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Att anmäla eller att inte anmäla, det är frågan...: Hur kan brist i oberoende påverka revisorns anmälningsplikt
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 Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
To report or not to report, that is the question : How can a lack of auditor independence affect the reporting obligation (English)
Abstract [sv]

Problemformulering: För att minska beroendet i noterade bolag kommer nya reglerkring rotation införas. I onoterade bolag finns det inga reglerkring detta, kravet på revisorns oberoende är dock detsamma. Hur skulle ett införande av rotationsregel påverka beroendet och har det någon inverkan på revisorns vilja att anmäla ekonomisk brottslighet? En relation kan trots allt ändra mycket i hur man tänker och hur man agerar…

Syfte: Syftet är att se hur kravet på revisorns oberoende påverkas av att det i Sverige inte finns någon rotationsregel och om detta påverkar revisorns anmälningsplikt av ekonomiskbrottslighet.

Metod: Studien har genomförts genom en kvalitativ metod. För att samla in empiriska data har semistrukturerade intervjuer genomförts.

Resultat: Studien kom fram till att en rotationsregel skulle minska beroendet, det skulle dock kosta mer än vad det ger och därav är det ingen bra lösning. Vidare har studien visat att en brist i revisorns oberoende påverkar viljan att anmäla ekonomisk brottslighet. Denna ovilja syns främst när hoten mot oberoendet handlar om vänskap, jäv eller intäkter.

Abstract [en]

Problem definition: In order to reduce the dependency in listed companies, new rules of rotation will be established. For unlisted companies there are no existing rules and there will not be any, however the requirement of auditor independence is the same. How would an introduction of a rotation rule affect the auditor independence and would there be any effect on the auditor’s willingness to report crimes of economic nature. After all a relationship can change the way you think and act.

Purpose: The purpose is to see how the requirement of auditor independence is affected by the lack of a rotation rule in Sweden and if this has any affect on the auditors reporting obligation.

Method: The study was conducted through a qualitative method. To collect the empirical data, semi-structured interviews were used.

Conclusion: The study concludes that a rotation rule would reduce the dependence, however this may not be a good solution as the costs exceeds the benefits. Further the study concludes that a lack of auditor independence affects the willingness to report crimes of economic nature. This reluctance appears mainly when the independence is threated by friendship, conflict of interest or revenues from clients. 

Place, publisher, year, edition, pages
2016. , 28 p.
Keyword [en]
Reporting obligation, auditor independence, rules for rotation, analysis model, auditing, auditor.
Keyword [sv]
Anmälningsplikt, oberoende, rotationsregel, analysmodellen, revision, revisor.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-129735ISRN: LIU-IEI-FIL-G--16/01471--SEOAI: oai:DiVA.org:liu-129735DiVA: diva2:942781
Subject / course
Bachelor Thesis in Business Administration (Kandidatuppsats i Företagsekonomi)
Presentation
2016-06-10, Linköping, 09:00 (Swedish)
Supervisors
Examiners
Available from: 2016-09-02 Created: 2016-06-26 Last updated: 2016-09-02Bibliographically approved

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Lingebrant, KristinaSandell, Evelina
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