Bakgrund: Studien fokuserar på personalomsättningen i små och medelstora revisionsbyråer. Den fokuserar också på vilka anledningar det finns till att vissa revisorer arbetar kvar medan andra slutar inom revisionsbyråerna. Personalomsättningen är en viktig aspekt att belysa inom revisionsbranschen eftersom branschen ligger på höga nivåer jämfört med andra branscher. Både en hög och en låg personalomsättning kan medföra olika typer av problem. Syfte: Syftet är att bidra med ny och fördjupad kunskap om personalomsättningen i små och medelstora revisionsbyråer.  Metod: Studien är uppbyggd med en deduktiv ansats och en kvalitativ forskningsmetod. Utöver den tidigare forskningen kring för- och nackdelar med små företag har vi identifierat tre teorier; psykologiska anknytningsteorin, rollteorin och mentorskapsteorin som mest används för att studera detta inom revisionsforskningen. Vi kommer därför att ha dessa som utgångspunkt. I studien kommer kvalitativa intervjuer i form av semistrukturerade intervjuer att användas som en teknik för att samla in den data som behövs. Intervjuer genomförs med fem revisorer som har valt att lämna yrket och med fem revisorer som fortfarande arbetar kvar inom revisionsbranschen. Slutsats: Det har framkommit av studien att personalomsättningen inom revisionsbranschen upplevs vara hög. Åsikterna skiljer sig en aning mellan revisorerna som slutat och revisorerna som arbetar kvar i revisionsbranschen gällande personalomsättningen i små och medelstora revisionsbyråer. Utifrån framtagandet av en modell har studien kunnat identifiera ett antal faktorer som anses vara extra viktiga för dem som fortfarande arbetar kvar, likaså har det framkommit faktorer som kan påverka revisorers intentioner till att sluta. Det har även upptäckts nya faktorer som kan påverka revisorerna utöver de faktorer som har framkommit i teorierna. / Background: The study focuses on staff turnover in small and medium-sized auditing firms. It also focuses on the reasons why there are some auditors who continue to work while others leave the audit firms. Staff turnover is an important aspect to highlight in the auditing industry, as the industry is at high levels compared to other industries. Both high and low staff turnover can cause different types of problems. Purpose: The purpose is to contribute with new and in-depth knowledge of staff turnover in small and medium-sized auditing firms. Method: The study is structured with a deductive approach and a qualitative research method. In addition to previous research on the pros and cons of small business, we have identified three theories; psychological attachment theory, role theory and mentorship theory are most commonly used to study this in audit research. We will therefore have these as a starting point. In the study, qualitative interviews in the form of semi-structured interviews will be used as a technique to collect the data needed. Interviews are conducted with five auditors who have chosen to leave the profession and with five auditors who still work in the auditing industry. Conclusion: It has emerged from the study that staff turnover in the auditing industry is perceived to be high. Opinions differ slightly between the retired auditors and the auditors who remain in the auditing industry regarding staff turnover in small and medium-sized auditing firms. Based on the development of a model, the study has been able to identify a number of factors that are considered to be extra important for those who are still working, as well as factors that may influence auditors' intentions to quit. New factors have also been discovered that can affect the auditors in addition to the factors that have emerged in the theories.

The aim of this qualitative and exploratory study is to increase the understanding of the effects digitalization has on the tools and working methods of the audit profession. This is achieved through 14 semi-structured interviews with practicing auditors, where emphasis is put on interpretation. Conclusions drawn are that the effect on the auditors’ working methods are more prominent than on the tools, due to paperless working methods and increased flexibility. Unlike previous research, this study also discovers an increasing effect – education. Thereby, education is underlined as important among auditors, where institutions also have to develop available education to the new competence needed.

Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. Auditors are seen as a profession, and in exchange for them to perform their work they need to be seen to act in the public interest, being independent, act with integrity, having knowledge and competence and being dedicated to their work. It has also been seen in previous research that the professional appearance and behavior matters in the audit profession. Due to the scandals in the audit profession over time, the need for supervisory boards has increased. It is the Swedish Inspectorate of Auditors (SIA) that perform the supervision of the auditors in Sweden and ensure that existing rules and standards are being followed. In previous research of disciplinary cases issued by the SIA, it is seen that professional wrongdoings made by auditors was of importance. However, no previous research has investigated what types of professional wrongdoings auditors commits. Aim: The aim of this study is to explore what manifests unprofessionalism in the audit profession. Disciplinary cases concerning professional wrongdoings will be analyzed in order to understand how the Swedish audit profession’s supervisory body, the SIA, assesses cases that relates to unprofessional behavior. Methodology: Disciplinary cases concerning professional wrongdoings between 2006-2019 has been analyzed through a qualitative content analysis. The disciplinary cases have been sorted into categories concerning professional aspects that have emerged from previous research and auditor’s code of conduct. The result has been analyzed and compared to previous research and the frame of reference. Result and conclusions: The types of professional wrongdoings the auditors commit are Lack of independence, Shortcomings in the auditor’s own business, Lack of dedication, Not fulfilled requirements, Personal shortcomings, Not act in public interest and Lack of integrity. The types of professional wrongdoings occurred most frequently was Lack of independence, Shortcomings the auditor’s own business and Lack of dedication. Lack of independence had the highest share of the total disciplinary cases issued, while Shortcomings in the auditor’s own business seem to be the most severe one as it had the largest share of withdrawal of the auditor’s authorization or approval. Future studies: As this study only take the perspective of the SIA, it would be further interesting to see how the auditor’s perceive professionalism and what aspects they find important in order to obtain a professional role. Hence, conducting a study from the perspective of the professionals would give a more nuanced picture of what it means being a professional. In addition, it would also be interesting to investigate how the audited client’s perceive professionalism in the audit, and what aspects of professionalism they find important in order to obtain trust for the auditor.

The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing will be affected by blockchain technology for students, current audit professionals, and those in academia. With the results, it was concluded that training of new and current employees will need to evolve with more emphasis on IT skills and analytical reasoning, blockchain's development is on a precipice of adoption within the next decade, and that there is a current gap regarding regulation of blockchain technology.

Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster. Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts. Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring. Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats. Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer. / The study aims to understand the auditors' attitudes and reasoning about the marketing of audit services. The study is based on an abductive approach and qualitative methods through personal interviews. The theoretical framework includes theories and concepts based on scientific articles. The covered concepts include profession, attitudes and auditors' use of marketing. The empirical data is collected through eight interviews with auditors around Skåne. Mainly, attitudes and reasoning about marketing, change of marketing, marketing methods and customer relationships were compared and analyzed. The studys’ empirical analysis showed that the respondents refer differently to the concept of marketing, which can be considered as a reason for the positive and neutral attitudes. Furthermore, it was observed that the respondents showed various attitudes toward marketing, depending on the size of the auditing firm. Respondents from larger firms had more positive attitudes in relation to respondents from small firms.

Purpose: The purpose is to describe how the audit profession perceives that the re-regulated education requirement in order to become an authorized auditor will affect the number of authorized auditors. Further, the aim is to compare how smaller and larger audit firms perceive the re-regulation will affect how they educate employees for the auditor exam. The purpose is to answer the research questions below.  Methodology: The study has a qualitative research method with an abductive approach. Empirical material is collected through semi-structured interviews with representatives from the audit profession that were able to describe their view of the profession and the re-regulated requirements.  Conclusion: The profession is sceptical that the re-regulation would increase the number of authorized auditors, they perceive a single individual will be attracted. To increase the number of authorized auditors, the profession must market itself better and introduce bonuses to keep people in the profession. Smaller firms will probably become dependent on FAR or networking with larger firms. Larger firms do not perceive that they need to do any significant changes in their current education plans. Smaller and larger firms agreed the profession needs more IT experts, and thus, data analytics should include in the auditor exam.

Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. The auditor's independence and objectivity in ensuring high-quality audits are of utmost importance, and auditor image is a factor that is rarely considered. The image of auditors must be better understood to comprehend their behaviors better and what influences their performance and audit quality.  Purpose: The purpose of this thesis is to test if there is a relationship between auditor image, professional identification and client identification, and audit quality. Additionally, the relationship between auditor image, professional identification, and client identification will be examined.  Method: The thesis draws upon a positivistic research approach with a deductive approach using a quantitative study where a survey was sent out to authorized auditors in Sweden. A multiple regression analysis, Spearman correlation matrix, and principal component analysis have been used to analyze the data collected.  Findings: The results show a significant positive relationship between perceived professional auditor image and audit quality with a focus on economic incentives. Further, the results show a significant positive relationship between client identification and a perceived trustworthy image. The results also show that older and more experienced auditors have a significant negative relationship with audit quality with a focus on economic incentives. In comparison, younger and less experienced auditors have a significant negative relationship with a perceived trustworthy auditor image. Another result was that auditors employed at a Big Four firm have a significant positive relationship with a perceived trustworthy auditor image.

Background: There are several studies that have found an expectation gap between auditors and different stakeholders. Since 2019, there has been a sharp increase in the number of individual investors in Sweden. There is a lack of studies examining the expectation gap between auditors and individual investors. Purpose: The purpose of the study is to analyze and explain whether Swedish auditors and individual investors have a different view regarding the auditor’s responsibility, reliability, and decision usefulness. Furthermore, the view of individual investors is analyzed with different demographic factors. Research method: This is a quantitative study with a deductive approach, where the hypotheses are developed from prior research. The empirical data comes from the answers from a mail survey and a web survey. The survey consisted of statements regarding the auditor’s responsibility, reliability, and decision usefulness. Results: The study shows that there is an expectation gap between auditors and individual investors in Sweden. The study also shows that experience from the stock market leads to a more narrow expectation gap between auditors and individual investors in Sweden. Contributions: The study contributes to a better understanding of what the expectation gap between auditors and individual investors in Sweden consists of. Additionally, it shows how individual investors in Sweden perceive the auditor’s responsibility, reliability, and decision usefulness / Bakgrund: Det finns många studier som konstaterat ett förväntansgap mellan revisorer och olika intressentgrupper. Sedan 2019 har antalet småsparare i Sverige kraftigt ökat. Det saknas studier som undersöker småspararnas förväntningar på revisorn. Syfte: Syftet med studien är att analysera och förklara huruvida svenska revisorer och småsparare har olika uppfattningar gällande revisorns ansvar, tillförlitlighet och beslutspåverkan. Vidare analyseras även småspararnas uppfattningar utifrån olika demografiska faktorer. Metod: Studien är kvantitativ med en deduktiv ansats, där hypoteserna utvecklats med hjälp av tidigare forskning. Empirin har samlats in genom en mailenkät och en webbenkät som utgörs av påståenden om revisorns ansvar, tillförlitlighet och beslutspåverkan. Resultat: Resultatet visar att det finns ett förväntansgap mellan revisorer och småsparare i Sverige. Vidare visar resultatet att utbildningsnivå inte minskar förväntansgapet, men att mer erfarenhet på börsen leder till ett mindre förväntansgap mellan revisorer och småsparare i Sverige. Kunskapsbidrag: Studien bidrar till ökad förståelse för hur förväntansgapet mellan revisorer och småsparare i Sverige ser ut. Därtill hur revisorer och småsparare i Sverige ser på revisorns ansvar, tillförlitlighet och beslutspåverkan.

