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Revisionsutskott - hur påverkar de revisionskostnaden?: Bevis från 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
Audit committees - do they affect the audit fee? : Evidence from the Stockholm stock exchange (English)
Abstract [en]


Since 2009 it has been legislated that Swedish listed public companies should establish an audit committee. The law and the code gives the board as a whole the possibility to operate the function of the committee. Former research of audit committee’s effect on audit fee have been made in several countries with various results. In this study, we aim to analyze how audit committees in companies listed on the Stockholm stock exchange can affect the audit fee.


The purpose of this study is to explain how the existence of audit committees and its characteristics affect the external audit fees of companies listed on the Stockholm stock exchange.


This quantitative study has a cross section design and a deductive approach. By studying documents, the annual reports of the companies listed on the Stockholm stock exchange, data will be collected and then analyzed in regression models. We have operationalized our variables according to former studies and research. The hypotheses have been written on the basis of former research and two perspectives of demand and risk.


The results in this study show that the existence of audit committees have a positive relationship with audit fee. Also the activeness of the committee has a positive influence on audit fee. The results can be explained by the audit committee, especially active committees, on one hand lowers the overall audit risk but on the other increases the demand of higher audit quality, which outweighs the lowered audit risk.

Abstract [sv]


Sedan 2009 har det varit lagstiftat att svensknoterade publika bolag ska inrätta revisionsutskott. Lagtext och Koden ger dock möjlighet att låta styrelsen som helhet sköta utskottets uppgifter. Tidigare studier har genomförts i flertalet länder, där resultaten av revisionsutskottens påverkan på revisionskostnaden har varierat. Vi vill i denna studie undersöka hur revisionsutskott påverkar revisionskostnaden i svensknoterade bolag.


Syftet med vår studie är att förklara hur revisionsutskottens förekomst och karaktär påverkar revisionskostnaden för bolag noterade på Stockholmsbörsen.


Denna kvantitativa studie har en tvärsnittsdesign och en deduktiv ansats. Genom dokumentstudier har data i årsredovisningar från bolag noterade på Stockholmsbörsen samlats in för att sedan analyseras i regressionsmodeller. Operationalisering har i så stor utsträckning som möjligt gjorts i enighet med tidigare forskning. Vidare har hypoteser formulerats utifrån tidigare forskning med utgångspunkt ur ett efterfråge- och riskperspektiv.


Våra resultat visar att förekomsten av revisionsutskott har positivt samband med revisionskostnader. Även revisionsutskottets aktivitet har visat sig ha positiv påverkan på revisionskostnader. Resultaten förklaras av att revisionsutskott, och särskilt aktiva sådana, visserligen sänker den allmänna revisionsrisken men att en ökad efterfrågan av högre revisionskvalitét överväger den minskade revisionsrisken.

Place, publisher, year, edition, pages
2016. , 62 p.
Keyword [en]
Audit committee; Audit fee; Audit committee member; Code of corporate governance
Keyword [sv]
Revisionsutskott, Revisionskostnad, Revisionsutskottsledamöter, Bolagstyrningskoden
National Category
Business Administration
URN: urn:nbn:se:liu:diva-129651ISRN: LIU‐IEI‐FIL‐A‐‐16/02196‐‐SEOAI: diva2:942084
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Available from: 2016-08-30 Created: 2016-06-23 Last updated: 2016-08-30Bibliographically approved

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