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Vem betalar för att bli granskad?: Vilka faktorer driver små aktiebolag att frivilligt låta sig revideras och vilka revisorer och revisionsbyråer efterfrågas?
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
Who pays to be revised? : What factors drive small stock companies to be voluntary audited and what auditers and what audit firms are demanded? (English)
Abstract [en]

In 2010 the mandatory audit was abolished for small companies in Sweden. Today, 14% of the companies choose to voluntarily be revised despite the fact that obligation under the law does not exist. The purpose of this study is to explore what drives these companies to have a voluntary audit. As part of the aim, this study explores what audit firms are demanded to the greatest extent of its clients, after the abolishment of the mandatory audit as well as whether the characteristics of the auditor may be significant. The analysis is based on data from 4 000 annual reports from 1 000 Swedish small companies where annual reports from 2010 to 2014 were reviewed. The results indicate that companies with high total assets and high debt (D/E) have a positive relationship with voluntary audit. Furthermore, it was found that authorized accountants are demanded to a greater extent than approved auditors are. No significant differences were found between audit firms in this aspect. This study contributes to the previous literature, as it is the first of its kind to analyze drivers of voluntary auditing from a Swedish context where economic, legal and cultural aspects are different from other countries. In addition, this study analyzes what audit firms that are demanded to the greatest extent of its clients, which has not been included in previous studies regarding voluntary audit.

Abstract [sv]

År 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. 14 % av bolagen väljer idag att frivilligt bli reviderade trots att skyldighet enligt lag ej föreligger. Syftet med denna studie är att utforska vad som driver dessa bolag att ha frivillig revision. Som en del i syftet ingår även att studera vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter efter slopandet av revisionsplikten samt om egenskaperna hos revisorn kan ha betydelse. Analysen baseras på data från 4 000 årsrapporter från 1 000 svenska små aktiebolag. Årsrapporterna från 2010 till 2014 har granskats. Resultaten tyder på att bolag med hög balansomslutning och hög skuldsättning (S/E) har ett positivt samband med frivillig revision. Vidare visade det sig att auktoriserade revisorer efterfrågas i större utsträckning än vad godkända revisorer gör. Inga väsentliga skillnader kunde dock hittas mellan revisionsbyråerna i denna aspekt. Denna studie bidrar till den tidigare litteraturen eftersom den är den första i sitt slag att analysera vilka faktorer som driver frivillig revision utifrån en svensk kontext där ekonomiska, juridiska och kulturella aspekter skiljer sig från andra länder. Dessutom analyserar studien vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter, något som tidigare inte inkluderats i studier om revisionsplikten.

Place, publisher, year, edition, pages
2016. , 48 p.
Keyword [en]
Voluntary auditing, mandatory audit, demand for audit, approved accountants, authorized accountants
Keyword [sv]
Frivillig revision, revisionsplikten, eferfrågan på revision, godkända revisorer, auktoriserade revisorer
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-130810ISRN: LIU‐IEI‐FIL‐A‐‐16/02183‐‐SEOAI: oai:DiVA.org:liu-130810DiVA: diva2:955239
Subject / course
Master Thesis in International Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2016-08-30 Created: 2016-08-24 Last updated: 2016-08-30Bibliographically approved

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