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  • 1.
    Hallström Planås, Lovisa
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Karlsson, Sara
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisionens roll för årsredovisningars aktualitet: En studie om sambandet mellan revision och mindre företags benägenhet att lämna in årsredovisningen för sent2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction Most Swedish SMEs have chosen to refrain from voluntary audit. Bolagsverket argue that the abolition of mandatory audit has resulted in an increase in late filed annual reports. Meanwhile, some argue that the time permitted for corporations to file their annual report should be reduced to benefit the stakeholders’ ability to use the information. The purpose of the abolition of mandatory audit was to reduce costs for SMEs, yet Resource Dependence Theory suggests that the audit is required for corporations to be able to file annual reports on time. In addition, a combination of Rational Choice Theory and the Learning Curve implies that a certain experience is required before SMEs can manage the tasks previously performed by the auditor.

    Purpose This study seeks to explain the relationship between audit and timeliness of annual reports among Swedish SMEs

    Method This quantitative study is based on a deductive approach, where hypotheses have been formulated based on Resource Dependence Theory, Rational Choice Theory and the Learning Curve. A cross- sectional design is used, since the study aims to explain a relationship at a given time. The empirical data consists of archival data.

    Conclusion There is a positive relationship between audit and timeliness of annual reports among Swedish SMEs. There is a negative relationship between time without audit and timeliness of annual reports among Swedish SMEs.

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