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Revisionspliktens avskaffande: vilka faktorer påverkar företagens val av revision
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition. The factors that have the strongest impact on the choice to have audited financial reporting are the cost of the audit and that audited financial reports are considered to be of higher quality.

Place, publisher, year, edition, pages
2011. , 69 p.
Keyword [sv]
Revisionsplikt, avskaffande, aktiebolag
National Category
Social Sciences Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-8197OAI: oai:DiVA.org:hkr-8197DiVA: diva2:424645
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-06-20 Created: 2011-06-19 Last updated: 2011-06-20Bibliographically approved

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