Revisors ageren ved uoverensstemmelser med virksomhedsledelsen

Anne Frimodt-Møller & Lone Lundin

Studenteropgave: Kandidatafhandlinger

Abstrakt

The quality of auditors work has been highly profiled in the last decade as a result of the financial crisis. The purpose of this thesis is to examine and analyze how auditors communicate and act when a disagreement arise with management. Further the thesis highlights which parameters that influence auditors’ behavior. Auditors are subject to many regulations and guidelines in the situations where they provide financial statements with an auditor’s opinion. The auditor responsibility is to manage the public interest which is done by providing the financial statements with an auditors’ report. To analyze how auditors act in situations where discrepancy arises with management, six state authorized public accountants have been interviewed. The method used for the preparation of these interviews is the semi structured method. Each interview has been performed based on a specific situation the interviewee has experienced in real life. Based on these interviews there has been gathered sufficient evidence to elaborate on how auditors act when they disagree with management. The results of the thesis indicate that even though auditors have a preference for a distributive negotiation strategy (there is a winner and a loser) many factors influence auditors’ choice of strategy and they favor an integrative strategy (both parties can gain). Auditors’ emotions have an essential influence on their behavior as they are object to pressure from the client, the audit firm and the public’s expectations. However the auditors’ behavior is shown to be affected by both the type of auditor and the level of integrity. Further the analysis has illustrated that the relationship with the client is an essential factor when auditor negotiate with management. When an issue arises, which can influence the auditors’ report, auditors tries to satisfy management. This means that auditors are willing to interpret the law to an extent, where the auditor comply with the law, but at the same time keep management satisfied by meeting there whishes and demands. The results indicate that auditors have some focus on pleasing management and earning money instead of considering the public interest as required by the society and by law. Finally the thesis discusses the European Commission’s “Green Paper” and the commissions’ proposal for a regulation on the quality of audits of public-interest entities, and how this can influence auditors’ behavior and communication in the future. Moreover our findings suggest that future research could examine the differences between Danish and International auditors’ behavior.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2012
Antal sider111