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  • 1.
    Ek, Oskar
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Ek, Fredrik
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Revisorers syn på EU:s revisionspaket: En studie om regelverk och prissättning av revisionstjänster2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose - Previous studies suggest that regulatory changes result in an increased audit effort. Given a competitive market setting and audit price negotiation between the auditor and the auditee, it is unclear if an increased audit effort results in higher audit prices. The purpose of this study is to provide the reader with a deeper understanding concerning pricing of audit services. Moreover, we examine if the EU audit reform package, comprising of Directive 2014/56/EU and Regulation (EU) No 537/2014, has had an impact on audit prices.

    Method - This study was conducted through semi-structured interviews with public authorized accountants from Big 4-firms in order to gain a deeper insight in audit pricing and the EU audit reform.

    Results - The results in this study show that audit effort has increased as a result of the EU audit reform. In addition, this study provides some support that the increase in audit effort has resulted in higher audit prices.

    Conclusion - Our main conclusion in this study is that the EU audit reform has resulted in higher audit prices, despite indications that an increased audit effort does not necessarily result in higher audit prices. The main reason behind this uncertainty is due to factors such as the competitive market setting and price negotiation.

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