Background: The relationship between family firms and auditors is not a topic that is very well examined. This is also a relationship that is extraordinary because they have different aims with the relationship. Since the family firms seek for long and close relationships while the auditor needs to maintain their independence. There have also been several scandals in the past between family firms and their auditor where the relationship has become to close. Purpose: The purpose of this paper is to examine the auditor’s role in family firms, how value is co-created and what value that is co-created when they interact with each other. Method: To answer the research question the data in this study is collected through semi- structured interviews. The interviews were performed and inspired by previous studies which we developed a framework on to have as a guideline during the interviews. The participants in the study were three family firms and their respective auditor and the participants were located in the same geographical area. Findings: In this study, we have focused on how and what value family firms and auditors co- create when they interact with each other. The study suggests important aspects of the family firm and auditor relation to facilitating the value co-creation process. The aspects that were revealed as important were the relationship, communication, collaborative, trust, and experience from the auditor. The study also investigated which values family firms and auditors co-create, these were smarter planning, increase of effectiveness, exchange of knowledge, expanded networks, and value for society.

Studien behandlar vad som hänt efter den 1 november 2010 då revisionsplikten avskaffades för små aktiebolag i Sverige. I april 2010 lade regeringen fram en proposition om en frivillig revision till riksdagen som trädde i kraft 1 november samma år. Konsekvensen blev att privata aktiebolag som uppfyller två av tre kriterier inte längre behöver ha någon revision: (1) max tre anställda, (2) max 1,5 miljoner SEK i balansomslutning och (3) max 3 miljoner SEK i nettoomsättning. Det var runt 250 000 svenska aktiebolag som berördes och dessa beräknas årligen bespara cirka 15 000 SEK vardera på revisionskostnader.Studiens forskningsfråga lyder: Hur har avskaffandet av revisionsplikten för små aktiebolag i Sverige påverkat mindre revisionsbyråer?Syftet med studien är att studera hur avskaffandet av revisionsplikten för små aktiebolag i Sverige har påverkat mindre revisionsbyråer. I studien användes en kvalitativ metod med en abduktiv ansats, där åtta semistrukturerade intervjuer genomfördes hos revisionsbyråer i Borås, Alingsås, Kinna och Länghem.Studiens slutsatser är att revisorns roll inte har förändrats sedan avskaffandet av revisionsplikten för små aktiebolag men att revisorernas arbete har fått mer inslag av fristående rådgivning nu jämfört med före avskaffandet av revisionsplikten för små aktiebolag. Revisorns oberoende har inte heller påverkats, däremot anses gränsdragningen om vad som är ett oberoende och inte vara svår. Konkurrensen har inte påverkats sedan avskaffandet av revisionsplikten för små aktiebolag. En annan slutsats är att revisorers kundbas inte har påverkats av avskaffandet av revisionsplikten för små aktiebolag dock är det inte lika många kunder som har revision längre utan köper istället andra tjänster och på så sätt påverkas inte kundbasen. Däremot finns en oro inom revisionsbranschen om vad som händer om gränsvärdena för att ha lagstadgad revision eventuellt höjs. Hur uppvaktande av potentiella kunder sker eller hur revisionsbyråerna bedriver marknadsföring har inte påverkats sedan avskaffandet av revisionsplikten för små aktiebolag. Nya kundrelationer skapas genom rekommendationer från befintliga kunder. Prissättningen har inte heller förändrats sedan avskaffandet av revisionsplikten för små aktiebolag. Revisorer agerar i kundens intresse i sitt arbete vilket inte har förändrat sedan avskaffandet av revisionsplikten för små aktiebolag då det finns lagar, regelverk samt förordningar som revisorer måste förhålla sig till i sitt arbete. Det verkar inte skett en stor förändring inom revisionsbranschen sedan avskaffandet av revisionsplikten för små aktiebolag. Däremot håller attityder och revisorers förhållningssätt till sin egen bransch generellt på att förändras. / The study deals with what happened after 1 November 2010, when the audit requirement was abolished for small firms in Sweden. In April 2010, the government presented a proposition about a voluntary audit to the Parliament which came into effect on 1 November the same year. The consequence was that small firms that fulfill two of the three criteria no longer need to have an audit: (1) maximum three employees, (2) maximum of 1.5 million SEK in total assets. (3) Maximum of 3 million SEK in net sales. It was around 250 000 Swedish companies that was affected and their calculated annual saving is about 15 000 SEK each in audit costs.The study's research