Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Revisorns roll i familjeföretaget: företagarnas perspektiv
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn’t have a specific role or contributed added value to the firm, and that the strategy didn’t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance. The correlations in our findings support the agency theory, thus its agency problems and information asymmetry between shareholders and the board of directors.

Abstract [sv]

Syftet med denna studie förklarar sambandet mellan bolagsstyrning och revisorns mervärdesroll i svenska familjeföretag med storleksdefinitionerna mikro, små och medelstora företag (SMF) och hur företagens strategi påverkar detta samband. Studien baseras på en enkätundersökning som skickades ut till 3000 svenska SMF, varav 280 familjeföretags fullständiga svar kunde användas. Resultatet visade att revisorn i familjeföretaget inte hade en särskild roll eller gav ett mervärde och att strategin inte påverkade resultatet. Däremot fanns det samband mellan uppfattningar om revisorns roll samt mervärde beroende på vilken typ av bolagsuppsättning som familjeföretaget hade. Sambanden vi fann styrker agentteorin och dess agentproblematik samt informationsasymmetrin mellan aktieägare och styrelse.

Place, publisher, year, edition, pages
2014. , 38 p.
Keyword [en]
family firms, role of the auditor, auditor's added value, corporate governance, strategy, SME
Keyword [sv]
familjeföretag, revisorns roll, revisorns mervärde, bolagsstyrning, strategi, SMF
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-12922OAI: oai:DiVA.org:hkr-12922DiVA: diva2:747994
Subject / course
Miscellaneous
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2014-09-22 Created: 2014-09-17 Last updated: 2014-09-22Bibliographically approved

Open Access in DiVA

fulltext(629 kB)148 downloads
File information
File name FULLTEXT01.pdfFile size 629 kBChecksum SHA-512
f8e3a38c8410dd6293e9e68771fedc4c678c60c96ceadea2107ea9de768a8ee485cc31e25033bd2fe0bc2d1b969a05357d0ea9d16047290014f974439b0253ea
Type fulltextMimetype application/pdf

By organisation
School of Health and Society
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 148 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 228 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf