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Revisionens legitimitet: En fallstudie om legitimitet ur ett tillväxtperspektiv
2015 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

In 2010 the audit obligation law changed in Sweden. Since the amendment of the auditing regulation, many companies have chosen not to hire an auditor. Thereafter it has been questioned how enterprises can support the legitimacy of their financial information if it has not been audited. The purpose of this study was to address legitimacy concerns that companies experience with auditing, from a growth perspective. Since the abolishing of the audit obligation, business owners have had time to take a stand about auditing which has made it possible to conduct a study on this. To complete the study theoretically, theories about auditing, legitimacy and growth have been reviewed. To complete the study empirically, semi-structured interviews with entrepreneurs have been performed. Furthermore, the collected empirically material was compared with the theoretical framework to allow conclusions to be drawn. The results show that auditing contributes to economic legitimacy, legitimacy through coercive isomorphism, procedural, structural and personal legitimacy. Additionally, the results show business owners have a lack of knowledge about auditing and the difference between auditors and accountingconsultants' duties.

Place, publisher, year, edition, pages
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, Revision, revisor, legitimitet, tillväxt, fri revisionsplikt, aktiebolag
URN: urn:nbn:se:ltu:diva-49146Local ID: 6891ce86-9bec-4824-8bae-7f5522b29b0bOAI: diva2:1022491
Subject / course
Student thesis, at least 30 credits
Educational program
Business and Economics, master's level
Validerat; 20150616 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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