Titel: Relationen mellan Revisor och Kund- en Idealbild: En empirisk kundperspektivstudie med fokus på ideal kontra lagstadgade ramar Nivå: C-uppsats i ämnet företagsekonomi Författare: Maria Mejstedt och Marthina Tedesund Handledare: Jan Svanberg Datum: 2016 – januari Bakgrund och Syfte: Tidigare forskning utifrån ett revisorperspektiv tyder på att relationen mellan revisorn och kunden är central vid hot mot oberoendet och revisionskvaliteten. Däremot efterlyses mer forskning från ytterligare perspektiv. Syftet med denna studie är därmed att studera relationen från ett kundperspektiv och kontrastera dennes idealbild av sin revisor ur ett flerdimensionellt perspektiv mot de lagstadgade kraven på objektivitet i revision. Metod: Studien antar ett hermeneutiskt och konstruktivistiskt perspektiv. Forskningsansatsen är abduktiv med tillämpning av en kvalitativ undersökningsmetod och semistrukturerade intervjuer som datainsamling. Den teoretiska referensramen bygger på tidigare forskning, vidare sker tematisk analys där teman söks i intervjusvaren som fördelas i grupper. Svaren tolkas med förankring i tidigare forskning samt genom bearbetning av oss som författare där vi reflekterar/diskuterar över det framkomna resultatet. Resultat & slutsats: Studien tyder på att kundens idealbild av relationen till sin revisor är kopplad till revisorns insatthet och förståelse i kundens verksamhet, dock endast till den grad revisionskvaliteten inte äventyras. Vid anlitandet av större revisionsbolag tycks förhållandet vara transaktionellt fokuserat, vid mindre kan en närmare personlig och social kontakt skönjas. Dock framkommer en överensstämmande bild av hur idealbilden gällande revisor-kundrelationen framställs; en närmare relation anses vara önskvärd. Förslag till fortsatt forskning: Till vidare forskning finns ett behov av att undersöka hur studiens framtagna idealbild skiljer sig mellan olika kundbranscher samt vilken påverkan kundens idealbild av relationen har på revisorns beteende. Vidare är konkurrenssituationen på revisorsmarknaden intressant att koppla till kundens idealbild och revisorns villighet att anpassa sig för att inte förlora kunder i en konkurrenskraftig marknad. Studiens bidrag: Denna studie bidrar med ett nytt perspektiv på revisor-kundrelationen, vilket är av intresse för såväl revisorer som intressenter och redovisnings-/revisionslitteratur. Revisorer gynnas av en djupare förståelse kring relationen för möjligheten att förstå och tillmötesgå kundens idealbild. Detta bidrar till ökad revisionskvalitet vilket även tredje part främjas av. / Title: The Ideal Relationship between the Auditor and the Client: An empirical client perspective study focusing on ideals versus legislation Level: Final assignment for Bachelor Degree in Business Administration Authors: Maria Mejstedt and Marthina Tedesund Supervisor: Jan Svanberg Date: 2016 – January Aim: Previous research from an auditor perspective indicates that the relationship between the auditor and the client is a central factor in concerns regarding objectivity threats and the quality of audit. This research field will greatly benefit from new perspectives. This study therefore aims to investigate this relationship from the client’s perspective in a multidimensional manner, as well as put the client’s ideal relationship in contrast to the auditor’s legislative requirements regarding objectivity. Method: This study adopts a hermeneutic and constructivist perspective alongside an abductive research approach. A qualitative research method is used including semi-structured interviews for the empirical segment of the study. The theoretical part of the study is connected to, and based on, earlier research. When analyzing the results, a thematic analysis approach is applied. The results are then discussed and interpreted by us as authors where we put them in relation to earlier research and theories to generate new conclusions. Result & Conclusions: The results of this study indicate that the client’s ideal image of the relationship is closely connected to the auditor’s insertion in and understanding of the client’s business. However, this only applies as long as the audit quality is not compromised. Differences based in the size of the audit firms has also appeared; clients with large auditing firms seem to have a transactional approach whereas clients with smaller auditing firms seem to have a more relational approach. However, a consistency appears regarding the ideal relationship; that it would be closer and have a more relational focus. Suggestions for future research: For future research, there is a need to examine how the ideal image concluded from this study differs between client sectors, as well as the impact the client's ideal image would have on the auditor behaviors. Furthermore, future research could also cover the effect of the auditor’s competitive situation and the willingness to adapt towards the client’s ideal image in order to keep their clients in an increasingly competitive market.   Contribution of the thesis: This study provides with a new perspective of the auditor-client relationship, which should be of interest for as well practitioners and standardization authorities as stakeholders and accounting/audit literature. A more extensive understanding concerning the relationship in contrast to the legislation should be considered beneficial in legislation updating as well as for all parties affected by the threats to impartialness by the auditor.

This thesis describes the development process and the establishment of audit in the Russian Federation, the classification of audit activities, legislation and regulation of auditing services in Russia. Within the practical part is compared the statutory regulation of audit in Russia and the European Union.

The subject of this thesis is regulation of lobbying in the countries of the Visegrad Group (V4) -- specifically statutory regulation of lobbying. The work gives a comprehensive overview of the development of regulation of lobbying in V4 member states from the very beginning until now. Main aim is to answer questions related to lobbying such as: "is there a lobbying regulation in V4 members", "what is the quality of that regulation" and "is there any common signs shared across the national regulation of lobbying". To achieve the desired objective thesis uses descriptive, comparative and analytical methods. Thesis consists of two main logical units, which are divided into five chapters, an introduction and a conclusion. The first unit contains three introductory chapters. This section is devoted to the history of lobbying, the definition of lobbying and theoretical concepts of regulation of lobbying. The second unit is completely dedicated to the legal regulation of lobbying in the V4 countries. Part of this unit is also the final comparison and analysis of the legal regulation of lobbying in these countries and answers to questions mentioned in the introduction.

The Media High Council (MHC) was put in place by the 2003 constitution of the Republic of Rwanda as amended to today. As article 34 clarifies, the MHC is an independent institution which aims to address issues of media and press freedom. In the same spirit, the law number 30 /2009 of 16/9/2009 determines its mission, organisation and functioning. According to article 2 of this law, the Media High Council is responsible for protection, control and promotion of media and media professionals. Based on normative theories, qualitative methods and thematic analysis, this study has explored the policy formation of the Media High Council and how it has been balancing the seeming contradictory responsibilities of protecting and controlling media from 2007 to 2010. / Communication Science / M.A. (Communication)

The Media High Council (MHC) was put in place by the 2003 constitution of the Republic of Rwanda as amended to today. As article 34 clarifies, the MHC is an independent institution which aims to address issues of media and press freedom. In the same spirit, the law number 30 /2009 of 16/9/2009 determines its mission, organisation and functioning. According to article 2 of this law, the Media High Council is responsible for protection, control and promotion of media and media professionals. Based on normative theories, qualitative methods and thematic analysis, this study has explored the policy formation of the Media High Council and how it has been balancing the seeming contradictory responsibilities of protecting and controlling media from 2007 to 2010. / Communication Science / M.A. (Communication)