question is: How has the abolition of the audit requirement for small companies in Sweden affected the smaller accounting firms?The purpose of this study is to investigate how the abolition of the audit requirement for small companies in Sweden have affected smaller accounting firms. The study used a qualitative method with a abductive approach. Eight semistructured interviews with smaller accounting firms in Borås, Alingsås, Kinna and Länghem were conducted.The study's conclusions is that the auditor's role has not changed since the abolition of the audit requirement for small companies but that the auditors' work has received more hints of independent advice now compared to before the abolition of the audit requirement for small companies. Auditor independence has not been affected, however, considered the boundary of what is independence and not may be difficult. The competition has not been affected since the abolition of the audit requirement for small companies. Another conclusion is that the auditor's client base has not been affected by the abolition of the audit requirement for small companies, however, there are not as many clients who have audit anymore, but instead buys other services and thus will not affected the customer base. However, there is a concern within the accounting profession about what happens if the limit values may be increased. How recruitment of potential customers is done or how accounting firms engaged in marketing has not been affected since the abolition of the audit requirement for small companies. New customer relationships are created through recommendations from existing customers. Pricing has not changed since the abolition of the audit requirement for small companies. Auditors act in the client's interest in their work, which has not changed since the abolition of the audit requirement for small companies where there are laws, rules and regulations that auditors must relate to in their work. It seems not been a big change in the auditing industry since the abolition of the audit requirement for small companies. In contrast, attitudes and auditors' approach to its own industry in general is changing.

Gymnasieekonomers uppfattning om revisorn spelar stor roll för ekonomiutbildningar på högskolenivå och revisionsbyråerna. Gymnasieekonomer kan vara framtida elever och medarbetare på högskolor respektive revisionsbyråer. Studiens syfte är att undersöka hur gymnasieekonomer uppfattar revisorn samt sig själva utifrån egenskaper som förknippas med den traditionella revisorsstereotypen. Studien undersöker även, dock i mindre omfattning, om det finns ett samband mellan intentionen att bli revisor och om man har någon i sin närhet som arbetar som revisor. Genom en kvantitativ ansats undersöks studiens tre hypoteser som är grundade på professionsteorin och identitetsteorin samt den traditionella revisorsstereotypen. Egenskaper hos den traditionella revisorsstereotypen som har identifierats av tidigare forskning har bland annat använts som underlag i en enkätundersökning som genomförts på två gymnasieskolor. Studiens huvudsakliga resultat är att gymnasieekonomerna uppfattar att revisorn har hög status, vilket indikerar att revisorsyrket klassas som en profession. Studiens resultat kunde inte påvisa att gymnasieekonomer anser sig dela egenskaper med den traditionella revisorsstereotypen. Slutligen kunde studien heller inte påvisa att gymnasieekonomer som har någon i sin närhet som arbetar som revisor har intention att bli revisorer. / Secondary school economists´ perception of the auditor plays a major role in financial education at university level and in the audit firms. Secondary school economists´ can be future students and employees at colleges and audit firms. The purpose of the study is to examine how secondary school economists´ perceive the auditor as well as themselves based on characteristics associated with the traditional auditor stereotype. The study also examines, though to a lesser extent, whether there is a connection between the intention to become an auditor and if you have someone in your vicinity working as an auditor. Through a quantitative approach, the study´s three hypotheses based on profession theory, identity theory and the traditional auditor stereotype are examined. Characteristics of the traditional auditor stereotype identified by previous research have been used, among other things, as a basis for a questionnaire survey conducted at two secondary schools in Sweden. The main result of the study is that the secondary school economists´ perceive that the auditor has a high status, which indicates that the audit occupation is classified as a profession. The study´s result cannot demonstrate that secondary school economists´ consider themselves share characteristics with the traditional auditor stereotype. Finally, the study cannot demonstrate that secondary school economists who have someone in their vicinity who works as an auditor have the intention to become an auditor.

