies generate significant influences, which could be considered legacy, both professional and personal to individuals, due to the dynamics defined by them as differentiated, that these people were subject. Moreover, it was found that for those who decide to leave these institutions, there is a high employability in the labor market and for those who decide to stay, there is the possibility of becoming a partner, depending on your choices and directions of career paths that they are based on personal tastes and preferences, but also influenced by the social environment in which these people are located. Proved to be strong in this research, the family influence on the direction of the choices and the establishment of professional trajectories. They have proven experience in the Bigs as organizational, hierarchical careers in an environment with high job demands and prioritizing career over personal life; however, over time the life changes that occurred, demanded at any given time, a better balance between personal and professional life, which was the biggest driver of the choices of new paths. The dilemma of auditing and interest in teaching, most of them show, are also results of this research.

Forskningsfråga: Vad har revisorn för syn på att upptäcka finansiella bedrägerier i sitt arbete? Syfte: Syftet med denna studie är att ta reda på revisorernas synsätt gentemot att upptäcka finansiella bedrägerier i sitt arbete. Genom att fokusera på revisorer från the Big Four bidrar det till en ökad förståelse för vad revisorer från dessa ledande företag har för syn på att upptäcka finansiella bedrägerier i sitt arbete. Metod: Denna studie har utgått från en kvalitativ metod där 10 semistrukturerade intervjuer har utförts. Studien har vidare tillämpat en deduktiv ansats och analyserat primärdata med en tematisk analysmetod. Slutsats: Revisorns syn kring upptäckten av finansiella bedrägerier i deras arbete varierar och stämmer inte alltid överens med allmänhetens och forskningens syn kring vad revisorn har för ansvar. Slutsatsen vi kommer fram till är att finansiella bedrägerier utgör en viktig aspekt i revisorns arbete och att majoriteten av respondenterna anser att revisorn har ett delansvar i att upptäcka finansiella bedrägerier i deras arbete. Efter genomförandet av studien kan vi konstatera att finansiella bedrägerier utgör en central aspekt av den revision som utförs av revisorn, uppfattningen om vem som bär ansvaret för att upptäcka sådana bedrägerier är delad bland våra respondenter. / Research question: What is the auditor's perspective on detecting financial frauds in their work? Purpose: The purpose of this study is to determine the auditors' perspectives on detecting financial frauds in their work. By focusing on auditors from the Big Four, it contributes to a better understanding of how auditors from these leading firms perceive the detection of financial frauds in their work. Method: This study has utilized a qualitative methodology, conducting 10 semi-structured interviews. Furthermore, the study has applied a deductive approach and analyzed primary data using a thematic analysis method. Conclusion: The auditor's perspective on the detection of financial fraud in their work varies and does not always align with the views of the general public and research on the auditor's responsibility. The conclusion we arrive at is that financial fraud constitutes an important aspect of the auditor's work, and the majority of respondents believe that auditors bear partial responsibility for detecting financial fraud in their work. After conducting the study, we can conclude that financial fraud is a central aspect of the auditing performed by the auditor, and the perception of

