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Avskaffandet av revisionsplikten för små aktiebolag: En kvantitativ undersökning av utfallet för små revisionsbyråers verksamhet efter avskaffandet av revisionsplikten 1 juli år 2010
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.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The annulment of the audit requirement for small business entities : a quantitative study of the outcome for small audit firms following the annulment 1st of July 2010 (English)
Abstract [sv]

Bakgrund: Den 1 juli år 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Diskussionerna före avskaffandet var många och det spekulerades om vilka följder detta skulle få för de små revisionsbyråerna. Efter avskaffandet finns det ingen undersökning som fastställer hur det verkligen blev, blev det som spekulanterna trodde?

Syfte: Syftet med uppsatsen är att utreda de faktiska konsekvenser som avskaffandet av revisionsplikten medfört för de små revisionsbyråerna utifrån den diskussion som föregick lagändringen. Studien ämnar kartlägga utfallet av en del av de spekulationerna som fördes fram då.

Metod: För att undersöka utfallet av spekulationerna före lagändringen har en kvantitativ studie genomförts där små revisionsbyråer i hela Sverige studeras.

Slutsats: Studien kommer fram till att de spekulationer som undersöktes i stor utsträckning inte infriades. De små revisionsbyråerna har inte påverkats på det sätt som de undersökta spekulationerna antydde och lagändringen har inte medfört så betydande effekter som befarades. 

Abstract [en]

Background: The 1st of July 2010 the audit requirement for small business entities in Sweden was annulled. The discussions prior the annulment where many and there was speculations regarding what consequences this would have on the small audit firms. There are no studies post-annulment that establish the outcome from the amendment, did it turn out as speculated?

Purpose: The purpose of this thesis is to examine the actual consequences of the annulment of the audit requirement for small audit firms on basis of the discussion that preceded the amendment. The study aims to identify the outcome of some of the speculations put forward then.

Method: A quantitative study has taken place to examine the outcome for small audit firms in Sweden based on the speculations prior the amendment.

Conclusion: The study concludes that the speculations that where investigated largely where not fulfilled. The small audit firms have not been affected in the way that the investigated speculations suggested and the amendment have not lead to as significant effects as where feared. 

Place, publisher, year, edition, pages
2016. , p. 72
Keywords [en]
Audit, audit requirement, annulment of the audit requirement
Keywords [sv]
Revision, revisionsplikt, revisionspliktens avskaffande
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-54492OAI: oai:DiVA.org:lnu-54492DiVA, id: diva2:945770
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-07-05 Created: 2016-07-03 Last updated: 2016-07-05Bibliographically approved

Open Access in DiVA

Avskaffandet av revisionsplikten för små aktiebolag(1348 kB)105 downloads
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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