Revisorn har en viktig ställning dagens marknadsorienterade samhälle. För att intressenter ska känna sig säkra i att investera i ett företag är det viktigt att den information som företaget sänder ut har granskats av en opartisk aktör. Såtillvida är revisionens syfte är att skapa trygghet och stabilitet på de finansiella marknaderna. För att kunna genomföra detta uppdrag behöver revisorn kunskaper inom ett flertal områden. Inom professionen finns väletablerade titlar som medarbetarna har. Dessa titlar är revisorsassistent, senior, manager och partner. Trots dessa väletablerade titlar finns det inom forskningen få studier på hur kunskaperna utvecklas genom och hur kunskapen skiljer sig åt mellan de olika titlarna. Syftet med denna uppsats är således att utforska hur kunskaperna utvecklas genom de olika karriärstegen. För att utforska hur kunskaper utvecklas har inledningsvis ett teoretiskt ramverk skapats, som ger en bild av att revisorns kunskap utvecklas från teoretisk kunskap mot professionalism, som definieras som en färdighet. För att uppnå uppsatsens syfte har vi genomfört en kvalitativ studie baserad på tio intervjuer med revisorer som har lång arbetslivserfarenhet. Det faktum att dessa personer har en lång arbetslivserfarenhet i yrket gör att de kan se tillbaka på hur deras egen kunskap utvecklats genom karriären. De resultat som vi funnit är att den teoretiska kunskapen fortsätter att utvecklas genom hela karriären, genom fortbildning men också på grund av att yrket kontinuerligt förändras med omvärlden. Detta sammantaget med ett ständigt ökande ansvar innebär att revisorn kontinuerligt måste utvidga sin teoretiska kunskapsbas. En färdighet som måste behärskas är professionalism, denna är viktig redan i början av karriären men dess betydelse ökar för varje karriärsteg. Denna uppsats bidrar till att sprida ljus över hur kunskaper utvecklas genom en revisors karriär och kan således hjälpa studenter för att förstå professionens förväntningar men också hjälpa högskolor och universitet att utforma utbildningen så att den bättre möter revisionsbyråernas förväntningar. / Existing literature has highlighted that an auditor has an important role in the market oriented society. The objective of audit is to create stability on the financial markets, as the auditor has the function of an impartial controller of the information that companies disclose to their stakeholders. Some studies argue that, to be able to perform this mission, auditors need knowledge in several areas during their career. Within the profession there are well established titles such as assistant, senior, manager and partner. However, despite the fact that these titles are so well established, there are no studies on how knowledge is developed and evolved through the career and how knowledge differs between the various titles. Thus, the purpose of this dissertation is to explore how knowledge is developed through the different stages in an auditors’ career. In our attempt to explore the development of knowledge, we have first developed a theoretical framework suggesting that auditors’ knowledge evolves from a theoretical knowledge towards professionalism which is defined as a skill. Subsequently, we have conducted a qualitative study based on ten interviews with auditors who have extensive work experience. The extensive work experience allows the respondents to reflect on their own knowledge, and how the knowledge has evolved through their career. The empirical evidence shows that theoretical knowledge is an important part of an auditor’s knowledge all the way through the career but it is constantly evolving, through education, due to the changes in the environment. These findings, combined with the growing responsibility in the daily work, implies that an auditor has to constantly increase the theoretical knowledge base. Already in the beginning of the career, professionalism is an important skill, but the higher in the hierarchy an auditor gets professionalism is seen as more and more important skill. This paper sheds light on how knowledge evolves through an auditor’s career and therefore it gives a contribution to students as it gives them a picture of the professions demands. Another contribution is to the education system as this paper allows tertiary education to be formed so it better meets the demands from the audit companies.

Att ha en viss grad av personalomsättning är nödvändigt för organisationens fortsatta lönsamhet. Personalomsättningen inom revisionsbranschen beskrivs däremot som ett problem. Tidigare studier har undersökt olika aspekter av personalomsättningen på individnivå. Där har det identifierats faktorer till varför revisorsassistenter väljer att lämna revisionsbyråerna. Tidigare studier har även fokuserat på olika metoders inverkan på individernas beslut att lämna branschen. Syftet med examensarbetet är att analysera personalomsättningen utifrån revisionsbyråernas perspektiv, och därefter identifiera skillnader mellan stora och små revisionsbyråer. För att besvara examensarbetets forskningsfrågor och uppfylla syftet har både en enkätundersökning samt intervjuer utförts. Enkätundersökningen skickades ut till revisionskontor runt om i Sverige och bidrog med svar från 32 olika kontor. Sedan intervjuades fyra revisionsbyråer i Norrbotten, två små och två stora revisionsbyråer. Studien visar att revisionsbyråerna i Norrland har en låg personalomsättning, men att personal-omsättningen i branschen som helhet fortfarande anses vara för hög. Studiens huvudsakliga slutsats är att personalomsättningen varierar mellan revisionsbyråerna och att byråns storlek är en förklarande faktor. Utöver detta visar studien på att ledningen och externa faktorer har en inverkan på personalomsättningen. De externa faktorerna kan dock inte påverkas av ledningen, utan är något som ledningen istället bör anpassa sig efter för att kunna behålla sina medarbetare. / A certain level of employee turnover is necessary for the organization’s continuous profitability. However, employee turnover in the audit profession is described as a problem. Previous studies have explored different aspects of turnover at the individual level. Where factors have been identified for why associates chooses to leave audit firms. Previous studies have also focused on the influence of different methods on the individual's decision to leave the industry. The purpose of this study is to analyze employee turnover from the audit firms´ perspective, and then identify differences between large and small audit firms. To answer the research questions and fulfill the purpose, both a questionnaire and interviews have been performed. The questionnaire was sent out to audit offices around Sweden and provided answers from 32 different offices. Four auditing firms in Norrbotten were then interviewed, two small and two large auditing firms. The study shows that audit firms in Norrland have a low employee turnover, but turnover in the industry as a whole is still considered too high. The main conclusion of the study is that turnover varies between audit firms and that the size of the firm is an explanatory factor. In addition, the study shows that management and external factors have an impact on turnover. However, external factors cannot be influenced by management, but is something that management should adapt to in order to retain its employees.