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Revisorns roll i mindre bolag: Ägarrollens betydelse
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The role of the auditor in smaller corporations : The importance of the ownership role (English)
Abstract [sv]

Titel: Revisorns roll i mindre bolag - Ägarrollens betydelse

Bakgrund: Revisionsbranschen står inför många förändringar. Nya lagändringar har fått revisionsbyråer att se över sina tjänster, potentiellt i syfte att stärka sitt oberoende. Tjänster som tidigare erbjudits den svenska marknadens mindre bolag, vilka utgör en stor del av näringslivet, har hos vissa byråer sålts av. Det har skapat ett nytt behov för revisionsbyråerna att se över vilken roll de spelar i dessa mindre bolag. Genom en ökad förståelse för denna roll skapas förutsättningar för att kunna erbjuda det dessa bolag efterfrågar och på så sätt också försäkra sig om att dess befintliga klienter stannar.

Syfte: Studiens syfte är att bidra till en ökad förståelse för hur revisorns roll upplevs i mindre bolag och vad ägarrollen har för betydelse.

Metod: Genom djupintervjuer och ett abduktiv angreppssätt är avsikten att med hjälp av existerande forskning bidra till en ny förståelse kring revisorns roll och hur den påverkas av ägarens roll. Samtidigt vill vi med denna studie öka förståelsen rent praktiskt genom en förståelse kring hur klienten ser på revisorns roll.

Slutsatser: Studien visar att revisorns roll tycks variera i de mindre bolag som undersökts i studien. Med hjälp av denna studie har tydliga skillnader i synen på revisorn gått att se och vad som förväntas av denne observerats samt att detta influeras av ägarens roll i bolaget.

Abstract [en]

Title: The role of the auditor in smaller corporations - The importance of the ownership role

Background: The auditing industry is facing many changes. New legislative changes have led audit firms to review their services. Services that were previously offered to their smaller clients, which constitute a large part of the business sector, have been removed. This has created a need for audit firms to review the role of the auditor in those corporations. An increased understanding of this role creates the conditions for being able to offer what these corporations demand.

Purpose: The purpose of this study is to create an increased understanding of how the auditor's role is perceived in smaller corporations and the importance the ownership role.

Method: Through in-depth interviews and an abductive approach, the intention is, with the help of existing research, to contribute a new understanding of the auditor's role and how it is affected by the owner's role. At the same time, we want to increase understanding practically through an understanding of how the auditor's role is perceived.

Conclusions: The study shows that the auditor's role seems to vary in those smaller companies that were examined in this study. With the help of this study, clear differences in the view of the auditor have been seen. Also what is expected of auditor has been observed and that this is influenced by the owner's role in the company.

Place, publisher, year, edition, pages
2019. , p. 147
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-86151OAI: oai:DiVA.org:lnu-86151DiVA, id: diva2:1334720
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2019-07-12 Created: 2019-07-03 Last updated: 2019-07-12Bibliographically approved

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