The purpose of this study is to explore the expressions of a commercialising fashion journalistic genre by focusing on how ELLE.se, Sweden’s biggest online fashion platform, use advertorials and click-based content. This is investigated through three research questions focusing on what journalistic and marketing discourses that are apparent in advertorials and click-based material; what blend of genres that are seen in different kinds of text commercial on ELLE.se and what discursive conflicts between journalistic ideals and commercial pressure are seen in the production of advertorial content. Theories used in the study are marketisation of public discourse together with Fairclough’s Critical Discourse Analysis (CDA), the commercialisation of news and lastly genres, also focusing on fashion journalism as a genre. In order to explore the expressions a discursive analysis is used on advertorials and click- based material on ELLE.se whilst qualitative interviews with respondents producing the content are conducted to investigate the third research question. The results of the study show that numerous journalistic and marketing discourses are apparent in advertorials and click- based material, with personification through conversational discourse, the pursuit of happiness by portraying the reader as an imperfect person and a friendly brand through corporate advertising as three recurrent themes. A majority of the text commercial at ELLE.se balances between editorial content and advertisement, demonstrating many aspects of an evolving hybrid genre. Lastly, respondents in the qualitative interviews identify digitalisation, loss of journalistic quality and decreased reliability as three discursive conflicts between journalistic ideals and commercial pressure. The result stresses how the impact of commercialism and how journalistic and promotional discourses are continuously blended, showing aspects of ongoing hybridisation and converging genres.

This thesis focuses on the effectiveness of marketing tools available in Czech internet environment. The theoretical part describes typical attributes and advantages of individual tools and observes the possibilities of achieving marketing and commercial goals by using these tools. In the application part, the surveyed e-shop is introduced and it's marketing tools are analyzed using web analytics. Either behaviour of customers of this e-shop or financial indicators, which are crucial for evaluating performance, are analyzed in this thesis. The synergic effect of using these marketing channels is evaluated using the assisted conversions analysis. The main goals of this thesis is evaluation of the efficiency of used marketing tools using web analytics and consider suitability of their use for this specific e-shop. Another aim is comparing the performance of individual marketing sources and proposing measures to help increase efficiency of tools used by this e-shop.

The aim of this Master´s thesis is to analyze a company e-commerce, to take a think about what it has brought to the company and withal suggest some instruments for increasing the salability and improve the communication between individual distribution channels so they would be more motivated for cooperation within this company. The thesis is divided into several chapters where we can find general knowledge about the commerce via the Internet, single kind of the e-commerce and also the legal aspects connected with that. The analytic part will introduce us the concrete knowledge about the company and marketing possibilities on the Internet for that company.

This thesis is devoted to blogs and their commercialization, a phenomenon of the on-line world for last few years. The aim of this work is to explore several Czech lifestyle blogs and to find out how much commercial content there is, also how the audience reacts to this content as well as how the bloggers themselves approach commercial content. In the beginning the development of blogs is described, both in the Czech and global environment. The characteristic features of blogs from different perspectives on the issues are also described. The development of blogs is then set in the context of events that made it possible at all. Furthermore, attention is paid also to the process of commercialization of content on the blogs and the possibilities monetizing the blogs' content. Emphasis is placed primarily on a detailed description of influencer marketing and its current situation, but it also discusses affiliate marketing and the use of public relations tools on blogs. The research part provides an insight into the issue of Czech blogs and the current blogosphere. First the chosen blogs are described and set in the context of the Czech blogosphere, then, based on a detailed content analysis, the level of commercial content on the selected blogs is described as well as how the audience reacts to it....

Due to the unique experiences and needs of parents with children diagnosed with Autism Spectrum Disorder (ASD), (i.e., child’s limited functional ability; increased duration and extent of caretaking), parents of children with ASD often experience affiliate stigma. Affiliate stigma is the internalized cognitive, affective, and behavioral impact of association with marginalized populations, in this case individuals diagnosed with a mental illness or a developmental disability such as ASD (Mak & Cheung, 2008). Outside of differences in provider-caregiver interactions (Mandell & Novak, 2005; Palmer et al., 2010), little research has explored the impact of racial and ethnic identity on ASD caregiving experiences. Research exploring differentiation of self in parental caregivers is also sparse. Differentiation is conceptualized as the way individuals think about themselves in relation to others. Optimal differentiation is characterized by emotional interdependence with others -- that is maintaining a state of connectedness without emotional over-involvement (Kerr & Bowen, 1988). To address these gaps in the literature, a self-report survey measuring affiliate stigma, differentiation of self and racial/ethnic identity was completed by 147 parents of children diagnosed with ASD. Participants identifying as a racial/ethnic minority made up 36.7% of this study’s sample. Results from a hierarchical regression analysis suggests that higher differentiation of self predicts greater affiliate stigma. Identity as a racial or ethnic minority had no significant impact on experiencing affiliate stigma.

