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Revision mot Ekobrott: En studie om sambandet mellan revision och den ekonomiska brottsligheten i små svenska aktiebolag
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
Audit against economic crime : A study on the relationship between voluntary audit and the economic crime in Swedish SMEs (English)
Abstract [sv]

BAKGRUND: Sedan revisionsplikten avskaffades 2010 har inte fastställts hur den ekonomiska brottsligheten påverkats av att små svenska aktiebolag inte längre revideras. Trots att Ekobrottsmyndigheten varnat för att avsaknaden av revisor kan vara en riskfaktor för ökad ekonomisk brottslighet pågår en utredning om att utöka gränsvärdena för revisionsplikten för svenska aktiebolag.

SYFTE: Studien syftar till att förklara sambandet mellan revision och förekomsten av ekonomisk brottslighet i små svenska aktiebolag.

METOD: Denna kvantitativa studie har ett deduktivt angreppssätt. Utifrån agentteori, resursberoendeteori och beslutsteori har en hypotes formulerats. En tvär-snittsdesign har använts och sekundärdata, främst bestående av räkenskaps-information, har analyserats med Chi2-test och logistisk regression.

SLUTSATS: Studiens analys visar på ett svagt negativt samband mellan revisor och ekonomisk brottslighet, vilket innebär att resultatet indikerar att ekonomisk brottslighet är mer förekommande i bolag som väljer bort revisorn. Vidare minskar revisorn risken för att ekonomisk brottslighet förekommer inom små aktiebolag med 10,35 procentenheter.

Abstract [en]

INTRODUCTION: Since voluntary audit was introduced in 2010, it has not been established how the economic crime in Swedish SMEs has been affected by no longer being revised. Although the Swedish Economic Crime Authority has warned that the absence of an auditor may affect the risk of increased economic crime, a debate about whether to increase the limit of voluntary audit has arisen.

PURPOSE: The purpose of this study is to explain the relationship between audit and economic crime in Swedish SMEs.

METHOD: This quantitative study is based on a deductive approach. Based on agency theory, resource dependence theory and decision theory a hypothesis has been developed. A cross-sectional design has been used and secondary data, mainly from financial statements, has been analysed using Chi2-test and logistic regression.

CONCLUSION: In the analysis, a weak negative correlation between auditor and economic crime is presented. I.e. the results indicate that the risk of economic crime is more prevalent in companies without an auditor. Further, the auditor reduces the risk of economic crime in Swedish SMEs with 10,35 percentage points.

Place, publisher, year, edition, pages
2017. , p. 92
Keywords [en]
Economic crime, voluntary audit, agency theory, resource dependence theory, decision theory
Keywords [sv]
Ekonomisk brottslighet, revisionsplikt, agentteori, resursberoendeteori, beslutsteori
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-138817ISRN: LIU-IEI-FIL-A--17/02500--SEOAI: oai:DiVA.org:liu-138817DiVA, id: diva2:1114724
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2017-08-17 Created: 2017-06-25 Last updated: 2017-08-17Bibliographically approved

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Revision mot Ekobrott(2088 kB)277 downloads
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CiteExportLink to record
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Citation style
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