Bakgrund och problemdiskussion: Företag behöver anpassa sig till förändringar i omvärlden för att överleva och för att fortsätta växa. Denna typ av anpassning benämns som strategisk förändring. År 2010 avskaffades revisionsplikten för mindre bolag i Sverige. Nu, sex år senare står branschen inför ytterligare en förändring. Att revisionsverksamheten minskat och att konsultverksamheten inom revisionsbranschen kommit att ta större plats sedan avskaffandet av revisionsplikten kan tydas som en slags förändring, men hur har egentligen The Big Four som dominerar inom revisionsbranschen upplevt denna förändring? Är det en förändring som skett per automatik i samband med lagändringen eller ligger ett strategiskt agerande till grund och kan det således betraktas som att revisionsbyråerna genomgått en strategisk förändring sedan avskaffandet av revisionsplikten? När branschen står inför ytterligare en lagändring 2016 frågas hur The big Fours revisorer förväntar sig att lagändringen kommer påverka byråerna och vilken typ av förändring som revisionsbyråerna kommer genomgå i samband med lagändringen? Syfte: Syftet med uppsatsen är att redogöra för hur The Big Fours revisorer i Sverige upplever att revisions- och konsultverksamheten har påverkats sedan lagändringen 2010 samt hur revisorerna förväntar sig att revisions- och konsultverksamheten kommer påverkas i samband med lagändringen 2016, för att vidare analysera revisorernas upplevelser samt förväntningar för att bidra med kunskap om byråerna har eller kommer genomgå en strategisk förändring i samband med lagändringarna. Metod: Uppsatsen är kvalitativt uppbyggd och en flerfallsstudie har använts. Primär datainsamling har skett genom semi-strukturerade intervjuer. Respondenterna var 10auktoriserade revisorer från åtta av The Big Fours kontor. Slutsats: Uppsatsens författare har genom sitt analysarbete dragit slutsatserna att revisionsbyråerna har genomgått strategiska förändringar sedan lagändringen 2010 och att revisionsbyråerna kommer genomgå ytterligare strategiska förändringar i samband med lagändringen 2016. För att behålla sina positioner på marknaden behöver revisionsbyråerna genomgå strategiska förändringar i samband med att omvärlden ständigt förändras. / Background and problem discussion: In 2010, Sweden abolished the audit requirement for small companies. Now six years later, the industry is facing further adjustments. Companies need to adapt to changes in the environment to survive and continue to grow. This type of adjustment is referred to as strategic changes. That the audit activity is decreasing and consulting activities in the auditing industry have come to take more space since the removal of the audit requirement can be interpreted as a kind of change, but how have The Big Four that dominate the auditing profession experienced this change? Is it a change that has taken place automatically in connection with the amendment or is it a strategic action and can it thus be considered that firms have undergone a strategic change since the abolition of the audit requirement? Objective: The purpose of this thesis is to describe how The Big Four’s auditors in Sweden feel that audit and consulting business has been affected since the amendment in 2010, the auditors’ expectations of how auditing and consulting operations will be affected in connection with the amendment 2016, and to further analyse the auditors’ experiences and expectations to contribute knowledge regarding if the agencies have, or will undergo, a strategic change associated with changes in the law. Method: The essay is qualitatively constructed and multiple case study was used. Primary data collection took place through semi-structured interviews. Respondents were ten accountants from eight of the Big Four’s offices. Conclusion: The essay writers have through their analysis concluded that accounting firms have undergone strategic changes since the amendment in 2010 and that accounting firms will undergo further strategic changes in connection with the amendment in 2016. In order to maintain their positions on the market, accounting firms need to undergo strategic changes when the world is changing.

Title: The organizing and the balance between profession and profit in the Big Four accounting firms Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting firms is limited and lacking. This thesis contributes to the current research by providing a new perspective to the existing research on accounting firms. Purpose: The purpose of this thesis is to understand how the Big Four accounting firms organize in order to manage the balance between profession and profit. Method: The thesis uses a qualitative research method in which data and information is collected from financial statements and websites that is compiled into multiple case studies on the Big Four accounting firms to give a detailed description of how they organize to manage the balance between profession and profit. Conclusions: The result demonstrates that there are similarities between how the Big Four accounting firms organize to manage the balance between profession and profit. The thesis moreover shows that there are connections between the factors of organizing (goal, environment, strategy and structure latter of which is divided in organizational structure, partnership, knowledge, reward system, informal and formal management processes and responsibility distribution) and the balance between profession and profit which indicates that the Big Four accounting firms considers the balance between profession and profit in the organizing for the survival and success in the market.

Denna undersökning syftar till att bidra till den mängd studier som belyst området resultatkvalité samt revisionskvalité. En vanligt förekommande proxy för högkvalitativa resultat är mätningen av diskretionära periodiseringar. En stor mängd diskretionära periodiseringar, oavsett om de är resultathöjande eller sänkningar av resultat, ses som godtycklighet från ledningens sida och kan vara tecken på att företaget försökt dölja fundamental prestation. Flertalet studier undersöker vilken roll val av revisionsbyrå spelar för att upprätthålla resultat av hög kvalité och minska risken för earnings management. Syftetmed studien är att undersöka om företag vars revisor tillhör Big Four-firmor kan upprätthålla en högre resultatkvalité kontra Non-Big Four med hänsyn till mängden diskretionära periodiseringar. Resultatet visade att det inte finns någon signifikant skillnad i resultatkvalité beroende på om företagen granskats av Big Four, respektive Non-Big Four. Det krävs däremot vidare forskning med fler variabler, företag, och år för att kunna fastslå resultatet som ett faktum.

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet). Studien är kvantitativ och våra data omfattar 4718 aktiebolag, varav 1809 är finansiellt stressade, som gick i konkurs 2010. Genom Chi 2 test ser vi att träffsäkerheten på GC-varningar ligger på 17 procent och anmärkningar på finansiell stress på 82 procent. På samma sätt men med ytterligare hjälp av sambandsstyrka genom P-värden har vi kommit fram till våra andra resultat. Det finns ett väldigt starkt samband mellan andelen GC-varningar och storleken på byrån. Det finns även ett väldigt starkt samband mellan andelen GC-varningar och byrå inom kategorin stora byråer, ett visst samband inom kategorin medelstora byråer men inget samband inom kategorin små byråer. Det finns inget samband mellan andelen anmärkningar på finansiell stress och storleks-kategori eller mellan byråerna inom de olika kategorierna. Enligt vårt resultat har stora byråer högre revisionskvalité än medelstora och små byråer gällande GC-varningar, men vi finner inga skillnader mellan storlekskategorierna gällande anmärkning på finansiell stress. Vi finner även att kvalité med avseende på GC-varningar inte är homogen mellan de enskilda byråerna inom respektive storlekskategori. Våra slutsatser är att träffsäkerheten på GC-varningar är låg, men skulle kunna öka om revisorn kompletterar svårbedömd information med verifierbar information samt att etablerade metoder för GC-bedömningar infördes. Revisionskvalitén inom stora byråer är inte homogen, vilket kan bero på att de enskilda byråerna inom kategorin använder olika arbetssätt, som medför kvalitetsskillnader. / The international accuracy of Going Concern-warnings (GC-warnings) is as low as 40 percent, although studies show the accuracy is even lower in Sweden, under 20 percent. The four biggest accounting firms in the world advertise their knowledge of industry and a number of studies say that they have higher audit quality than the smaller firms. Meanwhile there are studies that claim that there are no differences in quality between them and the smaller firms. In this study we aim to test if the large firms have higher auditing quality than the medium and small firms and to test if there is any difference within the three categories. We measure quality as GC-warnings and a remark on financial stress (a remark on the equity being lower than 50 percent of the share capital). The study is quantitative and our data consists of 4718 limited companies, and 1809 financially stressed limited companies, which went bankrupt 2010. We measured the GC-warning accuracy to 17 percent and the remark on financial stress to 82 percent by using a Chi square test. We used the same test but added P-value to check the strength on the rest of the results. There is a very strong connection between the share of GC-warnings and the size of the accounting firm. There is also a very strong connection between the share of GC-warnings and the different firms within the large category. However there was only a weak connection between the different firms within the medium size and no connection at all within the small category. There is no connection at all between remarks on financial stress and either the firm size or within the firm size categories. According to our results, large audit firms have higher audit quality than medium and small firms concerning GC-warnings, but there are no differences between and within the categories concerning remarks on financial stress. We also find that quality concerning GC-warnings is not homogeneous between the different audit firms within each category. Our conclusions are that the accuracy on GC-warnings is low but it could increase if the auditors complement imponderable information with verifiable information and if methods for GC-judgments were established. The audit quality within large firms is not homogeneous which may be due to that the different audit firms within the categories use different ways to work, which causes differences in audit quality.