In my dissertation, I study the strategic interplay among firm’s online communication, firm’s digital strategies and its impact on consumer decision making. I identify important strategies that firms can adopt while targeting consumers on search engine platforms, such as Google and Bing. For technology-firms interested in providing information cues to consumers, online advertising serves as an important tool to nudge consumers decision making. Through the use of diverse methodologies, including empirical, analytical, and behavioral, I attempt to answer important questions in this research space. Moreover, I investigate how firm strategies are affected by factors such as heterogeneity of consumer preferences, product quality, and competition. The research spans across disciplines, and makes contributions to Information Systems, Operations Management and Marketing. In essay 1 I investigate the novel context of “competitive poaching”, a phenomenon where firms can generate traffic from search advertising by bidding on competitors’ keywords. In this research I examine the factors that influence the effectiveness of competitive poaching, specifically the role of different ad copies and the type of competitor (poached brand) from which a brand is “poaching. ”I also examine how the presence of sponsored ads from the poached brand and its physical location affect competitive poaching. In Essay 2, I investigate a similar context but here instead of only competing against each other, firms are simultaneously competing and cooperating with each other while advertising on the search engine. Thus, we have a novel context where a firm and its third-party referral partner (often referred to as “Infomediaries”) compete and cooperate while advertising simultaneously on the search engine. In this context, how equilibrium payment and advertising strategies are affected by factors such as traffic quality, advertising effectiveness, leakage, and the nature of contract between the two firms, remains an open question. Using a game-theoretic model, I show that the novel balance between the competitive and the collaborative nature of the interaction, which itself gets affected by the choice of contract and changes in the environmental factors, alters equilibrium strategies commonly expected in existing literature. In my third essay, I study the novel yet increasingly common phenomenon of “multiscreen viewing”, a phenomenon where consumers are increasingly using additional devices (like smartphones or tablets) while watching TV. This provides an additional advertising channel for marketers, specifically the second screen. However, this is not without its complexities; as marketers must optimally time advertisements on the second screen conditional on multiple factors including consumers’ engagement level on the primary screen, consumers’ engagement level on the second screen, and the psychological involvement with the content on the primary screen. Administering multiple behavioral experiments, I investigate how factors such as users’ engagement with the primary screen (e.g., TV), users’ engagement with a second screen (e.g., Mobile), timing of the advertisement, and message congruence, affect second screen usage and ad recall. Theoretical and managerial contributions of each of these essays are discussed. / Business Administration/Management Information Systems

Den internasjonale Safe-Community (SC) bevegelsen vokser stadig. Denne studien setter søkelyset på de såkalte Affiliate Safe Community Support Centres (ASC) og deres rolle i bevegelsen. SC-begrepet blir behandlet både som en innovasjon og som en organisasjons- modell som utbres etter Rogers og Røviks teorier. ASCene ses på som ”forandrings-agenturer” i følge disse teoriene. Studien er en case-study i følge Yin, og dekker 9 av ialt 15 ASCer. Tre av dem har mistet sin status som ASC, seks av dem har sin status i behold. De følgende fem påstander blir studert: 1)Det er ingen forskjell i hvordan sentrene har utøvet sin rolle som årsak til at noen mister sin status og andre ikke. 2)Årsakene til at noen mister sin status ligger i interne organisasjonsmessige, personalmessige eller økonomiske forhold. 