liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Revisorns oberoende och analysmodellen: Utifrån klientens 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.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Auditor independence based on the threats recognized by IESBA : From a client’s perspective (English)
Abstract [sv]

Inledning

Revisorns oberoende är och har varit en omdiskuterad fråga under en lång tid. I Sverige ska en revisor, enligt lag, bekräfta sitt oberoende inför varje nytt uppdrag eller i ett befintligt uppdrag när anledning föreligger, vilket görs med hjälp av analysmodellen. Istället för revisorns uppfattning om sitt oberoende förklarar denna studie hur klienter uppfattar revisorns oberoende med utgångspunkt i analysmodellen. Studien blir unik, dels i och med att klientens uppfattningar är det centrala och dels att studien fokuserar på privata företag.

Syfte

Syftet med denna studie är att utifrån analysmodellen förklara hur klienter uppfattar revisorns oberoende.

Metod

Eftersom studien utgår ifrån en deduktiv ansats innebär det att hypoteser har formulerats utifrån tidigare forskning och befintlig teori. En tvärsnittsdesign har använts, då datainsamling har gjorts vid en bestämd tidpunkt. Huvudsakligen har kvantitativ data legat till grund för studien i form av telefonenkäter. Studien har dock kompletterats med kvalitativ data i form av intervjuer med revisorer som har fått ge sin syn på de resultat som framkommit från telefonenkäterna.

Slutsats

Studiens resultat indikerar att klienter inte uppfattar hotet mot revisorns oberoende som ett problem. Dock har klientens storlek och revisorns ämbetstid signifikanta samband med klientens uppfattning om hotet mot revisorns oberoende. De intervjuade revisorerna förstod våra resultat och tyckte att de stämde väl överens med deras uppfattning om hur det ser ut i praktiken.

Abstract [en]

Prelude

Auditor independence is and has been a contentious issue for a long time. InSweden an auditor shall, by law, confirm its independence before any newassignment or in an existing one when needed, which is done by using thethreats recognized by IESBA. Instead of the auditor’s perception of itsindependence this study explains how clients’ perceive auditor independence onthe basis of the threats recognized by IESBA. This study is unique partlybecause of that the client’s perspective is central and partly because of its focuson private firms.

Purpose

The purpose of this study is that on the basis of the threats recognized by IESBAexplain how clients’ perceive auditor independence.

Method

Since the study is based on a deductive method this means that hypotheses havebeen formulated on the basis of previous research and existing theory. A crosssectionaldesign was used, because our data collection was made at a given time.Mainly quantitative data, by telephone surveys, has been the basis for the study.However, the study has been supplemented with qualitative data throughinterviews with auditors, who have been given their views on the resultsobtained from the telephone surveys.

Conclusion

The results of the study indicates that clients’ don’t perceive the threat againstauditor independence as a problem. However, the size of a client and auditortenure have a significant relation with the client’s perception of the threatagainst auditor independence. The interviewed auditors understood our resultsand said they agreed well with their idea of what it looks like in practice.

Place, publisher, year, edition, pages
2015. , 76 p.
Keyword [en]
Auditor, Independence, Threats recognized by IESBA, Private firms, Relation
Keyword [sv]
Revisor, Oberoende, Analysmodellen, Privata företag, Relation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-119559ISRN: LIU-IEI-FIL-A--15/01977--SEOAI: oai:DiVA.org:liu-119559DiVA: diva2:824542
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2015-08-25 Created: 2015-06-22 Last updated: 2015-08-25Bibliographically approved

Open Access in DiVA

fulltext(1183 kB)247 downloads
File information
File name FULLTEXT01.pdfFile size 1183 kBChecksum SHA-512
4a74e989925e7b05f637a7392ea464d3a223708c3361d7732799f89bffd9ff53e3e3db1a9ad9e46abe79143c3364369082fcb7311611837b8a10da3ab84218d6
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Wilhelmsson, CarlJonsson, Victor
By organisation
Business AdministrationFaculty of Arts and Sciences
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 247 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 930 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf