Det finns tydliga riktlinjer för hur en förväntas uppföra sig som revisor. Dessa riktlinjer harmed tiden omvandlats till ritualer i syfte att underlätta revisorerna i deras arbete. Dethuvudsakliga syftet med denna studie är att undersöka hur revisorer upplever förändringar irevisionsritualer som föranletts av digitaliseringen. Detta då yrkesverksamma inom branschenvittnar om hög arbetsbelastning är det av yttersta vikt för organisationer att förstå hurrevisorer reagerar på olika förändringar som påverkar deras arbetsrutiner. Då revisorernavittnar om att de använder dessa ritualer och i viss utsträckning är beroende av dem för attoptimera sina arbetssätt för att klara av denna höga arbetsbelastning blir det viktigt att forskai hur revisorerna påverkas av att dessa förändras. Tidigare forskning behandlarrevisionsritualer och hur dessa förändras som en konsekvens av digitaliseringen men detsaknas forskning kring hur revisorerna upplever dessa förändringar. Genom att använda en kvalitativ forskningsdesign och semistrukturerade intervjuer sominsamlingsmetod av empiri har vi fått en djupare förståelse över hur revisorer upplever dessaförändringar i ritualer. Med hänsyn till vårt analysverktyg har vi delat upp ritualernashuvudsakliga funktioner i tre kategorier, dessa är: Stabilitet, Gemenskap och Identitet.Stabilitet är huvudsakligen känslan av trygghet och förtroende. Gemenskap är huvudsakligenhur revisorerna framställs som en sammanhängande grupp som följer specifika normer.Identitet är i många fall hur revisorer bör agera eller beteende som exempelvis språkbruk ellerklädsel. Studien kan konkludera att revisionsritualerna har i många fall förändrats på grund avimplementering av olika digitala verktyg i revisorns arbetslåda. Revisorerna uppger bådepositiva och negativa upplevelser med att deras arbetssätt har förändrats på grund avdigitaliseringen. Vi lade även märke till, vilket förespråkar vidare forskning inom ämnet, attmajoriteten av revisorerna inte är medvetna om dessa ritualer. Vi anser att det föreligger storoutnyttjad potential i att medvetandegöra revisorerna om dessa ritualer för att genom att varamedveten om dessa kan en också optimera dem utefter egna personliga behov. / There are clear guidelines for how one is expected to behave as an auditor. Over time, theseguidelines have been transformed into rituals in order to facilitate the auditors in their work.The main purpose of this study is to investigate how auditors experience changes in auditrituals brought about by digitization. As professionals in the industry testify to highworkloads, it is of the utmost importance for organizations to understand how auditors reactto various changes that affect their work routines. As the auditors testify that they use theserituals and to a certain extent depend on them to optimize their working methods to cope withthis high workload, it becomes important to research how the auditors are affected by thesechanges. Previous research deals with audit rituals and how these change as a consequence ofdigitalization, but there is a lack of research on how auditors experience these changes. By using a qualitative research design and semi-structured interviews as a collection methodof empirical evidence, we have gained a deeper understanding of how auditors experiencethese changes in rituals. With regard to our analysis tool, we have divided the main functionsof the rituals into three categories, these are: Stability, Togetherness and Identity. Stability ismainly the feeling of security and trust. Togetherness is mainly how the auditors areportrayed as a cohesive group that follows specific standards. In many cases, identity is howauditors should act or behavior such as language or dress. The study can conclude that auditrituals have changed in many cases due to the implementation of various digital tools in theauditor's workbox. The auditors state both positive and negative experiences that their way ofworking has changed due to digitization. We also noticed, which advocates further researchon the subject, that the majority of auditors are not aware of these rituals. We believe thatthere is great untapped potential in making auditors aware of these rituals because by beingaware of them one can also optimize them according to one's own personal needs.

