Förändringar i revisionsarbetet av kapitalförvaltningsbolag: En studie i hur revisionen av kapitalförvaltningsbolag har ändrats sedan den ekonomiska krisen 2008
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Changes in the auditing work of asset management companies.
: Mattias Skog & Andrea Cyganik
The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.
The study is based on an adductive approach using a quantitative method.
The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.
The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.
The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen.
Place, publisher, year, edition, pages
IdentifiersURN: urn:nbn:se:hig:diva-17374Archive number: FE1: 110/2014OAI: oai:DiVA.org:hig-17374DiVA: diva2:738680
Subject / course