The purpose of this study was to examine the school counsellors and social service workers experience of how the child psychiatry manage their authority in the collaboration concerning children with mental health problems. The study was conducted using qualitative interviews with school counsellors, social service workers and one former employee of the Swedish child psychiatric care. Our results are divided into two themes: Collaboration and distribution of responsibility and Children who fall between the cracks. Examples of groups of children who according to our study are at risk of falling between the cracks are those who apart from mental issues have substance abuse issues or social issues, those whose parents are in a child custody dispute, children who are acting out and children with self-harm issues. The study also reveals that it's easier for children whose parents are active and knowledgeable to get help from the child psychiatric care and that it's a requirement for both parents and children to be highly motivated.There are established social hierarchs between agencies who partake in collaboration regarding children with mental illness. The child psychiatry have a higher status than the social services and the school and therefore greater power to steer the collaboration in a way that benefits the organisations own interests. The structure of the Swedish child psychiatric care is founded in a way that benefits the sorting of clients through the requirement of diagnoses and the will to sort out the psychic problems from the social.Our conclusions with the study is the way that children with mental illness are categorized and where the child is referred is mainly because of a broad conception that Abbott (1981) could describe where the mental issues are considered as "pure" and the social issues are considered "impure".

Titel: Nya utbildningskrav – Hur påverkas rekryteringen? En kvalitativ studie omde nya utbildningskravens påverkan på rekryteringen av revisorer Författare: Emelie Eriksson, Paulina Frykholm och Oscar Hermodsson Handledare: Linus Axén och Rickard Wilhelmsson Nyckelord: Revisor, professionsteori, revisorsutbildning, revisionskvalité, kompetens,rekrytering, revisorsteam Bakgrund: I takt med omvärldsförändringar som globalisering, teknisk utveckling och nya regler för finansiell och icke-finansiell rapportering, står den traditionella revisorsrollen inför en förändring och revisionsbranschen behöver anpassas utefter detta. Den 1 juli 2018 ändrade Revisorsinspektionen utbildningskraven för att bli auktoriserad revisor. De nya utbildningskraven innebar att från tidigare omfatta totalt åtta år med akademisk och praktiskutbildning, till de nuvarande kraven på sex år med akademisk och praktisk utbildning. Man tar även bort kravet att man ska ha en kandidatexamen inom huvudområdet företagsekonomi. Med de nya kraven kan huvudområdet vara inom valfritt ämne men behöver innehålla vissa obligatoriska områden. De sänkta kraven har lett till reaktioner från olika håll. Exempelvis menas det att de sänkta utbildningskraven kan gynna revisorsbranschen på kort sikt, men att det finns en risk att revisionens kontrollfunktion och förtroendet för branschen försvagas. Dessutom menas det att de nya utbildningskraven påverkar revisorernas professionella karaktär och yrkets status kan riskera att försämras liksom revisionskvaliteten. Å andra sidan argumenteras det för att det ger en bredare bas för rekrytering då framtidens revisorer kan behöva kompetenser som tidigare saknats samt att attraktionskraften till yrket kan öka. Syfte: Studiens syfte är att undersöka hur rekryteringen av revisorer påverkats av denya utbildningskraven utifrån aspekterna utbildning, kompetens och team. Metod: Studien utgår från en kvalitativ forskningsstrategi där semistruktureradeintervjuer användes som datainsamlingsmetod. Den deduktiva ansatsen tillämpades i första hand med inslag från den induktiva. Slutsats: Uppsatsens resultat visar att de nya utbildningskraven har gjort det enklare att kunna bli auktoriserad revisor utifrån ett akademiskt perspektiv. Likaså påvisas även att revisionsbyråerna har ett större urval av potentiella framtida revisorer som kan rekryteras till byråerna till följd av de nya utbildningskraven där flera utbildningsbakgrunder med olika kompetenser ges möjlighet, vilket anses som positivt enligt respondenterna. Utifrån respondenterna föredras grundläggande kunskaper inom ekonomi ochredovisning då dessa kunskaper utgör en god grund för att lyckas inom yrket. Vidare konstateras det att personliga egenskaper är det som väger tyngst vidrekrytering av revisorer i jämförelse med utbildning och tidigare erfarenheter. Dessutom anses den praktiska utbildningen vara det som väger tyngst för att så småningom bli auktoriserad revisor genom godkänt slutprov.De kompetenser som anses lämpliga för en kandidat beskrivs vara att manhar en god social kompetens och att man har en god analytisk förmåga. / Title: New Education Requirements – How is the Recruitment Affected? A Qualitative Study on the Impact of the New Educational Requirements on the Recruitment of Auditors Authors: Emelie Eriksson, Paulina Frykholm and Oscar Hermodsson Supervisors: Linus Axén and Rickard Wilhelmsson Keywords: Auditor, profession theory, auditor education, audit quality, competence, recruitment, audit teams Introduction: As the world changes in consequences of globalization, technological development and regulations in financial and non-financial reporting, the traditional role of auditor is facing a change and the industry of auditing