The starting point of the study was the identified expectation gap between the auditors and groups with which they come into contact. The less flattering, traditionally stereotypical image of the audit profession was demonstrated within the study that auditors were involved in driving the change of role. As a result, the purpose of the study was to examine how auditors drive change in their role to close the gap between them and their stakeholders. The study was conducted at an accounting firm in Västerbotten. To answer the study's purpose and question, a qualitative method was used where data was collected through four semi-structured interviews. All respondents were auditors with varying work experience from one and a half years to over forty years in the profession. The results of the interviews were analysed using the theoretical frame of reference which included the institutional role theory, the role of the auditor and the expectation gap. Based on this, it was identified that the auditors acted actively, indirectly and passively to drive the change in the auditor's role and also identified a desire how this can be carried out in the future. The auditors drove the change primarily aimed at their customers, students, the general public and individuals within the profession. The auditors do not drive the role through the business for a preventive purpose, but more in a reactive way, especially towards the clients but nos as much towards other stakeholders. For further research, the authors of this study wish that the activities the auditors in this study perform to drive therole be examined in other cities, at different sizes of accounting firms to nuance what drivesthe role of an accountant and contribute generalizations of the phenomenon. In addition, similarstudies should be carried out based on the desire presented by the auditors of this study.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:ltu-98335 |
| Date | January 2023 |
| Creators | Ekström, Hjalmar, Wågstedt, Oscar |
| Publisher | Luleå tekniska universitet, Institutionen för ekonomi, teknik, konst och samhälle |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| 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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