Varför revision?: En uppsats om småföretagares beslut om extern revision
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
This Bachelor’s thesis examines the underlying arguments for and against the voluntary audit in a Swedish context. To create an understanding of this phenomenon, different explanations from prior research will be presented and then compared to the empirical findings of 14 interviews conducted by the authors of this thesis. The results of the comparison show that the respondents' demand for auditing services is often explained by a variety of factors. The most common one being the belief that the auditor’s report reduces the risk of having difficulties with the Swedish Tax Agency (Skatteverket). This is something that is not explained by the prior research presented. For this reason an existing agency theory model is modified to include the Swedish Tax Agency, thus providing a better understanding of why the respondents being interviewed demand a voluntary audit. The results found can be investigated further or serve as basis for a quantitative study examining the spread within a greater population.
Place, publisher, year, edition, pages
Revisor, Revision, Skatteverket, Agentteori, Utbildning, Komfort, Rådgivning
IdentifiersURN: urn:nbn:se:uu:diva-168404OAI: oai:DiVA.org:uu-168404DiVA: diva2:496485
Subject / course
UppsokSocial and Behavioural Science, Law