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Avskaffandet av revisionsplikten i små aktiebolag: En kvalitativ studie om bibehållande av redovisningskvalité utan revision i små aktiebolag
University of Skövde, School of Business.
University of Skövde, School of Business.
2022 (Swedish)Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesisAlternative title
The abolition of the audit obligation in small limited companies : A qualitative study on maintaining accounting quality without auditing in small limited companies (English)
Abstract [sv]

Bakgrund: Revisionsplikten avskaffades i syfte att minska den administrativa kostnaden, stärka bolagens konkurrenskraft samt tillväxtmöjligheter för små aktiebolag. Sedan år 2010 har revisionen blivit frivilligt för företag som uppfyller vissa kriterier. Följaktligen har reformen lett till att flera företag inte längre kunde upprätthålla redovisningskvalité.

Syfte: Syftet med studien är att bidra med kunskap om hur små aktiebolag upprätthålla en god redovisningskvalité trots att de har valt bort revisionen. Kunskapen kommer skapas genom att förklara effekten av den frivilliga revisionen på redovisningskvalitéten, för att vidare bidra med kunskap åt små aktiebolag som inte vill anlita revisorer.

Metod: I studien har kvalitativ metod tillämpats genom användning av semistrukturerade intervjuer med auktoriserade och godkända revisorer.

Resultat & Analys: Revisorer menade att många företag inte förstår vikten av att behålla revisionen samt ser det som en kostnadsbelastning. Vidare menar revisorer för att behålla god redovisningskvalité är det viktigt med intern kompetens och externa redovisningstjänster. Studien påvisar att små aktiebolag kan utöver revision upprätthålla en god redovisningskvalité med hjälp av redovisningskonsulter samt interna kompetens tillsammans med bokföringsprogram. Utifrån studien har det klargjorts för små aktiebolagsägare att god redovisningskvalité kan uppnås med andra externa och interna tjänster än revisionen.

Abstract [en]

Background: The audit duty was abolished with the aim of reducing administrative costs, strengthening companies' competitiveness and growth opportunities for small limited companies. Since 2010, the audit has become voluntary for companies that meet certain criteria. Consequently, the reform has led to several companies no longer being able to maintain accounting quality.

Purpose: The purpose of the study is to contribute with knowledge about how small limited companies can still maintain a good accounting quality even though they have opted out of the audit. The knowledge will be created by explaining the effect of the voluntary audit on accounting quality, in order to further contribute knowledge to small limited companies that do not want to hire auditors.

Method: In the study, qualitative method has been applied through the use of semi-structured interviews with authorized and approved accountants.

Results & Analysis: Auditors said that many companies do not understand the importance of maintaining the audit and see it as a cost burden. Furthermore, accountants believe that in order to maintain good accounting quality, it is important to have internal competence and external accounting services. The study shows that small limited companies can, in addition to auditing, maintain a good accounting quality with the help of accounting consultants and internal competence together with accounting software. Based on the study, it has been made clear to the owners of small limited companies that good accounting quality can be achieved with external and internal services other than the audit.

Place, publisher, year, edition, pages
2022. , p. 70
Keywords [en]
Accounting quality, accounting characteristics, stakeholders, internal competence, accounting information, auditing, external advisory services and business owners
Keywords [sv]
Redovisningskvalité, redovisnings egenskaper, intressenter, interna kompetens, redovisningsinformation, revision, externa rådgivningstjänster, företagsägare
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-21981OAI: oai:DiVA.org:his-21981DiVA, id: diva2:1705133
Subject / course
Business Administration
Educational program
Business Administration Accounting and Auditing
Supervisors
Examiners
Available from: 2022-10-21 Created: 2022-10-21 Last updated: 2022-10-21Bibliographically approved

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