Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • harvard-cite-them-right
  • 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
Digitaliseringens påverkan på revisorsyrket: En studie om revisorrollen i utveckling
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2023 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesisAlternative title
The impact of digitization on the audit profession : A study on the evolving role of the auditor (English)
Abstract [sv]

Syfte: Syftet med studien är att identifiera digitaliseringens påverkan på revisorers kompetensutveckling över tid för att undersöka hur de tekniska kompetenskraven påverkat revisorsprofessionens traditionella kompetenser. Studien kommer att bidra till ökad kunskap om hur revisorer påverkas av digitaliseringen som råder. Metod: I studien har urvalet bestått av företagen som ingår i Big Four, det vill säga, Deloitte, PwC, KPMG och Ernst & Young. Det empiriska materialet härstammar från samtliga bolags årsredovisning från 2021/2022 respektive 2011/2012 eller 2013/2014 och rekryteringsannonser från 2022 respektive 2011 eller 2012. Studien har tillämpat en kvalitativ metod där en innehållsanalys genomförts av datamaterialet med kodorden digitalisering, kompetens, medarbetare, personal, utbildning och utveckling. Vidare utgår studien från en induktiv ansats. Slutsats: Studien visar att digitalisering påverkar revisorers kompetensutveckling. Företag implementerar tekniska lösningar som samhället efterfrågar och leder till att revisorernas kompetens utvecklas mot det tekniska. Detta genom utbildningar och revisorns egna ansvar att hålla sig uppdaterad inom den tekniska utvecklingen. Digitaliseringen har även ställt krav på en ökad riskhantering som revisorerna behöver ha i åtanke när ny teknik implementeras inom organisationen de verkar inom. Originalitet/värde: Utifrån tidigare forskning är ämnet kring digitalisering inom revision relativt outforskat. Fokus har inte lagts till stor del på revisorns perspektiv, utan en del tidigare forskning har fokuserat på de risker nya arbetssätt skapar och därav ska denna studie bidra med ytterligare kunskap om hur revisorns roll i kunskapsavseende förändrats i takt med samhällets digitalisering. 

Abstract [en]

Purpose: The purpose of the study is to identify the impact of digitization on auditors' competence development over time in order to investigate how the technical competence requirements have affected the traditional competences of the auditor profession. The study will contribute to increased knowledge about how auditors are affected by the digitization that prevails. Methodology: In this study, the sample consists of the companies that are part of the Big Four, i.e., Deloitte, PwC, KPMG and Ernst & Young. The empirical material originates from every of these companies' annual reports from 2021/2022 and 2011/2012 or 2013/2014 respectively and recruitment advertisements from 2022 and 2011 or 2012 respectively. The study has applied a qualitative method where a content analysis was carried out of the data with the keywords digitization, competence, employees, staff, training and development. Furthermore, the study is based on an inductive approach. Findings: The study shows that digitization affects the development of auditors’ skills. Companies implement technical solutions that society demands and lead to the auditors' competence developing towards the technological development. This is done through educations and the auditor's own responsibility to keep up-to-date in the technical field. Digitization has also placed demands on increased risk management, which auditors need to keep in mind when new technology is implemented within the organization they operate within. Originality/Value: Based on previous research, the subject of digitization in auditing is relatively unexplored. The focus has not been placed largely on the auditor's perspective, but some previous research has focused on the risks new working methods create and therefore this study will contribute with additional knowledge about how the auditor's role in terms of knowledge has changed in step with the digitization of society. This thesis is written in Swedish. 

Place, publisher, year, edition, pages
2023.
Keywords [en]
Audit, auditor, digitization, profession
Keywords [sv]
Revision, revisor, digitalisering, profession
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-30013OAI: oai:DiVA.org:hb-30013DiVA, id: diva2:1778061
Subject / course
Företagsekonomi - Civilekonom
Supervisors
Examiners
Available from: 2023-07-03 Created: 2023-06-30 Last updated: 2023-07-03Bibliographically approved

Open Access in DiVA

VT2023CE03(673 kB)169 downloads
File information
File name FULLTEXT02.pdfFile size 673 kBChecksum SHA-512
3b8e373bf553078636f28dbf2f7dcd000c7a85fb915f8c123ae17b87e7ccac8fc309887cef2d5845447d4c68a7e7b4f0c78ce29833d4228b8f48f29d0ba6e0fa
Type fulltextMimetype application/pdf

By organisation
Faculty of Textiles, Engineering and Business
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 169 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 219 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • harvard-cite-them-right
  • 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