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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
URN: urn:nbn:se:hkr:diva-12922OAI: diva2:747994
Subject / course
Educational program
Degree of Bachelor of Science in Business and Economics
Available from: 2014-09-22 Created: 2014-09-17 Last updated: 2014-09-22Bibliographically approved

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