demands to adapt accordingly. On July 1, 2018, the Swedish Inspectorate of Auditors changed the educational requirements to become an authorized auditor. The new educational requirements implied that from previously including a total of eight years of academic and practical education, to the current requirements of six years of academic and practical education. Also, the requirement to have a bachelor’s degree in the main field of business administration has been removed. With the new requirements, the main field can be in any subject but it demands to contain a certain of mandatory topics. The lowered requirements have led to various reactions from different sides. For example, it is believed that the lowered education requirements may benefit the audit industry in the short term, but there is a risk that the audit’s control function and trust towards the industry will be weakened. In addition, it is believed that the new educational requirements affect the professional character of the auditors as well as the status of the profession are at risk of deteriorating and likewise the audit quality. On the other hand, it is argued that it provides a broader base for recruitment as future auditors may need skills that previously were lacking and the attractiveness of the profession may increase. Purpose: The purpose of the study is to investigate whether the recruitment of auditors has been affected by the new educational requirements based on the aspects of education, competence and team. Method: The study is based on a qualitative research strategy where semi-structured interviews were used as a data collection method. The deductive approach was primarily applied with elements from the inductive approach. Conclusion: The results of the thesis show that the new educational requirements have made it easier to become an authorized auditor from an academic perspective. Likewise, it is also shown that the audit firms have a larger selection of potential future auditors who can be recruited to the firms as a result of the new educational requirements, where multiple educational backgrounds with different competences are given the opportunity, which is considered as positive according to the respondents. Based on the respondents, basic knowledge in economy and accounting is preferred as this knowledge constitutes a good basis for succeeding in the profession. Furthermore, it is stated that personal characteristics are the single most important factor which matters the most when recruiting junior auditors in comparison to education and previous work experience. In addition, the practical training is considered to be the most important factor to become an authorized auditor by passing the final exam. The competences that are considered as suitable for a candidate are described as having good social skills as well as having good analytical skills.

Revisorns oberoende är en ständigt omdiskuterad fråga och ämnet verkar aldrig gå ur tiden, detta då massmedia ständigt florerar med spekulationer om jävsituationer mellan företag och revisorer. Syftet med denna studie är att skapa förståelse för hur revisorer och dess klienter resonerar kring oberoende och beroende. För att studera denna komplexa fråga har vi genomfört elva personliga intervjuer, fem intervjuer med auktoriserade eller godkända revisorer och sex intervjuer med revisionsklienter. I studien har vi analyserat hur revisorer och klienter resonerar kring revisorns oberoende samt vad parterna anser är viktigt i deras förhållande till varandra. Utfallet av studien pekar på att både revisorerna och klienterna tänker och arbetar aktivt för att upprätthålla sitt anseende, det vill säga sin legitimitet. För revisorernas del uppnås legitimitet genom att de ständigt beaktar hot mot sin objektivitet och på så sätt säkerställer sitt oberoende. Detta leder till att de kan fungera som ett kontrollorgan för klienternas finansiella rapporter. Studien visar även att utifrån klientens perspektiv är det viktigt att revisorn fungerar som en oberoende tredje part eftersom det ger bolagets finansiella rapporter en ”kvalitetsstämpel”. Studien är relevant då den bidrar med en förståelse för vad som är viktigt i relationen mellan revisor och klient. / Auditor independence is an intensely debated issue, the topic never go out of time when the media are constantly rife with speculation about a conflict of interest between the company and the auditors. The purpose of this study was to create an understanding of how auditors and its clients reason about independent and dependency. To study this complex issue, we have completed eleven personal interviews, five interviews were with authorized or approved auditors and six interviews were with audit clients. In this study we analyzed how auditors and clients reasoning about auditor independence and what they consider important in their relationship to each other. The outcome of this study indicates that both auditors and clients think and work actively to maintain its reputation, videlicet their legitimacy. From the perspective of the auditors, they achieved legitimacy by ensuring theirs independence by staying objective. This means that they can function as a control for the client's financial statements. From the perspective of the clients, it is important that the auditor acts as an independent third party, it gives the company's financial reports, a "quality label". The study is relevant as a contribution to an understanding what´s important in the relationship between auditor and client.

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