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Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
(Swedish)Student thesis
Abstract [sv]

The purpose of this thesis is to describe if there is a variation in the demand for information in the audit report between groups of stakeholders and if we can point at some additional information that the groups of stakeholders might desire.

In order to fulfil our purpose, we adjusted the stakeholder model using the agency theory’s assumption of asymmetric information and thereby identified different groups of stakeholders with an interest in a company. For these groups we formed hypothesis that were tested by performing a self-administrating questionnaire on the Internet.

When analyzing the data collected, we indeed found a variation among the stakeholders in the amount of information they desire. We also established that auditors and managers want less information in the audit report than the other groups. Owners without control want the most information.

By putting together top 15 lists of the questions from the questionnaire, we identified information that the stakeholders desire, but are not given in the audit report of today. This analysis finally resulted in a suggestion for a revised audit report.

The thesis is written in Swedish.

National Category
Law
Identifiers
URN: urn:nbn:se:hkr:diva-3024Local ID: oai:eprints.bibl.hkr.se.oai2:48OAI: oai:DiVA.org:hkr-3024DiVA: diva2:229462
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Available from: 2004-01-01 Created: 2004-01-01 Last updated: 2009-11-23Bibliographically approved

Open Access in DiVA

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Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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