Förändring i revisorns yrkesroll och tjänsteutbud i skuggan av den avskaffade revisionsplikten: En kvalitativ studie ur fyra revisorers perspektiv
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
In November 2010, the statutory audit requirement was abolished for small companies in Sweden. Deregulation in the audit market covered about 250 000 companies, which means that 70 percent of all businesses were given the opportunity to choose whether to revise its annual reports or not. It has now been some time since deregulation, and therefore interesting that from an auditor perspective, find out how changes are experienced. The study aims to create an understanding of how an auditor experience the time after deregulation. With help of research questions, the study has focused on how an auditor experience change in the professional role, if the demand for auditing has changed and whether the auditor has any idea of why companies choose to retain audit alternatively refrain. The work process has had a deductive approach which means that the starting point has been in existing theory and previous research. The study was conducted as a case study with an actor-oriented approach that is characterized by a strong emphasis on words, comprehension, perceptions and thoughts. The empirical data were collected through semi-structured interviews with four individual auditors. All interviews were conducted face to face in the auditor's office. The theoretical framework has been the basis for the interview guide's design and for the analysis of empirical data. The auditors who participated in the study have a wide experience in the audit profession, which means that they have been active auditors both before and after the deregulation. Our results demonstrate that the interviewed auditors are not noticeably affected by the abolition of the audit requirement. However, there is a change on the auditor market, but the change was already in the 90's when companies began to demand more consulting as a result of globalization that reached Sweden at that time. It is therefore difficult to trace the change to the abolition in 2010. It also emerges that the auditors have long known about the deregulation of the audit requirement so they were well prepared when the decision was made. A small decrease in the demand for audit could be detected but not to the extent that was feared, it also means that audit revenues declined but overall revenues have increased, which is due to the other services increased. It emerges from the interviews that there are more reasons why companies retain auditing than there are reasons to abstain. The main reason that all auditors emphasized was that it creates a safety and security for companies when the auditor is present.
Place, publisher, year, edition, pages
2014. , 29 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik
IdentifiersURN: urn:nbn:se:ltu:diva-53669Local ID: aaba8fd0-4c0c-44ba-b8a9-5758bc33c31aOAI: oai:DiVA.org:ltu-53669DiVA: diva2:1027044
Subject / course
Student thesis, at least 15 credits
Business Administration, bachelor's level
Validerat; 20140908 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved