Legitimization and the digital transformation of the audit process, how the Big 4 audit firms are playing their roles.
(2022) BUSN79 20221Department of Business Administration
- Abstract
- Purpose:The purpose of this thesis is to provide an understanding of the phenomenon of how do The Big four audit firms legitimize the digital transformation of the audit process in light of today's technological era.
Methodology: I have executed a qualitative research strategy choosing a content analysis approach. Annual reports of the Big 4 and relevant articles were accumulated for this thesis as main sources.
Theoretical perspective: To answer the purpose this paper has aggregated the view of Suchman (1995) and the view of O’Dwyer, et al (2011). Firstly, Suchman's (1995) categorization of the three types of legitimacy and the necessary strategies to secure them has been used. Secondly, O'Dwyer, et al (2011) framework of different... (More) - Purpose:The purpose of this thesis is to provide an understanding of the phenomenon of how do The Big four audit firms legitimize the digital transformation of the audit process in light of today's technological era.
Methodology: I have executed a qualitative research strategy choosing a content analysis approach. Annual reports of the Big 4 and relevant articles were accumulated for this thesis as main sources.
Theoretical perspective: To answer the purpose this paper has aggregated the view of Suchman (1995) and the view of O’Dwyer, et al (2011). Firstly, Suchman's (1995) categorization of the three types of legitimacy and the necessary strategies to secure them has been used. Secondly, O'Dwyer, et al (2011) framework of different type of audience was used to describe the various audience addressed during the legitimization.
Empirical Foundation: The analyzed annual reports & articles enabled me to analyze which "key audience", what type of "Legitimation Categories (sub-categories)" and what "Legitimation Strategies" were focused by the Big 4. The result of this analysis helped me to answer my research question.
Conclusion:I have found that the Big 4 is legitimizing the digital transformation of the audit process mostly through Pragmatic(exchange) & Moral(procedural) legitimacy primarily with Client audience along with non-client external world and internal world audience through adopting conform and selection strategies. (Less)
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http://lup.lub.lu.se/student-papers/record/9095766
- author
- Hassan, Abdullah LU
- supervisor
- organization
- course
- BUSN79 20221
- year
- 2022
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- automation, future audit, robotic process automation, digitalize, disruption, artificial intelligence (AI), digital age, smart audit, intelligent workflow, Internet of things (IoT), big data, cognitive analytics, process automation.
- language
- English
- id
- 9095766
- date added to LUP
- 2022-09-19 14:39:23
- date last changed
- 2022-09-19 14:39:23
@misc{9095766,
abstract = {{Purpose:The purpose of this thesis is to provide an understanding of the phenomenon of how do The Big four audit firms legitimize the digital transformation of the audit process in light of today's technological era.
Methodology: I have executed a qualitative research strategy choosing a content analysis approach. Annual reports of the Big 4 and relevant articles were accumulated for this thesis as main sources.
Theoretical perspective: To answer the purpose this paper has aggregated the view of Suchman (1995) and the view of O’Dwyer, et al (2011). Firstly, Suchman's (1995) categorization of the three types of legitimacy and the necessary strategies to secure them has been used. Secondly, O'Dwyer, et al (2011) framework of different type of audience was used to describe the various audience addressed during the legitimization.
Empirical Foundation: The analyzed annual reports & articles enabled me to analyze which "key audience", what type of "Legitimation Categories (sub-categories)" and what "Legitimation Strategies" were focused by the Big 4. The result of this analysis helped me to answer my research question.
Conclusion:I have found that the Big 4 is legitimizing the digital transformation of the audit process mostly through Pragmatic(exchange) & Moral(procedural) legitimacy primarily with Client audience along with non-client external world and internal world audience through adopting conform and selection strategies.}},
author = {{Hassan, Abdullah}},
language = {{eng}},
note = {{Student Paper}},
title = {{Legitimization and the digital transformation of the audit process, how the Big 4 audit firms are playing their roles.}},
year = {{2022}},
}