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Är det dags att bryta upp?: Strategisk prissättning på revisionen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Is it time to break up? : Strategic pricing of auditing (English)
Abstract [sv]

Bakgrund: Revisionsbranschen är i en pågående förändring, främst som en konsekvens av EUs revisionspaket gällande obligatorisk byrårotation. Förändringen i branschen ger upphov till mer frekventa upphandlingssituationer och således en ny konkurrenssituation. Detta kan komma att påverka faktorerna bakom prissättningen på revisionen. Det blir grunden till studiens problemformulering och syfte som därför ämnar identifiera de strategiska faktorer som ligger till grund för revisionsarvodet.

Syfte: Studien avser identifiera de strategiska faktorer som påverkar prissättningen på revisionen.

Metod: Med hjälp av befintlig forskning gällande revisionsarvodet och dess bakomliggande faktorer har en modell utvecklats. Modellen avser identifiera de strategiska faktorer bakom revisionsarvodet som har studerats tidigare samt integrera nya, ännu ej studerade strategiska faktorer. Inledningsvis genomfördes en kvalitativ förstudie som följdes av en kvantitativ enkätundersökning. Enkäten riktade sig till auktoriserade och godkända revisorer med kunskap om prissättningsprocessen.

Resultat: Resultaten påvisar att de professionella faktorerna i hög grad fortfarande lever kvar vid prissättningen på revisionen, men kompletteras med mer strategiska faktorer som speglar den förändring som sker i branschen. Stora revisionsbyråer har enligt studiens resultat kommit längre med att prissätta efter byråns marknadsstrategi och konkurrenternas priser. De små revisionsbyråerna behöver utveckla sin marknadsstrategi och bli mer strategiska i sin prissättning. I en upphandlingssituation är stora byråer, Big 4, mer benägna att sänka priset på revisionen för att vinna klienten, och här blir därför en mindre byrå med en mindre flexibel prissättning förloraren.

Abstract [en]

Background: The audit industry is undergoing change, primarily as a consequence of the audit package of the European Union on mandatory rotation of audit firms. This change induces more frequent procurement processes and consequently a new competitive environment, which may affect the determinants of pricing of auditing. In the light of this development, this paper attempts to identify the strategic factors on which the audit fees are based.

Purpose: This study attempts to identify the strategic determinants of price setting of auditing.

Method: Using existing literature on audit fees and its determinants, a theoretical model has been developed. The model attempts to identify the strategic factors on which the audit fees are based. It includes both previously examined factors and factors which, hitherto, remain unexplored. Aqualitative background survey was conducted, followed by a quantitative survey. This survey was distributed among authorised and certified auditors knowledgeable about the price setting process.

Results: The results demonstrate that the professional determinants of auditing price setting, to a large extent, remain important. However, strategic determinants complement the professional factors, reflecting the change which the industry is undergoing. Large audit firms have, according to this study, reached further in developing more strategic market price setting, taking competitors’ prices into account. Smaller audit firms, on the other hand, need to develop their market strategies and enhance their strategic approach to price setting. In procurement procedures, the large firms, Big 4, are more willing to lower the price of auditing in order to obtain the audit contract. In this context, therefore, smaller firms with less flexible price setting will be at a disadvantage.

Place, publisher, year, edition, pages
2016. , 161 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-53474OAI: oai:DiVA.org:lnu-53474DiVA: diva2:936605
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-06-14 Created: 2016-06-14 Last updated: 2016-06-14Bibliographically approved

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