hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
The effects of digitalization on auditors’ tools and working methods: A study of the audit profession
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The aim of this qualitative and exploratory study is to increase the understanding of the effects digitalization has on the tools and working methods of the audit profession. This is achieved through 14 semi-structured interviews with practicing auditors, where emphasis is put on interpretation. Conclusions drawn are that the effect on the auditors’ working methods are more prominent than on the tools, due to paperless working methods and increased flexibility. Unlike previous research, this study also discovers an increasing effect – education. Thereby, education is underlined as important among auditors, where institutions also have to develop available education to the new competence needed.

Place, publisher, year, edition, pages
2017. , 36 p.
Keyword [en]
Effects, Digitalization, Tools, Working methods, Audit profession
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-24578OAI: oai:DiVA.org:hig-24578DiVA: diva2:1115922
Supervisors
Examiners
Available from: 2017-09-06 Created: 2017-06-27 Last updated: 2017-09-06Bibliographically approved

Open Access in DiVA

Master thesis - Karlsen and Wallberg(837 kB)13 downloads
File information
File name FULLTEXT01.pdfFile size 837 kBChecksum SHA-512
0896b91639c86835b64b5a221353a99c8e9b8b8273df93a01c7704043be09b457a4d9ee86eadf8e7e1fb65e862c87989499c201dfb9075d89eca62234136a5a2
Type fulltextMimetype application/pdf

By organisation
Department of Business and Economic Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 13 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 27 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf