Revisorns oberoende i en mindre stad

Sammanfattning: Auditor independence is a well-discussed topic. Previous research shows that it is difficult to know where to draw the line of independence and highlights several factors that affect the auditor's independence in a negative direction. However, there is a lack of studies on how auditors' independence is affected by being active in a smaller city. The purpose of this study was therefore to increase the understanding of how auditors' independence is affected by operating in smaller cities. To achieve the aim, a qualitative method has been used, in the form of semi-structured interviews with accountants operating in smaller cities. The results of the study show that there are certain problems with being an active accountant in a small town. It can be stated that the familiarity threat is more tangible, which is natural as relationships and contact networks become more intertwined. However, this does not mean that the auditors compromise their independence, but it requires higher demands on the individual auditor's morals and integrity in his professional role in order to withstand threats and pressure. Threats of self-interest and threats of self-review were also threats that increased in the smaller city. However, these threats could be counteracted through implemented procedures, which resulted in these threats not being considered to affect the auditors' independence. Something that was considered to strengthen independence was the awareness of the importance of maintaining a good reputation and trust in the smaller city.