Revisorer i små vs stora revisionsbyråer : En studie om påverkan av revisionsbyråns storlek på revisorns roll och oberoende

Sammanfattning: Titel: Auditors in small vs. large auditing firms: A study on the influence of the au- diting firm's size on the auditor's role and independence Problem discussion: Jamal and Sunder (2011) emphasizes the importance of the in- dependence of the audit process and its impact on the auditor's position in being able to relate to his role but claims with Diamond (2004) that there are difficulties in measuring the quality of an auditor and his work and actions . There are major diffe- rences in the working between the four large and smaller accounting firms. Clarke et al (1996) point out that small companies do not have the benefit of support mecha- nisms are in great company when acting and making decisions. Pratt and Beaulieu (1992) asserts that what seems to characterize the big companies is that they have a rigid control structure and more time pressure. Ford and Richardson (1994) illustra- tes that the size of the organization tends to affect the auditor's actions and that it le- ads to an unclear role of the auditor (Pratt & Beaulieu, 1992) (Loe et al., 2000). Purpose: The purpose of our study is to investigate whether the auditing firm's size can affect the auditor's role and their position on independence. Method: Our method for carrying out the study is a qualitative study, which consists of four interviews with accountants from small and large accounting firms. Further- more, we have gathered facts and information through scientific articles, books, newspapers and more to use them in the analysis chapter. Results and conclusion: We have in our study concluded that there are no major dif- ferences in how auditors define independence in terms of auditing firm’s size. Accountants instead place great importance on maintaining their reputation and title which is a large part of the role of the auditor. Regarding the analysis model, we note that all respondents share the same view steaming use of the model. All respondents, regardless of size considers the importance of using the analysis model is of great importance in their work. Independence is interpreted and defined in the same man- ner by all auditors. The auditor should not have any vested interest in the company as audited and not-affected by something in their decision making. Then occurs incen- tive program in the form of fees and bonuses. It occurs not because of the auditing firm's size without affecting instead the individual auditor and his behavior in speci- fic situations. Keywords: role of the auditor, independent auditing firm's size, professional ethics consulting role, scrutinizing role.