Fremdriftsreformens påvirkninger på revisionsbranchen og cand.merc.aud.-studerende: Hvordan modtog revisionsbranchen og cand.merc.aud.-studerende fremdriftsreformen, og hvordan forventes fremdriftsreformen at påvirke cand.merc.aud.-uddannelsens sammensætning og kvalitet?

Sabine Kiær Jensen & Marie Christensen

Student thesis: Master thesis

Abstract

With the Danish Parliament’s adoption of the Study Progress Reform in 2013, the education Master of Science in Business Administration and Auditing faced a significant change in its structure. The reason for adopting the Study Progress Reform was to renew the system of Danish Students’ Grants and Loans Scheme so the allocation of the cost could be optimized. Another purpose of the reform was to create a more flexible education system for the students. Furthermore, the reform was prepared to get the students faster through the educational system and out on the job market. Half of the students of MSc of Science in Business Administration and Auditing have structured their education with full time work and half time study. They do this to obtain both theoretical knowledge and practical experience at the same time. The audit industry have benefited from that and build up the education to statecertified auditor based on the combination of theoretical and practical experience. The Study Progress Reform changed the structure of the education. In this way it is no longer possible at study halftime, unless you pay around DKK 100.000. This is a significant cost for the students or for the audit firms if they offer to pay the bill. Based on this, the audit industry and the students of MSc Science in Business Administration and Auditing are considered as the main stakeholders to the reform. It is relevant to investigate specific affects of the Study Progress Reform to get a knowledge of the actions planned by the stakeholders. This will be analyzed in this thesis as a quantitative empirical study. The main issue of this thesis is therefore: How did the audit industry and the students of MSc in Business Administration and Auditing receive the Study Progress Reform and how is the Study Progress Reform expected to affect the structure and the quality of the audit education? In this thesis, we focus on three topics: the Study Progress Reform, the level of information about adoption of the Study Progress Reform and the quality of the audit education. During the analysis of the topic Study Progress Reform, we use quantitative data from our survey, stakeholder theory and theory regarding regulation of audit profession based on international, European and Danish law. Furthermore, we will include relevant articles. During the analysis of the level of information about adoption of the Study Progress Reform, we will look into a study regarding the importance of communication of welfare reforms. Furthermore, we will include theory of communication process and use quantitative data from the survey In the analysis of the quality of the audit education due to the adoption of the Study Progress Reform, we will use quantitative data from the survey, relevant articles and theory of auditing and quality from an international, European and Danish perspective. The thesis concludes that the audit industry and the students of MSc in Business Administration and Auditing are negative about the changes caused by the Study Progress Reform. Furthermore, they think the reform affects the audit education in the wrong way. Their negativity is mainly based on the fact that their wishes for structure and content in the audit education affected by the Study Progress Reform are not implemented.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2016
Number of pages182