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Revisions- och konsultarvodets utveckling på Nasdaq OMX Stockholm under perioden år 2005 till år 2012
2014 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

A number of previous studies have found that a growing proportion of the accounting firms revenue are derived from non-audit services. Simultaneously there’s an ongoing debate whether or not accounting firms should be allowed to provide both audit services and non-audit services to the same company. Currently there is no prohibition in Sweden for audit firms to provide both audit services and non-audit services simultaneously, in contrast to the US where there is stricter regulation. In Sweden there is a corporate governance code named Svensk Kod för bolagsstyrning that was introduced in the year 2005 which does not prohibit accounting firms from providing audit services and non-audit services simultaneously to the same company, which some people consider to be a problem. The purpose of this study is divided into three parts. The first one aims to describe and analyze how the relationship between audit fee and non-audit fee has developed during the period from year 2005 to year 2012 for companies listed on the Nasdaq OMX Stockholm. The study also aims to identify and analyze potential differences in the development among the three segments on the Nasdaq OMX Stockholm; the Small-, Mid- and Large Cap during the period from year 2005 to year 2012. The last aim for the study is to identify and analyze potential patterns which could indicate that the establishment of Svensk Kod för bolagsstyrning year 2005 might have had some influence on the development of the audit- and non-audit fee. The authors use for the study a deductive research approach in which the authors on the basis of the theoretical framework formulate four theses, which is tested against the collected data. The study is performed as a longitudinal inquiry on a sample of companies, where quantitive secondary data is collected using annual reports. The quantitative data is supplemented with an interview, which gives the study a qualitative feature. The finding of this study suggest that development of the audit fee and non-audit fee from year 2005 to year 2012 for companies listed on the Nasdaq OMX Stockholm are diverse, where the audit fee and non-audit fee shows no sign of stable constant growth. The result also indicate that the development among the three segments; Small-, Mid- and Large Cap differ, but there is no distinct differences or similarities in the development between the segments. The result of the study further shows no evidence or indications that the establishment of Svensk Kod för bolagsstyrning year 2005 have had any influence on the development of the audit- and non-audit fee.

Place, publisher, year, edition, pages
2014.
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik
Identifiers
URN: urn:nbn:se:ltu:diva-55338Local ID: c36e6b05-19f0-408d-8c62-045b88f6f50bOAI: oai:DiVA.org:ltu-55338DiVA: diva2:1028720
Subject / course
Student thesis, at least 30 credits
Educational program
Business and Economics, master's level
Examiners
Note
Validerat; 20140814 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

Open Access in DiVA

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