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Revision och ekobrott: Ekobrottsmyndighetens, Skatteverkets, revisorers och redovisningskonsulters syn på ett eventuellt samband mellan avskaffandet av revisionsplikten och ekobrott.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Audit and economic crime : How The Swedish National Economic Crimes Bureau, The Swedish Tax Agency, auditors and accounting consultants look at a possible link between the abolition of the audit obligation and economic crime. (English)
Abstract [sv]

Problemformulering Hela 80 % av nystartade småbolag utan revisionsplikt väljer bort revision sedan år 2010. Detta har medfört att kvaliteten på årsredovisningarna sjunkit markant. Kontrollen har tagits från revisorerna utan att ersättas av någon annan. Antalet anmälningar av ekobrott har under de senaste åren ökat, men samtidigt har antalet aktiebolag ökat. Det är en pågående debatt kring hur Ekobrottsmyndighetens rapport från år 2016, om revisionspliktens avskaffande och ekobrott, ska tolkas och många är oense.

Syfte Syftet med studien är att beskriva hur Ekobrottsmyndigheten, Skatteverket, revisorer och redovisningskonsulter ser på ett eventuellt samband mellan avskaffandet av revisionsplikten och ekobrott.

Metod Detta är en kvalitativ studie utifrån ett deduktivt synsätt. Den empiriska datan grundar sig på primärdata som samlats in genom semistrukturerade intervjuer.

Slutsats Studien resulterar i att Ekobrottsmyndigheten ser ett samband mellan oavsiktliga ekobrott och revisionspliktens avskaffande, men inte gällande avsiktliga ekobrott. Skatteverket och revisorer ser ett klart samband mellan avskaffandet av revisionsplikten och ekobrott. Redovisningskonsulterna ser däremot inget samband.

Abstract [en]

Thesis problem It is 80 % of newly established small companies without auditing obligation who discontinue audits since year 2010. As a result, the quality of annual reports has fallen significant. The control has been taken from the auditors

without being replaced by another. The number of notifications of economic crime has increased in the recent years, but at the same time the companies have increased. There is an ongoing debate about how the Swedish National Economic Crimes Bureaus report from year 2016, about the abolition of the audit obligation and economic crime, should be interpreted and many disagree.

Purpose The purpose is to describe how the Swedish National Economic Crimes Bureau, the Swedish Tax Agency, auditor and accounting consultants look at a possible link between abolition of the audit obligation and economic crime.

Method This is a qualitative study based on a deductive approach. The empirical data is based on primary data collected through semi-structured interviews.

Conclusion The study concludes that The Swedish National Economic Crimes Bureau see a link between accidental economic crime and the abolition of the auditing obligation, but not intentional economic crime. The Swedish Tax Agency and the auditors is seeing a clear link between the abolition of the audit obligation and economic crime. On the other hand the accounting consultants does not see a link.

Place, publisher, year, edition, pages
2017. , 44 p.
Keyword [en]
Audit obligation, economic crime, link, relationships, auditor, stakeholders
Keyword [sv]
Revisionspliktens avskaffande, ekobrott, samband, relationer, revisor, intressenter
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-138636ISRN: LIU-IEI-FIL-G--17/01653--SEOAI: oai:DiVA.org:liu-138636DiVA: diva2:1112432
Subject / course
Bachelor Thesis in Business Administration (Kandidatuppsats i Företagsekonomi)
Presentation
2017-06-08, Linköping, 11:45 (Swedish)
Supervisors
Examiners
Available from: 2017-08-09 Created: 2017-06-20 Last updated: 2017-08-09Bibliographically approved

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CiteExportLink to record
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Citation style
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  • Other locale
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Output format
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