Förväntningsgapets dynamik

Sammanfattning: Title: The dynamics of the Audit expectation gap Introduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study. Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap? Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden. Furthermore, we want to clarify how financial crises, corporate scandals and legislative changes have affected the gap, and if there is any connection between these three factors. The purpose of this paper is to contribute to the audit expectation gap literature and provide insight into how Swedish standards develop. Method: The study has been addressed from an abductive approach. The theoretical framework consists of previous research and theory about the audit expectation gap and the sociology of law. In the empirical analysis, a qualitative method was used, and material in the form of secondary data was collected. The starting point was FARs professional association magazine, Balans. This source was supplemented by including regulatory work, books and websites, which have been the basis for the analysis and conclusion. Conclusion: Our results indicate that the audit expectation gap is a dynamic concept in the areas of: definition, components, occurrence, contributing factors and reduction solutions. In addition, dynamics has been demonstrated related to the sociology of law and several important relationships have been clarified.