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Påverkar revisorers beroendegrad fällda klienters brottsgrad?
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Föreställningar om revisorer har på senare tid förändrats i och med de finansiella skandaler och kriser som härjat runt om i världen sedan 2000-talet (Cabrera-Frias, 2012; Aziz & Omoteso, 2014). Knutet till detta är den växande ekonomiska brottslighet som är ett problem för det svenska samhället då det sker förskingringar av miljardbelopp varje år(Ekobrottsmyndigheten, 2014). Det finns ett flertal olika typer och omfattningar av brott där bokföringsbrott, grovt bokföringsbrott, skattebrott och grovt skattebrott är de vanligaste ekonomiska brotten (Ekobrottsmyndigheten, 2014), som i denna studie benämns brottsgraden. Flertalet studier har tidigare lyft fram revisorers roll i ekonomisk brottslighet och oegentligheter, där påverkan på revisorers oberoende nämnts som en betydande orsak till medveten eller omedveten delaktighet (Braun & Stallworth, 2009; McKee, 2014). Forskningen har även lyft fram att en revisor inte kan vara oberoende, utan mer eller mindre beroende (Öhman, 2007), vilket i studien benämns beroendegrad. Denna studie undersökte huruvida det existerade ett samband mellan fyra faktorer som tolkats kan påverka en revisorsoberoende och brottsgraden hos dömda klienter. Dessa faktorer var antal åtaganden, uppdragslängd, byråstorlek och könstillhörighet. Studien undersökte även om det fanns ett samband mellan beroendegraden som bestod av de fyra ovan nämnda faktorerna sammansatta till ett index och brottsgraden. Detta skedde genom analys av 80 domar hämtade från Sveriges hovrätter, de fällda klienterna samt revisorer och både klienternas och revisorernas respektive årsredovisning det år då brottet begåtts. Resultatet från studien visade att det inte existeradenågot signifikativt samband mellan varken de enskilda faktorerna eller beroendegradsindexet och graden av brott hos dömda klienter. Studien bidrar med kunskap om att revisorers beroendegrad, antal åtaganden, uppdragslängd, byråstorlek eller kön inte påverkar typen eller omfattningen av de brott som begåtts av dess klienter.

Abstract [en]

Due to the financial scandals and crises that have been going on globally since the early 21st century, ideas about auditors’ have changed (Cabrera-Frias, 2012; Aziz & Omoteso, 2014). Related to this is the growing economic criminality, which is a problem for the Swedish society since there is money worth of billions embezzled every year (Ekobrottsmyndigheten, 2014). There are a lot of different kinds and magnitudes of economic criminality and the most common ones today are accounting crimes, serious accounting crimes, tax crimes and serious tax crimes (Ekobrottsmyndigheten, 2014), which in this study is called level of crime. Several earlier studies have been pointing out the auditors’ part in economic criminality and irregularities. In these studies the influence of the auditor’s independency has been cited as a meaningful cause of conscious or unconscious participation (Braun & Stallworth, 2009;McKee, 2014). Researchers have also pointed out that an auditor can not be independent, butmore or less dependent which in this study was called the degree of dependency (Öhman,2007). This study were examining whether there was a relationship between four factors which can affect the auditors’ independency and the level of crime of convicted clients. These factors were number of commitments, length of mission, size of bureau and gender. The study also examined if there was a relationship between auditors’ degree of dependency and the level of crime. The degree of dependency consisted of the four factors mentioned above combined to an index. This was done by analyzing 80 verdicts taken from Swedish courts of Appeal, the convicted clients as well as their auditor’s together with their annual reports from the year the crime was committed. The result from the study showed that there was not a relationship between the individual factors, nor between the degree of dependency index andthe level of crime of convicted clients. The study gives a contribution of knowledge regarding that the auditors’ degree of dependency, number of commitments, length of mission, bureausize and gender does not influence the type or magnitude of the crimes committed by the clients.

Place, publisher, year, edition, pages
2015. , 39 p.
Keyword [en]
auditor’s role, audit, auditor, audit-client relationship, independent, degree of dependency, economic crime, level of crime.
Keyword [sv]
revisorers roll, revision, revisor, revisor-klientrelation, oberoende, grad av beroende, ekonomisk brottslighet, grad av brott
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-25065Local ID: FÖ-H14-G3-053OAI: oai:DiVA.org:miun-25065DiVA: diva2:816241
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2015-06-02 Created: 2015-06-02 Last updated: 2015-06-02Bibliographically approved

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Citation style
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