Revisorns oberoende i förhandlingen med klienten
Vilken betydelse har relationen?
AuditorObjectivityRelationalTransactionalIntegrativeDistributiveRevisorKlientObjektivitetRelationellTransaktionellIntegrativDistributiv.
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 survey has been edited by earlier studies from Gibbins, McCracken and Salterio (2010), Fontaine (2011) and Bamber and Iyer (2007). The survey has been sent to approved and authorized auditors in Sweden and the collected data has been compiled and analyzed by statistic methods.Result & Conclusions: This study shows that there are a significant correlation between a close relationship, the auditor?s negotiation strategies and the auditor?s objectivity. With a close relationship the auditor tends to use integrative strategies, which also shows to have a negative impact on auditor objectivity.Suggestions for future research: This study shows that the relationship has impact on the auditor to use integrative strategies. On this basis it would be interesting to do a deeper study with focus on integrative strategies and auditor´s objectivity.Contribution of the thesis: This study can be useful for auditors if they want to study the relationship with their clients and the potential impact on objectivity.Key words: Auditor, objectivity, relational, transactional, integrative, distributive