3) ASC’ene og deres oppgaver er ikke særlig godt kjent blant ”brukerne” 4)ASC’ene har et svakt eller lite bevisst forhold til det teoretiske og vitenskapelige grunnlag for spredningsprosesser 5)SC-begrepet oppfattes i liten grad som en organisasjonsmodell på linje med andre organisasjonsmodeller. Data ble samlet inn fra spørreskjemaundersøkelser, skriftlig materiale og intervju. Materialet omfatter alle ”nivåer” i SC-bevegelsen. Alle fem påstander ble styrket av materialet. Studien har ledet til følgende konklusjoner og anbefalinger som forhåpentligvis kan styrke både renommé og effektivitet i SC-bevegelsen og lette arbeidet i ASCene: Organisasjonsteori og organisasjonsspørsmål må i langt større grad settes på dagsorden i bevegelsen. Vekst og utbredelse av SC-”ideén” får for stor plass i forhold til konsolidering. Det forekommer konflikter mellom ASC-arbeidet og andre arbeidsoppgaver. Det gjelder særlig når det gjelder prioriteringen mellom forsking og arbeidet med å utbre SC-modellen. ASCene har ikke tilstrekkelig kapasitet til å følge opp veksten i SC-bevegelsen. Begge disse forhold synes hovedsakelig å bunne i mangel på finansiering og mangel på planmessig utbygging. Mangel på planmessig organisering av bevegelsen er foruroligende. Dersom det ikke blir tatt tak i denne manglende organiseringen, vil det kunne være til hinder for videre utbredelse og i verste fall virke ødeleggende for bevegelsen. Det må også pekes på kvinnenes sterke, til dels dominerende stilling / The international Safe-Community (SC) movement is steadily growing. This study highlights the so-called Affiliate Safe Community Support Centres (ASC) and their role in the movement. The concept of SC is treated as an innovation and an organisational model diffusing according to the theories of Rogers and Røvik. The ASCs are looked upon as ”change agencies” according to these theories. This is a case-study according to Yin of 9 out of 15 ASCs. Three of them have lost their status as ASC, six still have their status. The following five propositions are examined: 1.There are no differences in how the ASCs have executed their role that can explain why some have lost their status and some not. 2.The reason why some have lost their status can be explained by internal organisational, personal or economic conditions. 3.The ASCs and their tasks are not well known by the ”users”. 4.The ASCs have a weak or little conscious relations to the theoretical and scientific foundation of diffusion processes. 5.The SC-concept is to a very little degree considered as an organisational model. Data was collected from surveys and interviews with people at all ”levels” of the SC-movement as well as written material. All five propositions were strengthened by the material. The study leads to the following conclusions and recommendations which hopefully can improve the reputation and efficiency of the SC-movement and ease the work of the ASCs: The ASCs have an important role in the movement, but they are too few to serve an increasing number of SCs. The development of new ASCs should go on simultaneously with the increase of SCs. It is also necessary with a geographical distribution corresponding with the distribution of the SCs. The economy of the ASC-work has a very weak foundation, and this should be taken more seriously. There are conflicts between ASC-work and other tasks. There are no indications that certain models of internal organisation or company construction are more functional than others. Organisational matters are not considered sufficiently important. This is alarming, and may threaten the existence of the whole movement if not taken more seriously. It must be a responsibility of the WHO Collaborating Centre to bring these matters to discussion. There are few other arenas for these discussions than the regional and world-wide conferences. But in addition the institutions teaching SC-issues have a responsibility for taking up these topics in their education programmes. Women have a very strong position in the ASC. But it is not possible from this material to draw conclusions as to whether their position has influenced the priorities or choice of topics in the ASC-work. / <p>ISBN 978-9185721-08-5</p>

廣告界有句名言「我知道廣告費有一半是浪費掉了，但問題是，不知道浪費的是哪一半?」 隨著網路普及與近幾年關鍵字廣告興起，可以看出廣告主越來越要求廣告的精準與效益，網路廣告的進化過去傳統以CPM（Cost Per Thousand impressions）每千人的曝光數來計算、到CPC（Cost Per Click）以點擊數來計算如關鍵字廣告、到後來有人提出CPA（Cost Per Action），即保證績效型廣告，以實際銷售業績來計算廣告費，本論文就是在研究一家專門在做保證績效型廣告的公司，也就是通路王。 繼Web2.0被提出後，後來有人提出EC2.0的概念，強調社群的參與，而所有的成交交易均來自網友的推薦。國內前幾名的EC網站都不約而同地推出網路推薦分紅計畫：例如PChome的分紅網、Yahoo!購物中心的興奇大聯盟、博客來的AP策略聯盟。他們的目的無非是想要透過網友的推薦力量以吸引更多新顧客以及增加銷售。而這樣的機制就是所謂聯盟行銷或夥伴計畫。 聯盟行銷在國外行之多年，相關介紹或研究多以推廣者角度，說明如何在上班之外增加其他收入，方法例如可以寫文章賺錢、運用聯盟行銷賺錢等，較少著墨於網路聯盟平台與廣告主之間的合作關係。為使國內聯盟行銷能發展更成熟，本研究除列舉國內外幾家運用聯盟行銷之實例，另以個案「網路聯盟平台」業者之經營模式及其合作廠商之關係，以本研究相關文獻理論進行檢視與驗證，並選定三家廣告主以深度訪談方式進行分析。 從研究結果發現，網際網路之聯盟行銷技術，對於建立顧客關係、增加商品銷售為有幫助之作法；網路聯盟平台的推廣者是成交的關鍵，推廣者品質關係到銷售力道，因此建議通路王應加強平台推廣者的訓練與管理，以強化與廣告主的合作關係。

