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Hur upplevs revisionsbyråbyten?: En kvalitativ studie ur företagsledningens perspektiv.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
How are audit firm changes experienced? : A qualitative study from the management's perspective (English)
Abstract [sv]

Bakgrund: Det nya rotationskravet som infördes i Sverige 2016 väcker tankar om hur företagsledningar upplever revisionsbyråbyten. Tidigare forskning har fokuserat på att undersöka för- och nackdelar med rotationskrav i kvantitativa studier. Däremot har inte forskare undersökt företagsledningens perspektiv på revisionsbyråbyten i Sverige, vilket motiverar vår studie att undersöka hur revisionsbyråbyten upplevs av företagsledningar.

Syfte: Syftet med studien är att skapa förståelse för hur representanter från företags-ledningar upplever byte av revisionsbyrå, samt jämföra om upplevelserna skiljer sig mellan företagsledningar i noterade och onoterade bolag.

Metod: För att uppnå studiens syfte utfördes 19 semistrukturerade telefonintervjuer. Samtliga intervjupersoner representerade företagsledningen på respektive företag. Nio intervjuer hölls med representanter för noterade bolag och tio intervjuer med representanter för onoterade bolag.

Slutsats: Vi kommer fram till att revisionsbyråbyten upplevs som tidskrävande. Anledningen till bytet avgör inte hur bytet upplevs, och de viktigaste faktorerna att tänka på för att ett revisionsbyråbyte ska upplevas positivt är: att välja en revisionsbyrå med rätt kompetens, att ha ett personligt möte och att se till att personkemin stämmer, samt att börja planera bytet i tid.

Abstract [en]

Background: The new mandatory audit firm rotation rule was introduced in Sweden in 2016, which raises interest in how management experience audit firm changes. Previous research has focused on investigating the pros and cons of mandatory audit firm rotation in quantitative studies. However, researchers have not investigated the management's perspective of audit firm changes in Sweden, which motivates our study to investigate how audit firm changes are experienced by management.

Purpose: The purpose of this study is to create an understanding of how representatives from the management experience audit firm changes, and to compare if experiences differs for management in listed and unlisted companies.

Method: To fulfil the purpose of this study, 19 semi structured telephone interviews were conducted. The people interviewed represented the management at each company. Nine interviews were held with listed companies and ten interviews with unlisted companies.

Conclusion: We conclude that audit firm changes are experienced as time consuming by management. The reason behind the audit firm change does not determine how the change is experienced and the most important factors to consider, in order for an audit firm change to be perceived as positive, are: choose an audit firm with the right competence, have a personal meeting to make sure there is personal chemistry between the auditor and yourself, and start planning the audit firm change in time.

Place, publisher, year, edition, pages
2017. , p. 95
Keywords [en]
Mandatory audit firm rotation, audit firm changes, management, trust, personal chemistry
Keywords [sv]
Rotationskrav, revisionsbyråbyten, företagsledning, förtroende, personkemi
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-138782ISRN: LIU-IEI-FIL-A--17/02495--SEOAI: oai:DiVA.org:liu-138782DiVA, id: diva2:1114419
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2017-08-16 Created: 2017-06-23 Last updated: 2017-08-16Bibliographically approved

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