Byrårotationsreglernas betydelse för revisionskvaliteten : Ur revisorns perspektiv

Sammanfattning: The main task of an auditor is to review financial information and to ensure that the informationis reliable and trustworthy. In order for the users of financial information to trust theinformation they take part of it is a prerequisite that the auditor acts independently. Lately, theauditor’s independence has been questioned due to the numerous accounting scandals that havetaken place around the world. One measure to strengthen the quality of auditing and theauditor's independence was the introduction of mandatory firm rotation, which came into forcein Sweden in 2016. Whether or not the firm rotation has achieved its purpose has beendiscussed in previous research where both advantages and disadvantages have been reported.Although the subject has been discussed in previous research, there are currently few studiesin Sweden that focus on the auditor's perspective on the issue. The purpose of this study wasthus to explain the relationship between firm rotation and audit quality, and to examine howSwedish auditors feel that firm rotation affects audit quality. To achieve the purpose of thestudy, a qualitative research method was used in the form of semi-structured interviews witheight auditors. The result of the study shows that no factual change in the independence nor theaudit quality has been obtained, yet the Swedish auditors still feel that the audit quality is higherdue to the firm rotation rules since they have increased the independence in appearance.