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Revisionskostnad i kommunala och privata bolag: En studie av faktorer som påverkar revisionskostnadens storlek i kommunala och privata fastighetsbolag i Sverige
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.
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
Audit fees in municipal and private companies : A study of factors that determine audit fees size in municipal and private real estate companies in Sweden (English)
Abstract [sv]

Introduktion

Det finns ett flertal studier som undersöker variabler som påverkar revisionskostnaden i publika och privata bolag samt kommunen som förvaltningsorganisation. Vi har dock inte hittat några studier som undersöker variabler som påverkar revisionskostnaden i kommunala bolag, varför det finns ett behov av en sådan studie.

Syfte

Syftet med uppsatsen är att förklara vilka faktorer som påverkar revisionskostnaderna i kommunala och privata bolag.

Metod

Som en följd av att uppsatsen utgår från en deduktiv ansats, har hypoteser utvecklats med hjälp av befintliga teorier samt tidigare gjord forskning. En tvärsnittsstudie har genomförts för att spegla förhållandet vid en viss tidpunkt. Kvantitativ data har samlats in i form av sekundärdata. Detta har kompletterats med kvalitativ data som har samlats in via intervjuer.

Slutsats

Studiens resultat visar att det finns ett antal bakomliggande faktorer som förklarar revisionskostnaden. Sektorstillhörighet, storlek, komplexitet, val av revisionsbyrå och knowledge spillover har i studien ett signifikant samband med revisionskostnaden.

Abstract [en]

Introduction

There are several studies that examine variables that affect the audit fee in listed companies, private companies and municipalities. We have not found any studies examining the variables that affect the audit fee in municipal companies, justifying the need for such a study.

Purpose

The purpose of the study is to explain audit fees in municipal and private companies

Method

As a result of the study being based on a deductive approach, hypotheses have been derived using existing theories and previous research. A cross-sectional study has been performed to reflect the ratio at a given time. Quantitative data has been collected as secondary data. This has been complemented with qualitative data collected through interviews.

Conclusion

A relationship has been established between audit fees and a number of explanatory variables. Sector, size of the company, complexity, choice of audit firm and knowledge spillover affects the audit fee.

Place, publisher, year, edition, pages
2015. , 95 p.
Keyword [en]
Audit fee, Municipal companies, Private companies, Agency theory, Simunic
Keyword [sv]
Revisionskostnad, Kommunala bolag, Privata bolag, Agentteorin, Simunic
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-120808ISRN: LIU-IEI-FIL-A--15/01950--SEOAI: oai:DiVA.org:liu-120808DiVA: diva2:848709
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2015-08-27 Created: 2015-08-26 Last updated: 2015-08-27Bibliographically approved

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CiteExportLink to record
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