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Publika bolags attityd till revisionsbyråbyte: En attitydundersökning med anledning av EU:s krav på obligatorisk byrårotation
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Listed companies' attitude towards audit firm change : An attitude survey because of the EU's requirements for mandatory audit firm rotation (English)
Abstract [sv]


EU:s nya krav på obligatorisk byrårotation för bolag av allmäntintresse kommer medföra fler revisionsbyråbyten. Detfinns därmed ett behov av att kartlägga vilka faktorer bolagfinner relevanta vid byte av revisionsbyrå.


Syftet med studien är att beskriva och förklara vilka faktorersom påverkar publika bolags attityd till byte av revisionsbyrå,i relation till nya krav på obligatorisk byrårotation.


Studien har en deduktiv ansats innebärande att befintlig teorioch forskning ligger till grund för uppställda hypoteser.Datainsamlingen har skett genom en enkätundersökning, ikombination med sekundärdata från årsredovisningar.


Studien visar att variablerna Rykte, Låg revisionskostnad,Faktisk revisionskostnad, Bolagsstorlek, Skuldsättning,Relation samt Erfarenhet av byråbyte har signifikanta sambandmed bolags attityd till revisionsbyråbyte. Dessutomvisar studien att bolag som är positivt inställda till att bytarevisionsbyrå också tenderar att vara positivt inställda tillEU:s krav på obligatorisk byrårotation.

Abstract [en]


The EU’s new requirements for mandatory audit firmrotation for companies of public interest will lead to moreaudit firm changes. There is thus a need to identify whichfactors companies find relevant when changing audit firm.


The purpose of this study is to describe and explain thefactors that affect listed companies’ attitude towardschanging audit firm, in relation to new requirements formandatory audit firm rotation.


The study has a deductive approach, meaning that existingtheory and research are underpinning the hypotheses. Thedata has been collected trough a survey, which has beencombined with data from the companies’ annual reports.


The study shows that the variables Reputation, Low auditingcosts, Actual auditing costs, Company size, Leverage,Relationship and Experience from audit firm change hassignificant correlations with the dependent variable. Inaddition, the study shows that companies that’s positivetowards changing audit firm also tend to be positive towards

Place, publisher, year, edition, pages
2015. , 72 p.
Keyword [en]
Audit firm change, Mandatory audit firm rotation, Listed companies, Attitude survey, Audit firm
Keyword [sv]
Revisionsbyråbyte, Obligatorisk byrårotation, Publika bolag, Attitydundersökning, Revisionsbyrå
National Category
Business Administration
URN: urn:nbn:se:liu:diva-119558ISRN: LIU-IEI-FIL-A--15/01978--SEOAI: diva2:824490
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Available from: 2015-08-24 Created: 2015-06-22 Last updated: 2015-08-24Bibliographically approved

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