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Revisionspliktens påverkan på revisionsbyråernas tjänsteutveckling
Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
2021 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Revisionspliktens avskaffande 2010 resulterade i att många av de mindre aktiebolagen fick möjlighet att välja om de ville anlita en revisor eller inte. Förhoppningen med lagändringen var att öka konkurrenskraften samt att öka tillväxten hos de mindre aktiebolagen. Intentionerna uppfylldes inte och ett problem som har uppstått är bland annat ett ökat antal felsummeringar i de finansiella rapporterna, trots att svenska myndigheter tillhandahåller rekommendationer för att säkerställa redovisningen. Tidigare studier har dessutom visat att revisionsbyråer mött denna stora förändring genom att inte ändra strategier för att behålla mindre aktiebolag som uppdragsgivare. Syftet med denna studie blev därför att beskriva och analysera hur revisionsbyråer arbetat med tjänsteutveckling i skenet av revisionspliktens avskaffande. Studiens referensram består av olika faktorer som skulle kunna ligga bakom varför eller varför inte revisionsbyråerna har utvecklat revisionsliknande tjänster till mindre aktiebolag. Faktorerna var reglering, teknologi, revisionsmarknaden och yrkesmässiga identiteter. Studien har en kvalitativ metod och tre intervjuer gjordes med revisorer från svenska revisionsbyråer. Intervjuerna genomfördes med hjälp av ett frågeformulär som efterliknade en muntlig intervju fast i en digital miljö. Utöver det samlades data in från revisionsbyråers årsredovisningar och hemsidor. Studiens resultat visar att de tre revisionsbyråernas tjänsteutveckling inte tycks drivas av revisionspliktens avskaffande. Däremot kan studien till viss del finna en förklaring till tjänsteutvecklingen i den pågående digitaliseringen i samhället. Dock misslyckas studien med att helt uppnå syftet och kunde endast till viss del besvara frågeställningen på grund av det stora bortfallet och studiens tunna data.

Abstract [en]

The abolition of the audit obligation in 2010 meant that many of the smaller limited companies had the possible choice whether or not to hire an external auditor. The expectations were to increase competitiveness and growth of the smaller limited companies. These expectations were not answered and an issue has emerged in increased numbers of errors in summaries among the financial reports for smaller limited companies. This has occurred even though Swedish authorities provide recommendations and services to help secure the financial reports and accounts for these smaller limited companies. Previous studies have reached the conclusion that audit firms responded to the major change that came with the abolition of the audit obligation by not changing their strategies in order to retain smaller limited companies as clients. The purpose of this study was therefore to describe and analyze how audit firms have worked with service development for small limited companies in the light of the abolition of the audit obligation. This study used a frame of references containing various factors that could help describe why or why not the audit firms have developed audit-like services for smaller limited companies. The factors that were included were regulation, technology, the audit market and professional identities. The study has a qualitative method with a deductive approach that was carried out through three interviews with auditors from Swedish audit firms. This data was collected using a digital questionnaire that mimicked an oral interview in a digital environment. In addition, data were collected from the audit firms’ annual reports and their websites. The results of the study show that the service development of the audit firms cannot be explained by the abolition of the audit obligation that we anticipated it would. However, the study can to some extent find an explanation for the service development of the audit firms in the ongoing digitalization in today’s society. The study only partially succeeds in achieving the purpose and to some extent answer the issue due to the limited data.

Place, publisher, year, edition, pages
2021. , p. 37
Keywords [en]
Auditing, audit obligation, product development, regulation, technology, audit market. professional identity
Keywords [sv]
Revision, revisionsplikt, tjänsteutveckling, reglering, teknologi, revisionsmarknad, yrkesmässig identitet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-41021OAI: oai:DiVA.org:miun-41021DiVA, id: diva2:1523748
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2021-01-29 Created: 2021-01-29 Last updated: 2022-12-15Bibliographically approved

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Citation style
  • apa
  • ieee
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  • de-DE
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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  • asciidoc
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