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Hur revisionsutskottet påverkar revisionskvaliteten: Ur ett svenskt 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.
2018 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Audit committee’s effect on audit quality : A Swedish perspective (English)
Abstract [sv]

Bakgrund Revisionsutskott har fått en allt mer central roll i bolagen sedan införandet av koden för bolagsstyrning under 2005. Genom att vidta åtgärder som är inom revisionsutskottets behörighetsområde förväntas bolagets revisionskvalitet att påverkas. Tidigare forskning har främst undersökt sambandet mellan revisionsutskott och revisionskvalitet i anglosaxiska länder, och då främst i USA. Det finns således en avsaknad av studier i Sverige för att se hur sambandet påverkas i en svensk kontext.

Syfte Syftet med vår studie är att förklara hur revisionsutskottets förekomst, aktivitet och sammansättning påverkar revisionskvaliteten.

Metod En deduktiv ansats och en kvantitativ metod har tillämpats för att pröva studiens hypoteser. Dessutom har studien genomförts med en tvärsnittsdesign. Hypoteserna har sin utgångspunkt från tidigare studier inom forskningsområdet. Observationerna har samlats in genom en dokumentstudie av årsredovisningar från bolag noterade på Stockholmsbörsen och NGM Equity.

Slutsats Studiens resultat visar att revisionsutskottets förekomst och aktivitet har ett positivt samband med revisionskostnader. Däremot håller inte sambandet för förekomst av revisionsutskott när revisionskostnad justeras för storlek. Andelen oberoende mot större aktieägare blir dock negativt signifikanta när revisionskostnader justerats för storlek. Dessutom blev sambandet negativt signifikant mellan andelen oberoende mot bolaget och större aktieägare och branschspecialisering. När vi sedan delade in oberoende i två variabler blev endast oberoende mot större aktieägare negativt signifikant mot branschspecialisering, vilket är i linje med tidigare regressioner med revisionskostnad som beroende variabel. Däremot hittade vi inga samband mellan revisionsutskottets förekomst, aktivitet och sammansättning med godtyckliga periodiseringar.

Abstract [en]

Background After the implementation of the Code for Corporate Governance in 2005 the audit committee has become an integral part of Swedish companies. The audit committee is expected to perform actions that are within their duties in order to increase the companies audit quality. Prior research has mainly studied the relationship between the audit committee and audit quality in the USA and other Anglo-Saxon countries. However, there is a clear lack of prior research in Sweden. Therefore a study in Sweden could give valuable insight into the relationship between the audit committee and audit quality through a Swedish perspective.

Purpose The purpose of our study is to explain how the existence, activity and composition of the audit committee affects the audit quality.

Method A deductive approach and quantitative research method has been used in our study in order to deduct our hypotheses. Our hypotheses are based on prior research in our field of study. Furthermore a cross-sectional method has been used in our study. Our data has been gathered from the annual reports of companies on the Stockholm Stock Exchange and NGM Equity through a document study.

Conclusion The results of our study show that the existence and activity of the audit committee has a significantly positive relationship with audit fees. However, when we deflate audit fees with size, the existence of an audit committee no longer has a significant relationship with audit fees. Furthermore, the proportion of independent audit committee members in regards to major shareholders was found to have a significantly negative relationship with audit fees in the deflated model. The proportion of independent audit committee members in regards to both the company and major shareholders was found to be negatively associated with the choice of an industry specialist auditor. However, when we divided the independent variable into two parts, only the proportion of independent audit committee members in regards to major shareholders was found to have a negative association with the choice of an industry specialist auditor, which was also the case for audit fees. Furthermore, we found no relationship between the existence of an audit committee, its activity and its composition with discretionary accruals.

Place, publisher, year, edition, pages
2018. , p. 84
Keywords [en]
Audit committee, audit quality, audit fee, industry specialization, earnings management
Keywords [sv]
Revisionsutskott, revisionskvalitet, revisionskostnad, branschspecialisering, resultatmanipulering
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-150924ISRN: LIU-IEI-FIL-A--18/02786--SEOAI: oai:DiVA.org:liu-150924DiVA, id: diva2:1245451
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2018-09-05 Created: 2018-09-05 Last updated: 2018-09-05Bibliographically approved

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