hkr.sePublications
Change search
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
Hur påverkar upplevd nytta av revision valet att anlita revisor i etablerade och nyetablerade bolag?
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. 

Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen. Den upplevda revisionsnyttan kunde analyseras genom att vi identifierade olika faktorer som anses påverka valet av att anlita revisor.

Enligt studien kan vi inte påvisa någon åtskillnad angående revisionens upplevda nytta mellan etablerade och nyetablerade bolag. Studien visar indikationer på att faktorer som kunskapstillförsel, förbättring, försäkring, tradition, trygghet och legitimitet förklarar vad ägarna anser vara nyttan med revision. Vidare är dessa faktorer bidragande orsaker till att etablerade och nyetablerade bolag väljer att anlita en revisor.

Abstract [en]

The removal of the auditor requirement has led to the fact that a small company stands between hiring an auditor or not. The purpose of the study was to explore how the perceived usefulness of auditing affects the choice of hiring an auditor or not, for established and new established companies. The survey was conducted through a qualitative research method whose purpose was to gain an in-depth understanding of the factors that influence the above mentioned choice regarding established and new established companies.

Through interviews, the study examined the factors the owners in both established and new established companies consider to affect the choice to hire auditor. The theoretical framework is based on agent theory, legitimacy theory, institutional theory and stakeholder theory. The framework is the basis for the collection of empirical data and the analysis. The perceived usefulness of hiring an auditor could be analyzed in that we identified various factors considered to influence the choice of hiring an auditor.

According to the study, we can not show any distinction regarding auditing perceived benefit between established and newly established companies. The study shows indications that factors such as the supply of knowledge, improvement, insurance, tradition, security and legitimacy explains what the owners consider to be the benefits of auditing. Furthermore, these factors are contributing causes in why established and newly established companies choose to hire an auditor.

Place, publisher, year, edition, pages
2013. , 77 p.
Keyword [en]
auditor, audit quality auditor regulation, institutional theory, stakeholder theory, legitimacy theory and agency theory
Keyword [sv]
revisor, revisionskvalitet, revisionspliktens avskaffande, institutionell teori, intressent teori, legitimitets teori och agent teori.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-10814OAI: oai:DiVA.org:hkr-10814DiVA: diva2:639069
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2013-08-07 Created: 2013-08-05 Last updated: 2013-08-09Bibliographically approved

Open Access in DiVA

fulltext(1062 kB)310 downloads
File information
File name FULLTEXT01.pdfFile size 1062 kBChecksum SHA-512
37417c87d35dad8bb59c4d74493f761e1b27c8703b52961804a2e25732d4650f5c4fa07cfc0ab5ccfd02bcc0f33177fe600adabbdf5fb34f1c2d857449044a6b
Type fulltextMimetype application/pdf

By organisation
School of Health and Society
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 310 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

Total: 351 hits
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