Revisionspliktens avskaffande: En studie om drivkrafterna som motiverar tandläkaraktiebolag att kvarhålla revision
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.
The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies. The annual audits were supervised and carried out by impartial units in accordance to existing law enactments. The theme of this study revolves around the uprooting of audit obligations for public limited companies and reasons its way through the choices made by firms after that. The paradigmatic revocation was motivated by cost reduction and liberty of choice for smaller public limited corporations. I intend to examine and elaborate various key factors that play a vital role alongside the facilitating ones that have affected the choices made by the researched firms.
Place, publisher, year, edition, pages
2014. , 64 p.
IdentifiersURN: urn:nbn:se:sh:diva-26989OAI: oai:DiVA.org:sh-26989DiVA: diva2:807807
Subject / course
UppsokSocial and Behavioural Science, Law
Jönsson, Peter, Högskolelektor