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When Has Media Even Given a Golden Star to an Auditor? - A Content Analysis of the Portrayal of Auditors in Media in Sweden

Håkansson, Emma LU and Carlander, Caroline LU (2016) BUSN69 20161
Department of Business Administration
Abstract
The study contains both an empirical and theoretical purpose. The aim is to analyze and explain the current portrayal of auditors by Swedish media, and if and when this portrayal is made in a positive way. Different theoretical perspectives will be combined in order to develop a more comprehensive framework for analysing the relation between media and auditors.

The theoretical framework is based on three different parts - the auditors’ dependence of media, how media influences the image of the auditor, and the public and media. At last we present our conceptual framework, which works as a basis for the discussion.

Through a content analysis, 539 articles on the auditor have been analysed received from the database Research... (More)
The study contains both an empirical and theoretical purpose. The aim is to analyze and explain the current portrayal of auditors by Swedish media, and if and when this portrayal is made in a positive way. Different theoretical perspectives will be combined in order to develop a more comprehensive framework for analysing the relation between media and auditors.

The theoretical framework is based on three different parts - the auditors’ dependence of media, how media influences the image of the auditor, and the public and media. At last we present our conceptual framework, which works as a basis for the discussion.

Through a content analysis, 539 articles on the auditor have been analysed received from the database Research Retriever. The articles have then sorted into different categories, which were created using Wilson’s concepts and other relevant frameworks.

The articles, divided into self-developed categories and subcategories, which characterize whether the articles are perceived as positive, neutral or negative for the auditor, show that there is a large amount of negative reporting, especially in relation to scandals and an even larger amount of neutral reporting, especially in relation to the daily work of auditors. Also, the results show a tendency of media blaming individual auditors and praising the auditors in general. The trend show on an increase in negative reporting over the last 15 years, but that this relies heavily on the frequency and impact of scandals and shows when excluding scandals the opposite direction.

The results, in relation to the theories presented, coincide with the public demand for bad news and that media tend to set the public agenda by choosing what areas to report on. The large frequency of negative and neutral reporting relate to the press as an arena in which many opinions are presented and that there is an equal power situation between the public and media. The reputation in relation to who is blamed and praised in media is important to be aware of together with the fact that it is hard to evaluate how the portrayal is perceived by the public. In conclusion, media does report positively on auditors but more on the aspects of their knowledge and daily work. (Less)
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author
Håkansson, Emma LU and Carlander, Caroline LU
supervisor
organization
course
BUSN69 20161
year
type
H1 - Master's Degree (One Year)
subject
keywords
auditor, audit profession, media, stereotypes, reputation, power
language
English
id
8887024
date added to LUP
2016-08-22 14:11:07
date last changed
2016-08-22 14:11:07
@misc{8887024,
  abstract     = {The study contains both an empirical and theoretical purpose. The aim is to analyze and explain the current portrayal of auditors by Swedish media, and if and when this portrayal is made in a positive way. Different theoretical perspectives will be combined in order to develop a more comprehensive framework for analysing the relation between media and auditors.

The theoretical framework is based on three different parts - the auditors’ dependence of media, how media influences the image of the auditor, and the public and media. At last we present our conceptual framework, which works as a basis for the discussion. 

Through a content analysis, 539 articles on the auditor have been analysed received from the database Research Retriever. The articles have then sorted into different categories, which were created using Wilson’s concepts and other relevant frameworks. 

The articles, divided into self-developed categories and subcategories, which characterize whether the articles are perceived as positive, neutral or negative for the auditor, show that there is a large amount of negative reporting, especially in relation to scandals and an even larger amount of neutral reporting, especially in relation to the daily work of auditors. Also, the results show a tendency of media blaming individual auditors and praising the auditors in general. The trend show on an increase in negative reporting over the last 15 years, but that this relies heavily on the frequency and impact of scandals and shows when excluding scandals the opposite direction. 

The results, in relation to the theories presented, coincide with the public demand for bad news and that media tend to set the public agenda by choosing what areas to report on. The large frequency of negative and neutral reporting relate to the press as an arena in which many opinions are presented and that there is an equal power situation between the public and media. The reputation in relation to who is blamed and praised in media is important to be aware of together with the fact that it is hard to evaluate how the portrayal is perceived by the public. In conclusion, media does report positively on auditors but more on the aspects of their knowledge and daily work.},
  author       = {Håkansson, Emma and Carlander, Caroline},
  keyword      = {auditor,audit profession,media,stereotypes,reputation,power},
  language     = {eng},
  note         = {Student Paper},
  title        = {When Has Media Even Given a Golden Star to an Auditor? - A Content Analysis of the Portrayal of Auditors in Media in Sweden},
  year         = {2016},
}