Digitalisering i stora och små revisionsbyråer

: Revisorernas perspektiv

Abstract

The development of digitalization in the society has contributed to a more digitalized way of work in the auditing industry as in many other industries. Previous research shows that the audit industry has not come as far as many other industries in the development of digitalization. The auditors' view of the impact of the digitalization in the industry has been studied based on Parks Model.

The purpose of this paper is to investigate the attitude towards digitalization in the audit industry among auditors from large and small audit firms. To explore the purpose, a qualitative research method has been used, consisting of interviews. The interviews were semi-structured, which means that the questions were predetermined for every participant. In total four auditors from large and small audit firms were interviewed. From Parks model, 14 factors from three categories have been highlighted to show how different factors influence the acceptance of new technology in the audit industry.

The result reveals that auditors in big and small audit firms have a collective positive attitude towards the digitalization in the audit industry. The study states that the positive effect of digitalization makes up for the risks that exist. As a contribution the study shows the attitude of auditors in large and small firms towards digitalization in the audit industry, with Parks model as a theoretical frame of reference.

Date of Award	2022-Jun
Original language	Swedish
Supervisor	Gert Paulsson (Supervisor), Torsten Andersson (Assessor) & Heléne Tjärnemo (Examiner)