Bakgrund: Corporate Social Responsibility, CSR, är ett begrepp som förklarar hur företag engagerar sig i tre olika områden: ekonomiskt, miljömässigt, och socialt för att anpassa sig till den samhällsekonomiska utvecklingen. CSR är en aspekt som blir alltmer vanlig för företag att tillämpa genom att långsiktigt nå sina mål. Om företag inte prioriterar CSR i hög grad kan det riskera att de förlorar kunder och får ett dåligt rykte. De som jobbar för att se till att företag har ett bra CSR-arbete är revisionsföretag. Revisionsföretag ska vara bra representanter för CSR-arbete för att styrka deras roll som granskare av andra företag. Syfte: Syftet med denna uppsats har varit att undersöka hur svenska revisionsföretag använder CSR. Sålunda syftar denna uppsats till att öka förståelse om varför vissa CSR-aktiviteter väljs i svenska revisionsföretag inom “Big Four” samt hur de kommuniceras. Metod: Denna uppsats har utgått från en kvalitativ metod där tre intervjuer har genomförts. Intervjuerna är få i antal men duger till arbetet för att intervjupersonerna besitter den bästa kunskapen om ämnesområdet inom just det företaget de är verksamma i. Respondenterna är ansvariga för Deloittes CSR-arbete i Sverige och arbetade på huvudkontoret i Stockholm, det har således gjorts ett icke-sannolikhetsurval. Resultat och slutsats: Uppsatsen har visat att svenska revisionsföretag prioriterar att välja CSR-aktiviteter som har en filantropisk karaktär. Svenska revisionsföretag prioriterar filantropiska aktiviteter över de som är av etisk, rättslig eller ekonomisk karaktär för de filantropiska aktiviteterna visar den bästa bilden av revisionsföretaget. / Background: Corporate Social Responsibility, CSR, is a concept that explains how companies engage in three different areas: economic, environmental, and social in order to adapt to socio-economic development. CSR is an aspect that is becoming more and more common for companies to apply by achieving their goals in the long term. If companies do not prioritize CSR to a large extent, there is a risk that they will lose customers and get a bad reputation. Those who work to ensure that companies have good CSR work are auditing companies. Auditing firms should be good representatives for CSR work to strengthen their role as auditors of other firms. Purpose: The purpose of this thesis has been to investigate how Swedish auditing companies use CSR. Thus, this essay aims to increase understanding of why certain CSR activities are selected for Swedish auditing companies within the “Big Four” and the way they are communicated. Methods: This essay has been based on a qualitative method where three interviews have been conducted. The interviews are few but suitable for the work because the interviewees possess the best knowledge of the subject area within the company, they are active in. The respondents are responsible for Deloitte's CSR work in Sweden and worked at the head office in Stockholm, so a non-probability selection. Results and conclusion: The thesis has shown that Swedish auditing companies prioritize choosing CSR activities that have a philanthropic character. Swedish auditing companies prioritize philanthropic activities over those that are of an ethical, legal or economic nature for the philanthropic activities show the best picture of the auditing company.

Cette recherche tente d’évaluer le pouvoir de la profession comptable dans le cadre de la normalisation internationale après la réforme des institutions en 2001. La normalisation comptable internationale, processus technique et politique, se prête à une étude à travers les relations de pouvoir. Une grille d’analyse théorique est construite sur la base du cadre du pouvoir de Lukes (1974, 2005). Elle est ensuite appliquée à l’étude du pouvoir de la profession comptable sur le normalisateur international, en privilégiant la première dimension de ce cadre, l’étude des conflits observables, et la troisième dimension, l’étude des conflits latents. La première dimension est opérationnalisée à travers l’étude du développement d’un projet particulier, la norme IFRS 3 « Regroupements d’entreprises ». Les résultats montrent que l’IASB n’a pas changé sa position sur les questions clés du projet malgré l’opposition des membres de la profession comptable. La troisième dimension est opérationnalisée par l’étude de la composition des principales instances du normalisateur international. L’étude des dispositions des statuts et l’analyse du profil effectif des normalisateurs permettent de mettre en évidence une présence renforcée des membres des grands cabinets d’audit. Les résultats de ces deux études sont enfin comparés, discutés et rapprochés / The aim of this research is to assess the power of the accounting profession on the international standard setting institutions after their reform in 2001. International accounting standard setting, technical and political process, can be studied through power relations. A theoretical framework is built on the basis of the theory of power of Lukes (1974, 2005). It is then applied to the study of the power of the accounting profession on the international standard-setter, focusing on the first dimension of the framework, the study of observable conflicts, and the third dimension, the study of latent conflicts. The application of the first dimension goes through the case-study of the development of IFRS 3 "Business Combinations". The results show that the IASB has not changed its position on the key issues of the project despite opposition from members of the accounting profession. The application of the third dimension goes through the study of the composition of the main bodies of the international standard-setter. The study of IFRS Foundation’s constitution and the analysis of the profile of the standard setters can highlight an increased presence of members of the large audit firms. The results of these two studies are finally compared, discussed and reconciled

Women have a few managerial positions compared to men in audit and accounting firms. It said that large companies have intentions to increase the number of women accountants in managerial positions. The study is investigating the implementation of gender policies and diversity in auditing firm with a specific focus on how company size may impact how organizations come to work with issues of gender and diversity. A qualitative method has been implemented in this study, by conducting 17 semi-structured interviews with women auditors and accountants, working in 4 large firms and 5 small firms in Sweden. The study shows that the policies of the large companies are not fully implemented. While setting policies for small firms will just help women auditors/accountants to improve their career education.