Bakgrund: Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsfö­ringssystem vars främsta mål är att styra trafik på internet. Trafikstyrningsbranschen på in­ternet omsatte ca 6,5 miljarder dollar år 2006 globalt och förväntas växa kraftigt. Denna studie ämnar undersöka problematik som har identifierats i aktuella rättsfall vid intäktsre­dovisning från trafikstyrningssystem. Risk kan föreligga främst genom manipulation av in­formation och transaktioner. Ur ett revisionsperspektiv vill denna studie undersöka om re­visor kan göra en korrekt riskbedömning angående intäkter från trafikstyrningssystem. Syfte: Syftet med studien är att studera och utvärdera revisorers riskbedömningar av in­täktsposter relaterade till trafikstyrningsintäkter på internet. Metod: För att uppnå studiens syfte används både en induktiv och deduktiv metod då stu­dien identifiera risker som kan förekomma inom intäktsredovisning av intäkter från trafik-styrningsnätverk främst grundad på egna antaganden baserade på sekundär data. Utifrån en deskriptiv teoretisk inramning sätts dessa i relation till revisorers riskbedömningar genom att analysera studiens empiriska resultat, insamlad genom öppna intervjuer. Referensram: Sekundär data, presenterade som referensram, används för att analysera riskaspekter. Referensramen bygger på sekundär data angående konceptet trafikstyrning samt ett aktuellt rättsfall som belyser problematiken på området. Teoretiskt ramverk: Det teoretiska ramverket bygger på redovisningsstandarder och prin­ciper på området intäktsredovisning. Vidare används även teoretisk bakgrund angående re­visorers riskbedömningar. Empirisk insamling: Den empiriska insamlingen är gjord genom fyra öppna ostrukture­rade intervjuer med revisorer som har erfarenhet av konceptet trafikstyrning. Analys: i analysen sammanförs den sekundära datan med det teoretiska ramverket i form av redovisningsstandarder och principer på området intäktsredovisning. 1 analysen förs ett resonemang hur dessa principer och standarder kan appliceras specifikt på området trafik-styrningsintäkter. Studien finner i sin analys att det kan föreligga viss problematik när det gäller intäktsredovisning från trafikstyrningsnätverk, risk föreligger främst i den lätthet med vilken information i trafikstyrningsnätverk i vissa fall kan manipuleras, och vilken påverkan detta har på applicerbarheten av gällande standarder och principer. Analysen finner också att revisorerna som deltagit i undersökning har en bra förståelse för dessa risker men att storheten och komplexiteten i dessa system samt kunskapsgap mellan revisorer med kun­skap på området och de som har mindre kunskap kan skapa problematik vid riskbedöm­ningar av dessa intäktsposter skall göras. Slutsats: Studien konstaterar att revisorer generellt besitter kunskap om vilka risker som kan föreligga intäktsredovisning från trafikstyrningsnätverk, om revisorerna har relevant kompe­tens och erfarenhetfrån liknande verksamhet. Detta kan skapa problematik eftersom risken före­ligger störst i mindre företag där de granskande revisorerna har mindre erfarenhet på om­rådet. / Background: Internet has since its introduction been exploited for its massive potential as a marketing tool. The development has been focused on creating sophisticated interactive marketing system with the main goal of redirecting Internet traffic, also called affiliate marketing. The affiliate marketing industry turns over about 6,5 million dollars in 2006 globally, and is expected to grow rapidly in the near future. The aim of this study is to investigate recently identified problems that may occur when accounting for income from affiliate marketing. These problems have been identified through a recent Swedish civil court case and this study is exclusively covering Sweden. Risk is mainly present due to easily manipulated affiliate marketing systems both in terms of transactions and information. From an auditors perspective this study will examine whether auditors are able to make a satisfying risk assessment of income from affiliate marketing. Purpose: The purpose of this study is to examine and evaluate auditor's risk assessment of income for affiliate marketing on the Internet. Method: To fulfil the purpose of this study an inductive and deductive approach was utilised since the study identifies risks that may be present in the accounting of income from affiliate marketing system. These risks are mainly identified by constructed assumptions based on empirical