Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The County Administrative Board is an authority with big variations in their work. The fact that the County Administrative Board work with so many different issues makes it difficult for the general public to get an insight in what they do and what kind of archival material they create. This handbook is made to illustrate what the County Administrative Board do and how you can find your way to the archives and its documents, both as an employ and as a public visitor.The Handbook begins with a historical overview of the County Administrative Board, from the 17th century to today, with focus on the County Administrative Board of Uppsala. As the Handbook is made for both employees and for the general public several ways to enter the archives are described.Since the employees at the County Administrative Board of Uppsala have access to the archives them self the Handbook also provides detailed descriptions about how to find the way to the records. These descriptions both explains the way to archives organized in dossier and archives organized in chronological order, both provided at County Administrative Board of Uppsala.All the records that the County Administrative Board of Uppsala has generated though the years are not available in the building of the County Administrative Board but at The National Archive in Uppsala.

Camera surveillance can provide good protection against certain types of crime, but it can also invade our privacy. The County Administrative Board monitors compliance with the rules by visiting those places to which the general public has access. They have to issue permits before general camera surveillance to those places which the general public has access. In certain cases, in stores for example, general camera surveillance is permitted only if the Country Administrative Board is notified in advance. The Data Inspection Board is a public authority and responsible for the camera surveillance for those places to which the public not has access.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

The purpose with this master thesis is to analyze how the Swedish County Administrative Board (Länsstyrelsen) acts in an environment that changes fast with more regional actors than ever before. There are also proposals regarding new public authorities and eventually a reduction of the Swedish County Administrative Board.By studying a report issued by the Board in December 2005 the aim is to find their intentions and actions for the future. By using three diverse theoretical concepts - the public organisation, the instrumental perspective and two separate perspectives from new institutionalism - the expectation is that I will have the possibility to analyze the intentions of the organisation in many different ways.In this case study I also want to take into consideration the central discourses in the regional debate, shall we decentralize or shall we keep on having a strong state even in the future? What kind of regional policy does the Swedish County Administrative Board prefer?The result shows that the Swedish County Administrative Board struggles for a strong state even in the future, but it does not propose any huge changes. In many ways it seems like they act as they are supposed to - as an instrument for the government - but despite that it is obvious that the Swedish County Administrative Board tries to show that it has the traditions and knowledge.

The purpose of the study is to examine how the teachers in second grade use SMART Board and compare two schools.The process I used was qualitative interviews and classrooms observations. Previous studies shows how widely SMART Board is used in classrooms, and this has also been shown in my study. The study shows how differently SMART Board is used in the classrooms, and how important education in the technology of SMART Board is to achieve in the classroom. The final discussion clearly shows similarities and differences in the use of SMART Board in different classrooms and also the teachers? thoughts about SMART Board as a tool.A central aspect in the use of SMART Board shows how important the basic education in SMART Board is.

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

This thesis has been carried out in collaboration with LEDtec International AB. LEDtec focuses on innovative solutions in LED screens. Everything from large advertising signs to welcome signs in cities, to screens indicating speeds or warning of heavy traffic. The task was to was to help them develop a new version of the control board that is used in some of their products. The reason for this is that their old control board is obsolete and the components that are on it, is no longer manufactured or in need to be renewed.

In this study we have focused on how board work is affected by companies growth and development. This research has been conducted through a case study of Teleopti AB, a private Swedish family-owned company, together with theory and literature studies. We have studied the development of Teleopti since its founding in 1992 until today and what impact this company's development has had on Teleopti's board work and composition during the same period. Through the study we came to the conclusion that Teleopti's board work has gone from being supportive and advisory to more professional with a higher degree of board involvement. This change has been caused by the reduced information asymmetries, the increased need for board's expertise, the new board dynamics and the CEO change caused by the company's growth..

During the past two decades a new expression has emerged in Swedish business linguistics: Styrelseproffs (appr. Board Professional). The aim of this paper is to study whether a board member legitimately can be considered a professional. This is investigated through the eyes of the theoretical framework of professionalization. The empirical data is collected through interviews and presents the perspective of people considered to be Board Professionals.