Problem: That the clients expectations could be influenced by the relationship either positively or negatively. The relationship phases were redefined by Ruyter and Wetzels in 1999 describing the relationship in depth. Purpose: This paper’s purpose is to identify if there are any patterns in the relationship phases regarding the expectations and to discover how high expectations every phase has. Method: We have chosen positivism as our research philosophy and used a mix of a qualitative and quantitative study where we interviewed eight micro-company managers in Sweden. The paper is based on a deductive approach where we try to validate theories that have already been made. Theory: Our study contains theories discussing the audit profession, relationship phases, and the role of auditors, rules to keep an auditor unbiased, expectations on auditors and how an auditor can keep his objectivity, impartiality and independence. Conclusions: The conclusions of our study are that the expectations vary depending on which relationship phase they are in. Another conclusion is that the communication itself could be a major factor in building their relationship. We noticed that there were patterns between the two.

This study explored the K-12 teacher-student relationship (TSR) by identifying strategies that teachers use to influence students with emotional disabilities' (EDs) school experiences socially, academically, and behaviorally (SAB). The identified strategies were organized around the four phases (appraisal, testing, agreement, and planning) of building teacher-student relationships. This was a qualitative study that involved nine interviews with teachers (6 elementary, 1 middle, and 2 high school) from two school divisions (one rural and one suburban) in southwest Virginia. Data analysis included inductive and deductive coding of the transcribed interviews to identify strategies that teachers use to influence students with EDs SAB and to align the identified strategies within the four phases of building TSRs. Findings of the study suggest five key strategies that teachers are using to influence students socially, five key strategies that teachers are using to influence students academically, and eight key strategies that teachers are using to influence students behaviorally. Additionally, five strategies aligned within the appraisal phase, six strategies aligned within the agreement phase, nine strategies aligned within the testing phase, and nine strategies aligned within the planning phase. The results of this study could provide further insight to scholars to support the need for teachers to use research/ evidence-based strategies when working with students with EDs to assist the students in achieving better outcomes. Educational leaders and teachers are provided with strategies they can use when working with students with EDs to improve school related outcomes and build teacher-student relationships (TSRs). / Doctor of Education / This study explored the K-12 teacher-student relationship (TSR) by identifying key strategies that teachers are using to influence students with emotional disabilities socially, academically, and behaviorally. Additionally, the identified strategies were organized around the four phases (appraisal, testing, agreement, and planning) of relationship building. This was a qualitative study that involved nine interviews with teachers (6 elementary, 1 middle, and 2 high school) from two school divisions (one rural and one suburban) in southwest Virginia. The findings of this study should provide scholars with additional research to support the need for teachers to use research/evidence-based strategies when working with students with EDs to assist the students in achieving better outcomes. Educational leaders and teachers are provided with strategies they can use when working with students with EDs to improve school related outcomes and build teacher-student relationships (TSRs).