findings and secondary data. These risks will then be associated with the empirical findings, collected through semi-structured interviews. Frame of reference: Secondary data, presented as a frame of reference was utilised to analyse risk aspects in the process of income accounting from affiliate marketing networks. The frame of reference is based on secondary data concerning the concept of affiliate marketing and recent Swedish civil court case which highlights problems with the income accounting from affiliate marketing. Theoretical framework: The theoretical frame is base on standards and principles of accounting in the area of income accounting as well as selected framework surrounding auditor's risk assessment processes. Empirical findings: The empirical collection was made through four semi-structured interviews with auditors that have experience of affiliate marketing incomes. Analysis: The analysis connects the secondary data and empirical findings with the theoretical framework concerning standard and principles of income accounting. The analysis is reasoning how these principles and standard can be applied in the case of income accounting from affiliate marketing. The analysis of the study finds that there are indeed certain degrees of risk and problems when applying these standards on in this specific are of income accounting. Risks are mainly identified in the way in which information and transactions can be manipulated in some affiliate marketing networks. The analysis is also reasoning about the ability of auditors to assess risk in these systems. The auditors are generally good at identifying the risk involved with the complex nature and manipulability of these systems. Conciusions: This study concludes that auditors can identify and reason about the risks involved with income accounting from affiliate marketing, if they have relevant skills and experience from the industry. This can be problematic since the risks seem to mainly be present in smaller companies where the responsible auditors generally have less knowledge and skills from similar incomes.

<p><strong>Bakgrund: </strong>Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsfö­ringssystem vars främsta mål är att <em>styra trafik </em>på internet. Trafikstyrningsbranschen på in­ternet omsatte ca 6,5 miljarder dollar år 2006 globalt och förväntas växa kraftigt. Denna studie ämnar undersöka problematik som har identifierats i aktuella rättsfall vid intäktsre­dovisning från trafikstyrningssystem. Risk kan föreligga främst genom manipulation av in­formation och transaktioner. Ur ett revisionsperspektiv vill denna studie undersöka om re­visor kan göra en korrekt riskbedömning angående intäkter från trafikstyrningssystem.</p><p><strong>Syfte: </strong>Syftet med studien är att studera och utvärdera revisorers riskbedömningar av in­täktsposter relaterade till trafikstyrningsintäkter på internet.</p><p><strong>Metod: </strong>För att uppnå studiens syfte används både en induktiv och deduktiv metod då stu­dien identifiera risker som kan förekomma inom intäktsredovisning av intäkter från trafik-styrningsnätverk främst grundad på egna antaganden baserade på sekundär data. Utifrån en deskriptiv teoretisk inramning sätts dessa i relation till revisorers riskbedömningar genom att analysera studiens empiriska resultat, insamlad genom öppna intervjuer.</p><p><strong>Referensram: </strong>Sekundär data, presenterade som referensram, används för att analysera riskaspekter. Referensramen bygger på sekundär data angående konceptet trafikstyrning samt ett aktuellt rättsfall som belyser problematiken på området.</p><p><strong>Teoretiskt ramverk: </strong>Det teoretiska ramverket bygger på redovisningsstandarder och prin­ciper på området intäktsredovisning. Vidare används även teoretisk bakgrund angående re­visorers riskbedömningar.</p><p><strong>Empirisk insamling: </strong>Den empiriska insamlingen är gjord genom fyra öppna ostrukture­rade intervjuer med revisorer som har erfarenhet av konceptet trafikstyrning.</p><p><strong>Analys:</strong> i analysen sammanförs den sekundära datan med det teoretiska ramverket i form av redovisningsstandarder och principer på området intäktsredovisning. 