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Faktorer som påverkar byte av revisionsbyrå: En undersökning av bolag på Stockholmsbörsen
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.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Factors contributing to a switch in audit firm : A study of companies listed on the Stockholm Stock Exchange (English)
Abstract [sv]

Forskningsproblem: Det har uppmärksammats en ökad oro bland Big 4-byråerna över den tilltagande konkurrensen på revisionsmarknaden och tendensen att bolag väljer att byta revisionsbyrå mer frekvent. Det finns ett behov i att förklara varför bolag väljer att frivilligt byta revisionsbyrå.

Syfte: Syftet med studien är att förklara varför bolag frivilligt väljer att byta revisionsbyrå. Metod 15 hypoteser härleds utifrån befintlig forskning och teori inom området för revisionsbyråbyten. Dessa prövas genom en kombinerad enkät- och dokumentstudie av totalt 100 bolag för perioden mellan 2010-2014.

Resultat: Av studiens totalt 100 bolag visade det sig att 33 bolag (33 %) bytt revisionsbyrå under perioden mellan 2010-2014. 14 av studiens 15 hypoteser förkastas i hypotesprövningen.

Kunskapsbidrag: I den statistiska analysen visas variablerna revisionskostnad, byte av ledning, bristfälligt samarbete och tredje parts påtryckningar bli signifikanta i att förklara ett byte av revisionsbyrå. Endast variabeln bristfälligt samarbete uppvisar dock ett korrekt förutspått samband, där ett ökat bristfälligt samarbete mellan revisor och bolagsledning ökar sannolikheten för ett byte av revisionsbyrå.

Abstract [en]

Problem: Increased concern regarding an enlarged competition and more frequent audit firm switching behavior has been noticed among the Big 4-audit firms. There is a need to explain why companies voluntarily choose to switch audit firm.

Purpose: The aim of the study is to explain why companies voluntarily choose to switch audit firm.

Method: 15 hypothesis are derived from existent research and theory in the area of audit firm switching. They are tested through a combined survey- and document study of 100 companies during the period of 2010-2014.

Results: The study showed that 33 out of 100 companies (33 %) switched their audit firm during the period of 2010-2014. 14 out of 15 hypothesis are rejected in the study.

Contribution: The statistical analysis showed that the variables audit fee, change in management, inadequate working relationship and third party influences are significant in explaining an audit firm switch. However, the only variable to show a correctly predicted relationship is inadequate working relationship, which implicates that an increased inadequate working relationship between the auditor and management leads to an increased probability of an audit firm switch.

Place, publisher, year, edition, pages
2016. , 64 p.
Keyword [en]
Audit; Audit Firm; Client; Audit Firm Switch; Stockholm Stock Exchange
Keyword [sv]
Revision; Revisionsbyrå; Klient; Revisionsbyråbyte; Stockholmsbörsen
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-129539ISRN: LIU‐IEI‐FIL‐A‐‐16/02189‐‐SEOAI: oai:DiVA.org:liu-129539DiVA: diva2:940374
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2016-08-31 Created: 2016-06-20 Last updated: 2016-08-31Bibliographically approved

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Gustafsson, VictorWigertz, Joakim
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