Revisionsbranschens relation till massmedia - En studie om hur revisionsbranschen påverkas av massmedias rapportering

Sammanfattning: Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society’s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry’s external communication, as well as what consequences negative publicity may have for the individual auditor. Aim: The aim of the study is to create an understanding of the audit industry’s relation to the media as well as to describe and analyze how mass media’s coverage is affecting the audit industry, auditing firms as well as the individual auditor. As a result we intend to develop a conceptual understanding of the audit industry’s conduct to mass media criticism and operational approach towards journalists. Methodology: The study began with a pilot study where articles about the auditor from five major newspapers in Sweden were examined. A chart was conducted with the main topic from each article to shed some light on the general description of media mediates of the auditor. The study is conducted with a qualitative approach where five respondents, all with connection in auditing firms or the trade organization FAR, have expressed their opinions on the subject. Most respondents are based in Stockholm, hence the interviews took place over the telephone with one face to face interview as an exception. Results: The risk regarding negative publicity in the mass media can be considered to be the greatest in auditing assignments within the financial sector. Media's reporting contributes to both increasing and closing the expectation gap. A misdirected focus on auditors sometimes occurs in corporate scandals and the investigation takes too long time when an auditor is reported.