Digitaliseringens påverkan på revisorns roll

: Har förväntningarna på revisorns tillgänglighet förändrats på grund av digitaliseringen?

Abstract

Digitalization is significant and affects the whole society by having made an impact in many areas that we encounter every day. Previous research shows that the auditor's role regarding routines and working methods has changed because of the development of digitalization in the auditing industry. The study's problematization shows certain differences between the internal and external auditors' working methods, which is the basis for the study's purpose. Namely, there is a lack of research when it comes to comparing professional roles. The purpose of the study is thus to investigate whether and, if so, in what way digitalization has affected expectations regarding availability of internal and external auditors, and how these expectations differ. To answer the purpose, literature has been used consisting of the auditor's professional role, the impact of digitalization, expectations of the auditor's availability, the agent theory, and the theory of legitimacy. In this study, a multiple case study was applied, and the study's analysis strategy was of an abductive nature. Given the purpose of the study, qualitative research method was the most appropriate choice, which was conducted through six semi-structured interviews. The results from the study's empirical evidence indicate that digitalization has influenced auditors' working methods. The results of the study, on the other hand, show that there is no clear connection to the fact that digitalization has affected auditors' perceptions regarding expectations of their availability. Nor can we demonstrate that the expectations regarding the auditor's availability differ between internal and external auditors.

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