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Digitalisering inom revisionsbranschen: en kvalitativ studie om hur revisorns dubbla roller har påverkats
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Information technology's rapid development forces organizations to adapt to the trends it brings, the audit profession is not an exception. Digitization means, among other things, that new technology changes working methods, routines and how the products and services themselves are delivered and offered. This study deals with digitalization in the audit industry with a particular focus on the auditor and its role. The purpose of the study is to describe, compare and interpret how digitalization influenced the role of the auditor and thereby increase understanding of how the auditor experiences this development. In this qualitative study, nine auditors were interviewed to capture the auditor's perception of the impact of digitalization on the auditor's role. The empirical data was analyzed and interpreted using institutional theory and a typology was designed to analyze how the auditor's dual roles, consultants and auditors were affected. The result of the study showed that more auditors had identified their characteristics with the consultants’ role and only one became an auditor. One conclusion of the study is that digitalization in the audit industry has just begun, but digital tools have shortened lead times, which means that the role of the auditor is developing more towards an advisory role. However, extensive experience is needed to live up to the expectations of others in the role of auditors.

Abstract [sv]

Informationsteknologins snabba utveckling tvingar organisationer att anpassa sig till de trender som den för med sig och revisionsbranschen är inget undantag. Digitalisering innebär bland annat att ny teknologi förändrar arbetssätt, rutiner samt hur själva produkterna och tjänsterna levereras och erbjuds. Denna studie behandlar digitalisering inom revisionsbranschen med ett särskilt fokus på revisorn och dennes roll. Syftet med studien är att beskriva, jämföra och tolka hur digitalisering påverkat revisorns roll och genom detta öka förståelsen för hur revisorn upplever denna utveckling. I denna kvalitativa studie intervjuades nio revisorer för att fånga revisorers uppfattning om digitaliseringens påverkan på deras roll. Empirin analyserades och tolkades med hjälp av institutionell teori och en typologi utformades som användes för att analysera hur revisorns dubbla roller, konsult och granskare, har påverkats. Resultatet av studien visade att fler revisorer hade egenskaper som identifierades med konsultrollen och endast en av revisorerna kategoriserades som granskare. En slutsats av studien är således att digitalisering inom revisionsbranschen har precis inletts men redan har digitala verktyg förkortat ledtider och detta innebär att revisorsrollen utvecklas mer mot en rådgivande roll. Dock krävs omfattande erfarenhet för att leva upp till det förväntningar som andra har på revisorsrollen.

Place, publisher, year, edition, pages
2017. , p. 27
Keyword [sv]
digital revision, revisorns roll, revisor, automatisering, informationsteknologi, revision, revision automation
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:ltu:diva-63971OAI: oai:DiVA.org:ltu-63971DiVA, id: diva2:1109258
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Supervisors
Examiners
Available from: 2017-06-15 Created: 2017-06-13 Last updated: 2017-06-15Bibliographically approved

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fulltext(1280 kB)655 downloads
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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
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Language
  • de-DE
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  • sv-SE
  • Other locale
More languages
Output format
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