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Revisorns oberoende ställt mot revisionskvalitén: en studie ur ett intressentperspektiv
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Auditor Independence vs. Audit Quality : A study from a stakeholder perspective (English)
Abstract [sv]

Debatten om revisorns oberoende, revisionskvalité och icke-revisionsrelaterade tjänster har varierande åsikter både i litteratur och samhälle. Studier har ofta fokuserat på interna förhållanden mellan revisorn och företagsklienten vilket utgör agentförhållanden ur ett företagsperspektiv. Studiens syfte är därför att utvidga den tidigare litteraturens fokus genom att undersöka en specifik intressents perspektiv gällande revision. Vi har valt att inrikta studien på banker eftersom de utgör en essentiell aktör för organisationer och samhället. Studien är kvalitativ och 12 personliga intervjuer genomfördes för insamlandet av det empiriska materialet. Bankernas perspektiv på revision studeras utifrån fyra aspekter, vilka är: roll i samhället, nationell kultur, internationalisering och Corporate Social Responsibility (CSR). Teorier såsom professionsteorin, intressentteorin, kulturdimensionsteorin och resursberoendeteorin genomsyrar uppsatsen.

Resultatet visar att banker förutsätter revisorns oberoende men till följd av kreditvärdighetsbedömningen vid företagslån blir revisionskvalitén en viktigare aspekt. När det gäller tillhandahållandet av icke-revisionsrelaterade tjänster ser bankerna vissa risker. Resultatet visar att bankernas perspektiv på revision influeras av CSR, media och Finansinspektionen vilket innebär att banker har divergerande preferenser för icke-revisionsrelaterade tjänster. Banker har även ett indirekt inflytande på revisorerna, vilket indikerar att revisionsbranschen bör blir mer medveten kring specifika revisionsintressenter och det kan därför vara angeläget för revisorer att tillgodose bankens revisionsintresse. Studien kan bidra till en sådan förståelse. Slutligen, framgår det att intressenters uppfattningar kan variera över tid vilket innebär att intressentperspektivet inte är statiskt. 

Abstract [en]

The debate on Auditor Independence, Audit Quality and Non-Audit Services has shared opinions in literature and society. Studies have often focused on the internal relationships between the auditor and their clients, which are the agency relationships from a corporate perspective. This study intends to expand the focus of existing literature and aims to investigate a specific stakeholders’ perspective regarding auditing. We have chosen to put the study's focus on banks, because they constitute an essential stakeholder for organizations and society. The study is qualitative and 12 interviews were conducted to collect empirical data. Banks’ perception of the audit profession is studied by considering four different aspects, which are: the role in society, national culture, internationalization and Corporate Social Responsibility (CSR). Theories such as Profession Theory, Stakeholder Theory, Cultural Dimensions Theory and Resource Dependence Theory inform the theoretical framework which is used to analyze the findings.

The results show that banks require auditors’ independence but as a result of the creditworthiness assessment in business loans, audit quality becomes naturally more important. Banks see some risks with the provision of Non-Audit Services. The results also show that banks’ perspective of auditing is influenced by CSR and by media and controlling authorities. Consequently banks have diverging preferences for Non-Audit Services. Banks may also indirectly influence the audit firms’ relationship with clients, which should make it more important for the auditors to meet the banks’ audit interest and this indicates that the auditing profession should be more aware about the specific audit stakeholders. Finally, it appears that perceptions of stakeholders can vary over time which means that stakeholders’ interests and perspectives are not static.  

Place, publisher, year, edition, pages
2016. , 84 p.
Keyword [en]
Auditor Independence, Audit Quality, Non-Audit Services, Swedish legislation, Stakeholder Perspective, Stakeholder influence.
Keyword [sv]
Revisorers oberoende, revisionskvalité, icke-revisionsrelaterade tjänster, svensk lagstiftning, intressentperspektiv, intressenters inflytande.
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hkr:diva-15522OAI: oai:DiVA.org:hkr-15522DiVA: diva2:937833
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2016-06-30 Created: 2016-06-16 Last updated: 2016-06-30Bibliographically approved

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