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SLOPAD REVISIONSPLIKT: – faktorer som påverkar småföretagaren i valet av fortsatt revision BEHOV – RELATION – KONTAKT - VÄRDE
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
2010 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
The audit exemption : - factors that affect small business owners in the selection of further audit NEEDS - TERMS - CONTACT - VALUE (English)
Abstract [sv]

Studiens syfte är att förklara hur småföretagaren uppfattar nyttan med revision och revisionsnära tjänster. Vidare syftar studien till att förklara hur relationen med den revisor småföretagaren har idag påverkar framtida beslut om att behålla revisionen när revisionsplikten slopas. Studien bygger på tidigare forskning över nyttan med revision i småföretag. Samt behov – och relationsattribut som påverkar valet av fortsatt revision. I studien används en kvantitativ metod med en hypotetisk-deduktiv ansats, där empirin insamlats via en enkätundersökning till 180 små ägarledda aktiebolag inom Östersunds Kommun. Samtliga enkätfrågor studeras i Excel för att se spridningen i svaren procentuellt, genom diagram. Därefter genomförs en MDA Multipel Diskriminant Analys i SPSS, för att kontrollera de oberoende variablernas påverkan på beroende variabeln. Slutligen kontrolleras MDA resultatet med en korrelationsanalys. Resultatet från MDA visade att ömsesidig respekt mellan företagaren och revisorn har störst påverkan vid valet av fortsatt revision. Majoriteten av småföretagarna 68,8% tänker behålla revisionen, även när den blir frivillig.

Abstract [en]

The purpose of this study is to explain how small business owners perceive the benefits with audit and audit-related services. Furthermore, the study aims to explain how the relationship with the auditor they have today affect future decision to retain audit when the audit requirement no longer exists. The study is based on previous research on the usefulness of the audit in small companies. As well as needs – and relational attributes that influence the decision of continuing audit cooperation. The study is based on a quantitative method with a hypothetical-deductive approach, where the empirical data collected through a survey of 180 small owner-managed companies in Östersund. All survey questions are studied in excel to examine the spread of responses in percentage, by chart. Thereafter, there is an MDA Multiple discriminante analysis in SPSS, in order to control the independent variables impact on the dependent variable. Finally, the MDA results verifies by a correlation analysis. Results of MDA showed that mutual respect between the entrepreneur and the accountant have greatest impact in the choice of continuing the audit. The majority of entrepreneurs 68,8% intend to keep the audit, even when it is voluntary.

Place, publisher, year, edition, pages
2010. , 60 p.
Keyword [sv]
Revisionsplikt, revisorer, småföretag, kvantitativ, Multipel Diskriminant Analys.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-11901OAI: oai:DiVA.org:miun-11901DiVA: diva2:337576
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-11-19 Created: 2010-08-06 Last updated: 2010-11-19Bibliographically approved

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Kristoffersson, LindaDanielsson, Åsa
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
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  • nn-NO
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  • Other locale
More languages
Output format
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