lnu.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
En studie om sambandet mellan informationsasymmetri och revisionskostnad: Har den nya revisionsberättelsen någon inverkan på sambandet?
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2018 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
A study about the relationship between information asymmetry and audit fee : do the new audit report have an impact on the relationship (English)
Abstract [sv]

Bakgrund: Revisionens syfte är att genom en oberoende granskning minska den informationsasymmetri som finns mellan ägare och företagsledning. Nya regler angående bland annat innehållet i revisionsberättelsen trädde ikraft 2016 med syfte att bland annat minska det informationsgap som finns på marknaden. Vår studie har sin utgångspunkt i om mängden informationsasymmetri påverkar revisionskostnaden och om den nya lagändringens syfte uppnåtts.

 

Syfte: Studiens syfte är att förklara sambandet mellan informationsasymmetri och revisionskostnad i svenska börsbolag. En jämförelse görs även mellan år 2015 och 2016 för att se om de nya kraven på revisionsberättelsen har någon inverkan på informationsasymmetri och revisionskostnad samt sambandet dem emellan.

 

Metod: Studien har en deduktiv forskningsansats där agentteorin varit utgångspunkt för att härleda hypoteser. Urvalet i den kvantitativa forskningsmetoden har varit svenska bolag listade på small-, mid- och largecap åren 2015 och 2016.

 

Resultat: Studiens resultat har visat på att det det finns ett negativt samband mellan informationsasymmetri och revisionskostnad. Det kan också konstateras att den nya revisionsberättelsen inte bidragit med en minskad informationsasymmetri och inte heller en ökad revisionskostnad.

Abstract [en]

Background: The aim of audit is to independently review and reduce the information asymmetry that exists between the owners and management of the firm. A new law about the content of the audit report was implemented 2016 with the purpose of reducing the information gap on the market. Our study is based on whether or not the amount of information asymmetry affects the audit fee and if the purpose of the new law has been reached.

Purpose: The purpose of the study is to explain the relationship between information asymmetry and audit fee in Swedish companies listed on the stock exchange market. A comparison between the years of 2015 and 2016 is made to investigate if the new requirements on the audit report have any affection on the information asymmetry, audit fee and the relationship in between.

Method: The study has a deductive research approach with the base of agency theory to deduce hypotheses. The sample in the quantitative research methodology consists of Swedish companies listed on small-, mid- and largecap 2015 and 2016.

Conclusions: The result of the study concludes that there is a negative relationship between information asymmetry and audit fees. It can also be concluded that the new audit report does not contribute to a reduction of information asymmetry nor an increased audit fee.

Place, publisher, year, edition, pages
2018. , p. 147
Keywords [en]
Audit fee, Information asymmetry, Audit recommendations in EU, Key Audit Matters
Keywords [sv]
Revisionskostnad, Informationsasymmetri, EU:s revisionspaket, Särskilt betydelsefulla områden
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-75090OAI: oai:DiVA.org:lnu-75090DiVA, id: diva2:1214008
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2018-06-11 Created: 2018-06-05 Last updated: 2018-06-11Bibliographically approved

Open Access in DiVA

fulltext(2361 kB)8 downloads
File information
File name FULLTEXT01.pdfFile size 2361 kBChecksum SHA-512
d755214071ed6ca190b6211f713d4b86bd965a8cbc8b240acce249887374d89d7ed55e873a9152e61ec780586c4753cafdf0a3ec4d024eb3e039cb13adef3926
Type fulltextMimetype application/pdf

By organisation
Department of Management Accounting and Logistics
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 8 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

urn-nbn

Altmetric score

urn-nbn
Total: 60 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