hkr.sePublikationer
Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Vilka faktorer har betydelse för ett företags beslut att underkasta sig revision?
Högskolan Kristianstad, Institutionen för ekonomi.
Högskolan Kristianstad, Institutionen för ekonomi.
Högskolan Kristianstad, Institutionen för ekonomi.
2006 (Svenska)Självständigt arbete på grundnivå (kandidatexamen)Studentuppsats (Examensarbete)
Abstract [sv]

Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small companies no longer have to be audited. However, in a study by Jill Collis it has been shown that a large number of companies choose to be audited although there is no obligation for them to do so. They imply that there are other factors which influence the company’s choice of whether to be audited or not.

The purpose of our study is to explain on which factors can affect a small company’s decision to be audited or not. Our theories have been formulated by studying institutional and economical relations in accountancy. The research was carried out by means of telephone interviews on respondents of 250 companies which are classed as small companies in accordance with EC regulations.

Our data was subsequently tested in SPSS. Only three of our eleven hypotheses cannot be falsified so far. The factors that explains a company does choose to be audited is board competition, bonus system and the size of the company. In certain hypotheses a tendency to correlation can be seen, but these cannot be statistically verified.

Ort, förlag, år, upplaga, sidor
2006.
Nationell ämneskategori
Juridik
Identifikatorer
URN: urn:nbn:se:hkr:diva-3781Lokalt ID: oai:eprints.bibl.hkr.se.oai2:1065OAI: oai:DiVA.org:hkr-3781DiVA, id: diva2:230236
Uppsök
samhälle/juridik
Tillgänglig från: 2006-01-01 Skapad: 2006-01-01 Senast uppdaterad: 2006-09-11

Open Access i DiVA

fulltext(2719 kB)761 nedladdningar
Filinformation
Filnamn FULLTEXT01.pdfFilstorlek 2719 kBChecksumma SHA-512
8049b50aeadc61f31a1950c1d739c593c1f57e646a04321210745451198c93bb977fb84a075e600e6bea6e775e99e004d33d31dd18d26ae9f98bbc682ec3aea8
Typ fulltextMimetyp application/pdf

Av organisationen
Institutionen för ekonomi
Juridik

Sök vidare utanför DiVA

GoogleGoogle Scholar
Totalt: 761 nedladdningar
Antalet nedladdningar är summan av nedladdningar för alla fulltexter. Det kan inkludera t.ex tidigare versioner som nu inte längre är tillgängliga.

urn-nbn

Altmetricpoäng

urn-nbn
Totalt: 190 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf