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
Tidspressens påverkan på revisionen: En studie om hur svenska revisorer motiverar sina tidsbesparande handlingar när de jobbar under tidspress
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.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

SAMMANFATTNING

 

Titel: Tidspressens påverkan på revisionen: En studie om hur svenska revisorer motiverar sina tidsbesparande handlingar under tidspress.

Nivå: C-uppsats i ämnet företagsekonomi.

Författare: Elizabeth Puhls och Linnea Svedin.

Handledare: Jan Svanberg.

Datum: 2016- januari.

 

Syfte: Tidigare forskning har lagt lite fokus på revisorns egna uppfattningar kring revisorers agerande på grund av tidspress. Studiens syfte är att få en förståelse för hur svenska revisorer på små och medelstora revisionsbyråer motiverar åtgärderna som de brukar vidta för att få fram ett bra revisionsarbete inom snäva tidsbudgetar.

 

Metod: Insamlingen av det empiriska materialet sker med hjälp av kvalitativa semistrukturerade intervjuer. Analysen genomförs genom att jämföra egna empiriska data med redan existerande teori. Våra slutsatser dras från egna iakttagelser och insikter.

 

Resultat och slutsats: Revisor rättfärdigar sitt agerande genom att stödja sig på begreppen väsentlighet och risk vilket de kopplar till klientkännedom och helhetsbedömningar. Revisorns förmåga att förhålla sig professionellt skeptisk har visat sig ha en inverkan på förekomsten av RAQ-acts (Reduced audit quality acts).

 

Förslag till fortsatt forskning: Återkommande i studien var begreppen väsentlighet och risk. Vi ser potential för att utforska dess betydelse för tidspressen och revisorernas agerande ännu mer. Vi ser möjligheter till att utveckla intervjuguiden och lägga mer fokus på dessa begrepp i den fortsatta forskningen.

 

Uppsatsens bidrag: Studien lämnar bidrag till redovisningslitteraturen, personer som utövar revisionsyrket samt klienter genom förståelse för hur revisorerna själva ställer sig till de genvägar som de ibland tar för att spara in på tiden.

 

Nyckelord: revision, pressfaktorer, tidsbudget, tidspress, revisionskvalitet, underrapportering av tid, professionell skepticism.

Abstract [en]

ABSTRACT

 

Title: Time pressure's impact on auditing. A study of how Swedish auditors justify their timesaving actions when they work under time pressure.

Level: Final assignment for Bachelor Degree in Business Administration.

Authors: Elizabeth Puhls and Linnea Svedin.

Supervisor: Jan Svanberg.

Date: 2016 - January.

 

Aim: Little focus has been put on auditors’ own perceptions about their reaction to time pressure. Our aim, therefore, is an understanding of how Swedish auditors, working in small and medium sized firms, justify the solutions they take to obtain credible accounting work within a tight time budget.

 

Method: The collection of empirical material is done using qualitative semi-structured interviews. The analysis is carried out by comparing the empirical data with existing theory. Our conclusions are drawn from own observations and insights.

 

Result and conclusions: Auditors justify their actions by relying on the concepts essentiality and risk, which they relate to client awareness and overall assessments. It’s been shown that auditors’ ability to maintain their professional skepticism has an effect on the existence of RAQ-acts (Reduced audit quality acts).

 

Suggestions for future research: The concepts essentiality and risk were consistently repeated by the auditors in the study. We see the potential to explore further their significance related to time pressure. We see opportunities to develop the interview guide in order to place more focus on these concepts in future research.

 

Contribution of the thesis: This study contributes to accounting literature, people who practice auditing and clients by presenting an understanding of how auditors themselves justify the shortcuts they take in order to meet their time budgets.

 

Key words: Audit, pressure factors, time budget, time pressure, audit quality, underreporting of time, professional skepticism.

Place, publisher, year, edition, pages
2016. , 63 p.
Keyword [en]
Audit, pressure factors, time budget, time pressure, audit quality, underreporting of time, professional skepticism
Keyword [sv]
revision, pressfaktorer, tidsbudget, tidspress, revisionskvalitet, underrapportering av tid, professionell skepticism
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-21218OAI: oai:DiVA.org:hig-21218DiVA: diva2:902341
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2016-02-16 Created: 2016-02-10 Last updated: 2016-02-16Bibliographically approved

Open Access in DiVA

fulltext(912 kB)170 downloads
File information
File name FULLTEXT01.pdfFile size 912 kBChecksum SHA-512
e02e358536810024ec73a61b7563d61addfead17b4d06f9aff7833fc08d22ed311bb01ec85dec2e0028807b5f0259f4980b84a44b006247f7e876d05a0c2f4bd
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Puhls, ElizabethSvedin, Linnea
By organisation
Department of Business and Economic Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 170 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: 460 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