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En kvalitativ studie som undersöker hur revisorns roll skiljer sig mellan små och stora aktiebolag
Dalarna University, School of Culture and Society.
Dalarna University, School of Culture and Society.
2022 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
A qualitative study that examines the auditor's role based on legitimacy, information asymmetry and auditing as an improvement (English)
Abstract [sv]

Syfte: Studien syftar till att undersöka hur revisorns roll praktiskt skiljer sig åt mellan små och stora aktiebolag. Utifrån vår undersökning vill vi bidra med argument för vad en återinförd revisionsplikt skulle få för effekter ur ett samhällsperspektiv. Vi undersöker också konsekvenserna av vad en återinförd revisionsplikt skulle få på de små bolagen och lyfter argument för om nyttan överväger kostnaden med återinförd revisionsplikt.

Metod: Vi har använt oss av en kvalitativ metod och studiens empiriska material har insamlats genom intervjuer från aktiva revisorer. Informanterna som deltog i studien är yrkesverksamma revisorer och har arbetat inom revisionsbranschen i minst fem år. Totalt genomfördes sju intervjuer och informanterna var lokaliserade på tre olika platser i Sverige.

Slutsats: Studiens resultat visar på att revisorn inte fungerar som en brottsförebyggande aktör i små aktiebolag. Revision har en legitimerande roll gentemot bolagets externa intressenter. I de små aktiebolagen anlitas en revisor främst för att det ställs krav från banker eller andra finansieringsinstitut. Studien visar att revisionskvaliteten försämras om revisionsplikt återinförs. Slutsatsen är därför att nyttan med återinförd revisionsplikt inte överväger kostnaden. 

Abstract [en]

Purpose: The aim of the study is to examine how the auditor's role practically differs between small and large limited companies. Based on our study, we want to contribute with arguments for the effects a reintroduced audit obligation would have from a societal perspective. We also examine the consequences of what are introduced audit obligation would have on the small companies. We raise arguments as to whether the benefit outweighs the cost of a reintroduced audit obligation.

Method: The method used in this study is a qualitative method. The empirical material of the study has been collected through interviews. The informants who participated in the study are professional auditor’s and have worked in the auditing industry for at least five years. A total of seven interviews were conducted and the informants locates from three places in Sweden.

Conclusion: The results of the study show that the auditor does not function as a crime prevention actor in small, limited companies. Auditing has a legitimizing role towards the company’s external stakeholders. In small, limited companies, an auditor is mainly hired due to the demands from financial institutions. The study further showed that the audit quality deteriorates if the audit obligation would be reintroduced. The conclusion is therefore that the benefit of are introduced audit obligation does not outweigh the cost. 

Place, publisher, year, edition, pages
2022.
Keywords [en]
Audit, Audit obligation, Auditor's role, Audit quality, small, limited companies, large, limited companies
Keywords [sv]
Revision, Revisionsplikt, Revisorns roll, Revisionskvalitet, små aktiebolag, stora aktiebolag
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-41823OAI: oai:DiVA.org:du-41823DiVA, id: diva2:1681040
Subject / course
Business Administration and Management
Available from: 2022-07-05 Created: 2022-07-05

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf