“Auditors’ journey to the top”
: The case of Sweden

  • Tammam Alfakir
  • Saleh Abdullah

    Student thesis: Master, one year


    Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face.The findings are based on semi structured interviews and internal documents. There is significant effect between profitability and promotion to partner beside many more aspects such as Reputation, personal characteristics, promotion systems, personal branding, overtime, industry specialized, education and gender, but being profitable was the most important one.

    Date of Award2018-Jul-10
    Original languageEnglish
    SupervisorUlf Larsson Olaison (Supervisor) & Andreas Jansson (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    Courses and Subjects

    • Accounting and auditing

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • promotion
    • auditor
    • partner
    • profitability
    • professionalism
    • agency theory

    Cite this