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Frivillig revision - Vad avgör rekommendationen?: En studie ur revisorns 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.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Voluntary audit – What determines the advice? : A study from the auditor's perspective (English)
Abstract [en]

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.

Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.

Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.

Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.

Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities.

Abstract [sv]

Syfte Studiens syfte är att förklara vilka faktorer som påverkar revisorns rekommendation om revisionstjänster till kunder som inte omfattas av revisionsplikt.

Bakgrund och problem År 2010 avskaffades revisionsplikten för mindre bolag. Vid valet om att behålla eller avskaffa revisionen är det vanligt att revisorn rekommenderar kunden om hur bolaget ska välja. Frågan är vilka faktorer som kan förklara revisorns rekommendation.

Metod och analys Studien har en deduktiv ansats med induktiva inslag samt an-vänder en kombination av kvalitativ och kvantitativ data. Den kvalitativa datan består utav en pilotstudie och den kvantitativa datan utav en enkätundersökning. Regressionsanalyser genom-fördes vid analys av den empiriska datan.

Teori Studien tillämpar ett eklektiskt angreppssätt där utgångspunkten är legitimitet, institutionell teori, professionsteori och beslutsteori som används för att utveckla en modell.

Resultat och slutsats Både uppfattning om rekommendation samt omfattningen av rekommendationer kan förklaras av faktorer kopplade till dels revisorns byråtillhörighet och dels revisorns personliga egenskaper.

Place, publisher, year, edition, pages
2014. , 125 p.
Keyword [en]
Voluntary audit, abolishment of the mandatory audit, recommendation, accountant, questionnaire survey
Keyword [sv]
Frivillig revision, revisionspliktens avskaffande, rekommendation, revisor, enkätundersökning
National Category
Business Administration
URN: urn:nbn:se:liu:diva-110335ISRN: LIU-IEI-FIL-A--14/01760--SEOAI: diva2:744428
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Available from: 2014-09-08 Created: 2014-09-08 Last updated: 2014-09-08Bibliographically approved

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