Revisionsteam
vad påverkar effektiviteten?
Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness. The study was quantitative and the sampleconsisted of 15 unique audit teams*. Results and conclusions: The survey indicated that autocratic leadership andjudgment intervention affects the efficiency of audit teams?. The empirical resultsindicated that these two factors had a positive significant relationship to the auditteam's effectiveness.Proposals for future research: Future research could conduct a qualitative studyin which audit teams are followed during a longer period of time with a purposeto identify the underlying factors that may explain the effectiveness of an auditteam. Future research may also conduct studies that compare different CPA firmsto be able to capture the cultural and organizational differences between them.