Aim: The aim is to identify the institutional pressures affecting audit firms in different local contexts. Theoretical approach: We develop a model by using institutional theory, socialization theory and other relevant literature. We use this model to identify differences in the socialization process in different audit firms and different local contexts. We also identify the strength of some institutional pressures in the local context. Empirical methodology: We conduct qualitative interviews with eight auditors working in large and small firms in three different local contexts Conclusions: We find that the socialization process in audit firms is dependent on both the size of the audit firm and on the local context in which it is located. We also identify that mimetic pressure between firms of different sizes is stronger in a local context with low client diversity than in a local context with high client diversity.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hkr-10806 |
| Date | January 2013 |
| Creators | Nilsson, Marcus, Parkhagen, Frida |
| Publisher | Högskolan Kristianstad, Sektionen för hälsa och samhälle, Högskolan Kristianstad, Sektionen för hälsa och samhälle |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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