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Revisorers syn på marknaden för börsbolagsrevision
Halmstad University, School of Business and Engineering (SET).
Halmstad University, School of Business and Engineering (SET).
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Under de senaste decennierna har revisionsmarknadsstrukturen genomgått stora förändringar till följd av de samgåenden och skandaler som ägt rum. Antalet stora revisionsbyråer har minskat och de kvarvarande dominerar alltmer såväl nationellt som internationellt. Efter finanskrisen som bröt ut år 2008 har Europeiska kommissionen publicerat en grönbok om revisionspolitik. I denna lyfts bland annat marknadskoncentrationen upp som ett problem. I samband med detta har vi genomfört en studie med följande problemformulering: Hur upplever revisorer på svenska medelstora revisionsbyråer den svenska marknaden för börsbolagsrevision? Studien fokuserar på fyra områden, dessa är: historisk bakgrund, den svenska marknaden för börsbolagsrevision, inträdesbarriärer och åtgärder. För att besvara problemformuleringen har vi använt en kvalitativ metod med abduktiv ansats. Det empiriska materialet har samlats in genom intervjuer med revisorer från olika revisionsbyråer, däribland fyra besöksintervjuer samt en telefonintervju. Studiens resultat visar att revisorer på svenska medelstora revisionsbyråer upplever den svenska marknaden för börsbolagsrevision som koncentrerad, konkurrensutsatt och eftertraktad. Det finns ett samband mellan marknadskoncentrationen och den historiska utvecklingen, revisionsbyråernas olika fokusområden samt inträdesbarriärerna. Politiska åtgärder kan riktas mot marknadskoncentrationen men inte mot interna inträdesbarriärer som exempelvis motsättningar inom byrån.

Abstract [en]

During the last decades the structure of the audit market has undergone fundamental changes as a result of the mergers and scandals that have taken place. The number of big audit firms has decreased and the remaining ones dominate even more both nationally and internationally. After the financial crisis in 2008 the European commission has published a green paper on audit policy. Among other things the market concentration is highlighted as a problem. In connection with this we have conducted a study with the following research question: How do auditors at Swedish mid tier audit firms experience the Swedish market for audits of listed companies? The study focuses on four areas, these are: historical background, the Swedish market for audits of listed companies, barriers to entry and measures. To answer the research question we have used a qualitative research method with an abductive approach. The empirical material has been gathered through interviews with auditors at different audit firms, including four personal interviews and one telephone interview. The result of the study shows that auditors at Swedish mid tier audit firms experience the Swedish market for audits of listed companies as concentrated, competitive and desirable. There is a connection between the market concentration and the historical development, the audit firms’ different focus areas and the barriers to entry. Political measures can be adopted for the market concentration but not for internal barriers of entry such as contradictions within the audit firm.

Place, publisher, year, edition, pages
2011. , 55 p.
Keyword [sv]
revision, börsbolag, marknadskoncentration, inträdesbarriärer
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-16092OAI: oai:DiVA.org:hh-16092DiVA: diva2:438491
Subject / course
External Accounting
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-09-05 Created: 2011-09-02 Last updated: 2011-09-05Bibliographically approved

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