Företagande har nästan alltid cirkulerat kring att vara så kostnadseffektivt som möjligt såvälsom att vinstmaximera. Men under senare år har intresset för företags ansvarstagandegällande miljö, sociala faktorer och bolagsstyrning ökat från både intressenter och aktieägare.Även fast insatserna rörande dessa frågor medför ökade kostnader för företagen, kan det ivissa fall vara lönsamt, eftersom bland annat kostnaden av eget kapital tenderar att minska. Vivar således intresserade att undersöka huruvida företags årsredovisningar och denmedföljande hållbarhetsrapporten har något informationsinnehåll för investerare, samt omdetta innehåll skiljer sig åt beroende på om företagen påvisar höga eller låga ESG-poäng. Föratt fastställa uppsatsens frågeställning undersöker vi handelsvolymen för företag listade påOMX Nasdaq Stockholm mellan åren 2017-2021. Vidare applicerar vi eventstudiemetodensom vårt val av metod för att upptäcka en eventuell förekomst av avvikelsevolym.Eventperioden sträcker sig mellan 1 dag före till 1 dag efter eventet, emedanestimeringsperioden tar plats 10 till 60 dagar före och efter eventet. Resultatet indikerar attföretags ESG-poäng inte verkar ha någon inverkan på avvikelsvolymen vid annonsering avårsredovisningen. / The fundamentals of business have almost always focused on the priority to be as costefficient as possible and to maximize profits. But during recent years there's been anincreasing interest from both stakeholders and shareholders, regarding companies’ actions onenvironmental, social and governance responsibility. Although it inflicts extra expenses forbusiness to address these issues, it can sometimes be beneficial, since for instance it canlower the cost of equity capital. Therefore we were interested in researching whether therelease of companies' full-year reports and the accompanying mandatory CSR-report, had anyinformation content for investors, and also whether the content differs between companieswith high and low ESG scores. To determine the issue of the thesis we decided to investigatethe trading volume of companies listed on OMX Nasdaq Stockholm between years2017-2021, and performed an event study as our choice of method to detect any abnormaltrading volume. The event period was set to 1 day before and after the event, whereas theestimation period took place 10 to 60 days before and after the event. The result indicates thatcompanies’ ESG score does not seem to have any effect on abnormal trading volume on dayof release.

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Med löften om framgång, snabba pengar och ekonomisk frihet har multi-level-marketing (MLM) organisationer tågat in på sociala medier. Flaggskeppet IM Academy, en amerikansk utbildningsplattform,  har tagit fäste både internationellt och i Sverige. Trots varningar från flera myndigheter om att verksamheten kan vara ett kriminellt pyramidspel. Denna kvantitativa innehållsanalys undersöker hur personer som starkt förknippas med MLM-organisationer marknadsför och rekryterar till organisationen. Studien grundar sig i Goffmans teori om intrycktshantering som handlar om att personer väljer att visa upp de positiva och mer attraktiva delarna av sig själv. Teorin, tillsammans med tidigare forskning om MLM-organisationer, visuell kommunikation och influencers har applicerats på digitalt material i form av Instagraminlägg. Med hjälp av kodbok och kodmanual har syftet och teorin operationaliserats till mätbara variabler för att nå ett standardiserat och generaliserbart resultat. Resultatet visar att fler män än kvinnor kunde identifieras bland profilerna, där “entreprenör” utgjorde den vanligaste yrkesbeskrivningen i biografin, och där “DM” var den vanligaste förekommande rekryteringen. Profilerna kategoriseras i huvudsak som "nano influencers" med 0 till 5000 följare. Marknadsföring konstaterades förekomma genom bild, text och emojis i Instagraminläggen, med fokus på olika teman, där selfies och resebilder var de vanligaste huvudmotiven. Olika teman av förmåner, såsom resor, inkomst, karriär- och personlig utveckling var framträdande. Personlig utveckling framhävdes framför karriärutveckling. Ord med koppling till konsumtion och kritik mot “vanliga” jobb hade låg förekomst. Denna studie föreslår att marknadsföring för MLM-organisationer lyfter de främre regionerna och inte alltid är en objektiv bild av verkligheten. Undersökningen tyder på att marknadsföring på plattformen främst sker genom relationsmarknadsföring. Självpresentation och kommunikation av förmåner används för att skapa en image av entreprenörskap och en eftersträvad livsstil, vilket stöder rekrytering och förtroendebyggande inom MLM-organisationer. Detta kan föra mottagaren bakom ljuset, och lämna denne i tron om en trygg inkomst och ett stabilt karriärsval. / Multi-level marketing (MLM) organizations have entered social media with promises of success, quick money and financial freedom. The flagship IM Academy, an American training platform, has taken hold both internationally and in Sweden. Despite warnings from several authorities that the business could be a criminal pyramid scheme. This quantitative content analysis examines how people strongly associated with MLM organizations market and recruit to the organization. This study is based on Goffman's theory of impression management, which states that people choose to display the positive and more attractive parts of themselves. The theory, together with previous research on MLM organizations, visual communication and influencers, has been applied to digital material in the form of Instagram posts. Later on the purpose and theory has been operationalised into measurable variables to achieve a standardized and generalisable result. Which will be explained in a codebook and code manual. The result shows that more men than women could be identified among the profiles, where "entrepreneur" was the most common professional description in the biography, and where "DM" was the most common recruitment. The profiles are mainly categorised as "nano influencers" with 0 to 5000 followers. Marketing was found to occur through image, text and emojis in the Instagram posts, with a focus on different themes. Selfies and travel pictures were the most common main motifs. Various themes of benefits such as travel, income, career and personal development were prominent. Personal development was emphasised over career development. Words related to consumption and criticism of "regular" jobs were low in frequency. This study suggests that marketing for MLM organizations highlights the front regions and is not always an objective picture of reality. The research suggests that marketing on the platform is mainly done through relationship marketing. Self-presentation and communication of benefits are used to create an image of entrepreneurship and a desired lifestyle, which supports recruitment and trust building within MLM organizations. This can mislead the recipient, leaving them in the belief of a secure income and a stable career choice.

Respond bias has always been a risk when it comes to interpreting personality data. For this reason two social desirability measures were created to combat this problem during research and workplace application. The first of these measures is the Marlowe-Crowne Social Desirability Scale created to measure a need for approval. The second of these measures is Balanced Inventory of Desirable Responding, which stems from a theory that describes social desirability as both a deception towards others and towards the self. For either of these measures to be usable, however, they need to be reliable and valid. This study then is intended to validate these two instruments in a diverse South African population sample and to look at the reliability of the items in these instruments and their factor structure. The objective of this study was to investigate both of these measures and to determine their psychometric properties and how they compare to the theory in literature. A convenient and purposive sample of N = 359 individuals from across South Africa was contacted via electronic means and asked to partake in this study. A questionnaire survey was forwarded to them with the intention of measuring social desirability. This included both the Marlowe-Crowne Social Desirability Scale (MCSDS) and Balanced Inventory of Desirable Responding (BIDR) measure. In addition a demographical questionnaire was included (gender, race, language group and age). The statistical analysis was done via the SPSS program during data examination: descriptive statistics, exploratory factor analysis (with Maximum Likelihood as extraction method), Cronbach’s alpha coefficients, and product-moment correlations were conducted. The results of this analysis indicated that although these measures are widely accepted and used internationally, the full version of both the measures is not valid and reliable within this South African sample. Although not all items from the scales could be validated, there were items that indicated very acceptable psychometric properties. Various recommendations were made for the context of using these measures to ascertain an individual’s response bias and for future research. A person attempting to use these measures should only focus on using the reliable items from this study. These items could be applied in developing a shortened version of these measures. It is recommended that further research into these measures could be done by using a traditional paper-and pencil format, a larger sample or by focusing on a specific population group within South Africa. / MCom (Industrial Psychology), North-West University, Potchefstroom Campus, 2015

Respond bias has always been a risk when it comes to interpreting personality data. For this reason two social desirability measures were created to combat this problem during research and workplace application. The first of these measures is the Marlowe-Crowne Social Desirability Scale created to measure a need for approval. The second of these measures is Balanced Inventory of Desirable Responding, which stems from a theory that describes social desirability as both a deception towards others and towards the self. For either of these measures to be usable, however, they need to be reliable and valid. This study then is intended to validate these two instruments in a diverse South African population sample and to look at the reliability of the items in these instruments and their factor structure. The objective of this study was to investigate both of these measures and to determine their psychometric properties and how they compare to the theory in literature. A convenient and purposive sample of N = 359 individuals from across South Africa was contacted via electronic means and asked to partake in this study. A questionnaire survey was forwarded to them with the intention of measuring social desirability. This included both the Marlowe-Crowne Social Desirability Scale (MCSDS) and Balanced Inventory of Desirable Responding (BIDR) measure. In addition a demographical questionnaire was included (gender, race, language group and age). The statistical analysis was done via the SPSS program during data examination: descriptive statistics, exploratory factor analysis (with Maximum Likelihood as extraction method), Cronbach’s alpha coefficients, and product-moment correlations were conducted. The results of this analysis indicated that although these measures are widely accepted and used internationally, the full version of both the measures is not valid and reliable within this South African sample. Although not all items from the scales could be validated, there were items that indicated very acceptable psychometric properties. Various recommendations were made for the context of using these measures to ascertain an individual’s response bias and for future research. A person attempting to use these measures should only focus on using the reliable items from this study. These items could be applied in developing a shortened version of these measures. It is recommended that further research into these measures could be done by using a traditional paper-and pencil format, a larger sample or by focusing on a specific population group within South Africa. / MCom (Industrial Psychology), North-West University, Potchefstroom Campus, 2015

This research study examined what the motivations and consequences of self-disclosure on Instagram were as well as its correlation with Impression Management Theory. The research used a 37 question survey which was distributed on social media, through the Department of Media and Communication at ETSU as well as a public speaking class. There were 232 participants in this study who were 18 or older and used Instagram. Research found that individuals’ self disclose using levels of relationship management, showing off, information sharing and habitual behavior. Future research includes the opportunity to incorporate a sample of participants across different cultures to analyze the differences in self-disclosure styles on Instagram.