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Revisionsbyråers kommunikation av AI-användning: En studie om imagebyggande i externa kanaler

Osman, Ahmed LU ; Bengtsson, Johanna LU and Palac, Filip LU (2025) FEKH69 20251
Department of Business Administration
Abstract
Abstract
Title: Auditing Firms’ Communication of AI Use: A Study on Image Construction in
External Channels
Seminar date: June 3 2025
Course: FEKH69
Authors: Johanna Bengtsson, Ahmed Osman and Filip Palac
Advisor: Elin Funck
Key words: Auditing, Artificial intelligence (AI), Strategic communication, External
Communication
Research question: How do auditing firms communicate their use of AI in external
channels, and what image are they trying to create through this communication?
Purpose: The purpose of this study is to increase understanding of how auditing firms in
Sweden communicate their use of AI in external channels, and what image they aim to
convey through this communication.
Methodology: A qualitative document... (More)
Abstract
Title: Auditing Firms’ Communication of AI Use: A Study on Image Construction in
External Channels
Seminar date: June 3 2025
Course: FEKH69
Authors: Johanna Bengtsson, Ahmed Osman and Filip Palac
Advisor: Elin Funck
Key words: Auditing, Artificial intelligence (AI), Strategic communication, External
Communication
Research question: How do auditing firms communicate their use of AI in external
channels, and what image are they trying to create through this communication?
Purpose: The purpose of this study is to increase understanding of how auditing firms in
Sweden communicate their use of AI in external channels, and what image they aim to
convey through this communication.
Methodology: A qualitative document analysis was conducted on websites and
annual/sustainability reports from eight auditing firms. The material was thematically
analyzed using an abductive approach, where coding formed the basis for identifying
communicative patterns.
Theoretical Perspectives: The study is based on Gray and Balmer’s (1998) theory of image,
Blair-Loy et al.’s (2011) concept of strategic communication, and Abrahamson’s (1996)
theory of management fashion. These were combined into an analytical model to interpret the
role of AI communication in image construction.
Results: Audit firms’ external AI communication is used strategically to signal technical
4
competence, future orientation, and responsibility, creating an image that does not always
reflect actual AI use. Communication strategies vary primarily with the business model and
the extent of communication, rather than the firm’s size. AI therefore serves as a positioning
marker, where some firms appear as trend setters and others as trend followers, depending on
how they relate to innovation, norms, and expectations.
Conclusion: AI communication is not primarily used to disclose actual usage, but rather to
strategically shape an intended image in a transforming industry. By balancing innovation
with ethical responsibility, firms position themselves to meet both market expectations and
regulatory demands. Even the absence of AI communication can be interpreted as a deliberate
strategic choice, indicating uncertainty about the technology or a lack of genuine integration
into operations. (Less)
Please use this url to cite or link to this publication:
author
Osman, Ahmed LU ; Bengtsson, Johanna LU and Palac, Filip LU
supervisor
organization
course
FEKH69 20251
year
type
M2 - Bachelor Degree
subject
language
Swedish
id
9204922
date added to LUP
2025-09-16 10:17:51
date last changed
2025-09-16 10:17:51
@misc{9204922,
  abstract     = {{Abstract
Title: Auditing Firms’ Communication of AI Use: A Study on Image Construction in
External Channels
Seminar date: June 3 2025
Course: FEKH69
Authors: Johanna Bengtsson, Ahmed Osman and Filip Palac
Advisor: Elin Funck
Key words: Auditing, Artificial intelligence (AI), Strategic communication, External
Communication
Research question: How do auditing firms communicate their use of AI in external
channels, and what image are they trying to create through this communication?
Purpose: The purpose of this study is to increase understanding of how auditing firms in
Sweden communicate their use of AI in external channels, and what image they aim to
convey through this communication.
Methodology: A qualitative document analysis was conducted on websites and
annual/sustainability reports from eight auditing firms. The material was thematically
analyzed using an abductive approach, where coding formed the basis for identifying
communicative patterns.
Theoretical Perspectives: The study is based on Gray and Balmer’s (1998) theory of image,
Blair-Loy et al.’s (2011) concept of strategic communication, and Abrahamson’s (1996)
theory of management fashion. These were combined into an analytical model to interpret the
role of AI communication in image construction.
Results: Audit firms’ external AI communication is used strategically to signal technical
4
competence, future orientation, and responsibility, creating an image that does not always
reflect actual AI use. Communication strategies vary primarily with the business model and
the extent of communication, rather than the firm’s size. AI therefore serves as a positioning
marker, where some firms appear as trend setters and others as trend followers, depending on
how they relate to innovation, norms, and expectations.
Conclusion: AI communication is not primarily used to disclose actual usage, but rather to
strategically shape an intended image in a transforming industry. By balancing innovation
with ethical responsibility, firms position themselves to meet both market expectations and
regulatory demands. Even the absence of AI communication can be interpreted as a deliberate
strategic choice, indicating uncertainty about the technology or a lack of genuine integration
into operations.}},
  author       = {{Osman, Ahmed and Bengtsson, Johanna and Palac, Filip}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Revisionsbyråers kommunikation av AI-användning: En studie om imagebyggande i externa kanaler}},
  year         = {{2025}},
}