Conformity pressure and auditors’ judgement
: How peers affect one another in audit firms in Sweden?

  • Dafine Abazi
  • Ahmed Ali

    Student thesis: Master, one year

    Abstract

    Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working in big-four and non-big-four audit firms.The findings show that conformity pressure does not affect the judgment of the Swedish auditors.The limitations of the study are the number of responses received through the survey and the difficulty of accurately target the Swedish auditors.

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

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    Courses and Subjects

    • Auditing and controlling

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)

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