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Upphandling av auktoriserad revisor till kommunala aktiebolag: Vilka faktorer påverkar valet av revisionsbyrå?
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
Procurement of certified auditors in municipal corporations : Which factors affect the choice of audit firm? (English)
Abstract [sv]

De kommunala aktiebolagen måste granskas av en auktoriserad revisor. Dock måste dessa upphandlas enligt LOU. LOU har kritiserats för att påverka vilka faktorer som avgör vilken revisionsbyrå som upphandlas. De kommunala aktiebolagen har också kritiseras för att brista i transparens. Få tidigare studier har fokuserat på revision inom kommunala aktiebolag på grund av att det hamnar mellan två forskningsfält. Därför är det intressant att undersöka vilka faktorer som påverkar valet av revisor.

Syftet med denna studie är att förklara vilka faktorer som påverkar om sakkunnig yrkesrevisorer anlitade av kommunens revisorer och auktoriserad revisor i kommunens bolag upphandlas från samma revisionsbyrå eller inte.

Studien har en deduktiv ansats eftersom befintliga teorier härleds och ligger till grund för studiens hypoteser. En tvärsnittsstudie har genomförts för att förklara sambandet mellan olika faktorer och valet av revisionsbyrå. Empirin består av primär- och sekundärdata och datainsamling har gjorts genom dokumentstudier samt en enkätundersökning. Detta analyseras sedan med hjälp av regressionsanalyser.

Studiens resultat visar att det finns faktorer som förklarar valet av revisionsbyrå. Upphandlingsprocessen uppvisar ett signifikant samband med valet av revisionsbyrå.

Abstract [en]

Municipal corporations require auditing by a certified auditor. These must be procured in accordance with Swedish legislation (LOU). However, this process of procurement has been criticized for affecting auditor choice while Municipal corporations have been criticized for lacking transparency. The fact that municipal corporations are considered part of both the private and public sector have lead to few studies focused on this type of organization. Auditing in municipal corporations is therefor of interest to study.

The aim of this thesis is to explain which factors affect whether or not municipal auditors and certified auditors for the municipal corporations are procured from the same audit firm.

A deductive approach is used for creating hypotheses based on existing theories. In order to explain the relationship between different factors and the choice of audit firm we use a cross-sectional design. Secondary data is gathered through documents and a survey is designed for the purpose of collecting primary data. The data is analyzed through regression analysis.

Results show factors affecting the choice of audit firm. There is a significant relationship between the procurement process and the choice of audit firm.

Place, publisher, year, edition, pages
2016. , 85 p.
Keyword [en]
Agency theory, certified auditor, municipal corporations, auditing, procurement
Keyword [sv]
Agentteori: Auktoriserad revisor: Kommunala aktiebolag: Revision: Upphandling
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-131567ISRN: LIU-IEI-FIL-A-16/02248--SEOAI: oai:DiVA.org:liu-131567DiVA: diva2:974562
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Presentation
2016-06-08, Linköpings Universitet, 13:00 (Swedish)
Supervisors
Examiners
Available from: 2016-09-30 Created: 2016-09-27 Last updated: 2016-09-30Bibliographically approved

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CiteExportLink to record
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