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Avskaffandet av revisionsplikten: En studie om vilka faktorer som påverkar små aktiebolags val att ha kvar revisionen
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?

Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?

Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts. In both categories the companies were selected at random.

Results: The study has shown that there are a variety of reasons why small business owners in Sweden choose to keep the audit. It turned out that most small limited companies use audit primarily for its own sake and interest, but also to avoid a tax audit. It was also found that the creditors had a great impact on small companies’ decisions on audit.

Abstract [sv]

Bakgrund: När revisionsplikten avskaffades för små aktiebolag i Sverige den första november 2010 har många företag valt att avskaffa revisionen. Hittills har 57 procent av småföretag valt att behålla revisionen, trots att de inte behöver det. Detta ledde oss till problemformuleringen: Vilka faktorer som påverkar små aktiebolags val att ha kvar revision, trots att möjligheten finns att välja bort den?

Syfte: Syftet med uppsatsen är att undersöka vilka faktorer som är avgörande för små aktiebolag i valet att ha kvar revision, trots att revisionsplikten för dessa avskaffats.

Metod: Undersökningen grundar sig på en kvalitativ studie och en deduktiv forskningsansats. Vi har studerat sekundärdata via böcker och artiklar samt utförts 29 telefonintervjuer med små aktiebolags ägare inom Sverige. Urvalet bestod av 14 aktiebolag med kreditskulder och 15 aktiebolag utan kreditskulder där de båda slumpmässigt valts ut.

Resultat: Studien har visat att det finns en mängd orsaker till varför småföretagare i Sverige väljer att behålla revisionen. Det visade sig att de flesta små aktiebolagen använder revisionen framförallt för sin egen skull och intresse men också för att undvika skatterevision. Det visade sig även att kreditgivarna hade en stor inverkan på små aktiebolagens beslut om revision.

Place, publisher, year, edition, pages
2013. , 64 p.
Keyword [en]
The abolishment of the statutory audit, Small limited companies, Voluntary audit, Accountant, Interested parties.
Keyword [sv]
Revisionspliktens avskaffande, Små företag, Frivillig revision, Revisor, Intressenter.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-21926OAI: oai:DiVA.org:sh-21926DiVA: diva2:694020
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2014-02-05 Created: 2014-02-05 Last updated: 2014-02-05Bibliographically approved

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