Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter

Sammanfattning: Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity. Method: A survey was conducted among 232 certified accountants in Sweden. The questionnaire consisted of measuring instruments that measured accounting firms ethical climate, client relationship and client identification. The result was analysed with well established statistical methods. Result and conclusions: The result of the thesis showed that a weak ethical climate is associated with a stronger relationship orientation of the client relationship. The result showed that a stronger relationship orientation to their clients have a negative impact on auditor objectivity. The conclusion of the thesis is that the ethical climate affects the auditors relationship to their clients, a relationship that also has an negative impact on their objectivity. Suggestions for future research: Considering that the thesis only examines the ethical climates impact it can be of interest to investigate other underlying factors that affects auditors relationship approach and objectivity. Contribution of the thesis: The present study leave unique contribution to two research fields. The first is the demonstration of a relationship between ethical climate in audit firms and auditors' objectivity. Prior to this study, there is no study that used systematic measurement instruments in investigating the connection between ethical climate and the auditors' objectivity. The second is the demonstration of a relationship between ethical climate and the auditors' choice of approach to his clients.