The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

The aim of our study is to examine stepparents´experiences of their role in the new family, we also want to examine if the role as stepparent is affected to the role as a biological parent. Our study is based on six semi-structured interviews, with three stepmothers and three stepfathers.By using role theory and symbolic interactionism our results indicate the requirement of constant negotiation as well as acknowledging the need to consider the other familymembers, those you may not have chosen to live with.We can see that the division of responsibility is governed by what is best for the family - to make life as easy as possible. It is clear that many stepparent lack guidance in what is expected of them in their new role; howeverr, they have been able to grow into it.  .

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

this paper is a study on children's social interactions in role-play. The aim is to try to highlight how children with other develop social skills and how to further motivate children tosee, understand and manage their reality in role-play by highlighting the characteristics of afunctioning role-play. I would also highlight the importance of pedagogue´s role in relation tochildren's social skills in role-play. The purpose flows into these issues, what distinguishes afunctioning role-play? Can the children in role-play influence their thinking to developunderstanding of others and the environment and if so, how? What significance does pedagogue´s role in children's role-play? I used out of a qualitative methodology to carry out this investigation.

Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor?s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor?s negotiation strategy against the client and the auditor?s objectivity.Method: Because of our purpose to study if there is any correlation between the relationship, the negotiation strategies and the auditor´s objectivity we have chosen to implement a quantitative survey.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.

The intention with the research was to investigate the role of civil society in the Kenyan democratization process. The research intends thus to analyze (1) the role of civil society in Kenya's transition to democracy (1990- 2002), and (2) the role of civil society in the further democratization process (2002- 2013).The results of the research demonstrates that the role of civil society played a crucial role in Kenya?s transition to democracy given that civil society provided with a multiparty- system in 1991. In addition, civil society endowed with education for citizens in order to attain constitutional reforms. As a result, Kenya accomplished a transition to democracy in 2002.

In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.

A paper to analyse how the FAR and SRS associations in Sweden look upon the upcoming changes in the auditbusiness and how this may come to change the formal requirements when graduating auditors..