1 analysen förs ett resonemang hur dessa principer och standarder kan appliceras specifikt på området trafik-styrningsintäkter. Studien finner i sin analys att det kan föreligga viss problematik när det gäller intäktsredovisning från trafikstyrningsnätverk, risk föreligger främst i den lätthet med vilken information i trafikstyrningsnätverk i vissa fall kan manipuleras, och vilken påverkan detta har på applicerbarheten av gällande standarder och principer. Analysen finner också att revisorerna som deltagit i undersökning har en bra förståelse för dessa risker men att</p><p>storheten och komplexiteten i dessa system samt kunskapsgap mellan revisorer med kun­skap på området och de som har mindre kunskap kan skapa problematik vid riskbedöm­ningar av dessa intäktsposter skall göras.</p><p><strong>Slutsats: </strong>Studien konstaterar att revisorer generellt besitter kunskap om vilka risker som kan föreligga intäktsredovisning från trafikstyrningsnätverk, <em>om revisorerna har relevant kompe­</em><em>tens och erfarenhetfrån liknande verksamhet. </em>Detta kan skapa problematik eftersom risken före­ligger störst i mindre företag där de granskande revisorerna har mindre erfarenhet på om­rådet.</p> / <p><strong>Background: </strong>Internet has since its introduction been exploited for its massive potential as a marketing tool. The development has been focused on creating sophisticated interactive marketing system with the main goal of redirecting Internet traffic, also called affiliate marketing. The affiliate marketing industry turns over about 6,5 million dollars in 2006 globally, and is expected to grow rapidly in the near future. The aim of this study is to investigate recently identified problems that may occur when accounting for income from affiliate marketing. These problems have been identified through a recent Swedish civil court case and this study is exclusively covering Sweden. Risk is mainly present due to easily manipulated affiliate marketing systems both in terms of transactions and information. From an auditors perspective this study will examine whether auditors are able to make a satisfying risk assessment of income from affiliate marketing.</p><p><strong>Purpose: </strong>The purpose of this study is to examine and evaluate auditor's risk assessment of income for affiliate marketing on the Internet.</p><p><strong>Method: </strong>To fulfil the purpose of this study an inductive and deductive approach was utilised since the study identifies risks that may be present in the accounting of income from affiliate marketing system. These risks are mainly identified by constructed assumptions based on empirical findings and secondary data. These risks will then be associated with the empirical findings, collected through semi-structured interviews.</p><p><strong>Frame of reference: </strong>Secondary data, presented as a frame of reference was utilised to analyse risk aspects in the process of income accounting from affiliate marketing networks. The frame of reference is based on secondary data concerning the concept of affiliate marketing and recent Swedish civil court case which highlights problems with the income accounting from affiliate marketing.</p><p><strong>Theoretical framework: </strong>The theoretical frame is base on standards and principles of accounting in the area of income accounting as well as selected framework surrounding auditor's risk assessment processes.</p><p><strong>Empirical findings: </strong>The empirical collection was made through four semi-structured interviews with auditors that have experience of affiliate marketing incomes.</p><p><strong>Analysis: </strong>The analysis connects the secondary data and empirical findings with the theoretical framework concerning standard and principles of income accounting. The</p><p>analysis is reasoning how these principles and standard can be applied in the case of income accounting from affiliate marketing. The analysis of the study finds that there are indeed certain degrees of risk and problems when applying these standards on in this specific are of income accounting. Risks are mainly identified in the way in which information and transactions can be manipulated in some affiliate marketing networks. The analysis is also reasoning about the ability of auditors to assess risk in these systems. The auditors are generally good at identifying the risk involved with the complex nature and manipulability of these systems.</p><p><strong>Conciusions: </strong>This study concludes that auditors can identify and reason about the risks involved with income accounting from affiliate marketing, if they have relevant skills and experience from the industry. This can be problematic since the risks seem to mainly be present in smaller companies where the responsible auditors generally have less knowledge and skills from similar incomes.</p>