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Dysfunktionellt beteende bland revisorer: Rådande tillstånd med utgångspunkt i låg revisionskvalitet
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

When auditors find that they cannot perform as expected problems arise with dysfunctional

behaviors (DAB). These factors affect the audit quality negatively. Previous studies examined

DAB using field survey ́s and interviews. The present study addressed DAB by examining

actual cases where audit quality has been so low that it attracted the attention and became one

of Revisorsnämndens cases. The purpose of this study was to contribute with knowledge of

DAB by identifying the concept's elements and current state. The study used a qualitativeoriented

text analytical approach where the empirical material was interpreted and described.

The study could confirm the following dysfunctional behaviors: Omission of audit step,

Reduced sample size, Relying on client internal control, Acceptance of weak client

explanations, Premature sign-off, Process inaccuracy or reduced work, Failure to research

an accounting principle and Insufficient evidence. Besides this dimensional levels of DAB

were encountered with related subgroups. The study also found that when auditors receive

notice of withdrawal of their license three types of DAB's tends to occur frequently: Process

inaccuracy or reduced work, Failure to research an accounting principle and Insufficient

evidence. Finally, the study found two new types of dysfunctional auditor behaviors.

Overreporting of time is an indirect dysfunctional behavior where the auditor tends to charge

too much time on a specific client. Incorrect resign is a direct dysfunctional behavior where

the auditor without heavily weighted reasons disclaims audit assignment in violation of

professional ethics. A call for additional research is to further examine the DAB factors'

interactions and relationships.

Place, publisher, year, edition, pages
2014. , p. 67
Keywords [sv]
DAB, dysfunktionellt beteende, revisor, revisionskvalitet, AQ
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-33202OAI: oai:DiVA.org:oru-33202DiVA, id: diva2:689852
Subject / course
Företagsekonomi
Supervisors
Examiners
Available from: 2014-04-22 Created: 2014-01-21 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
Permanent link

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