his.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 kvalitativ studie om kreditbedömning i banker: revisionens betydelse i processen
University of Skövde, School of Technology and Society.
University of Skövde, School of Technology and Society.
2008 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
A qualitative study about credit rating in banks : the audits importance in the process (English)
Abstract [en]

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.

The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.

We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro. The purpose of the study was to investigate the banks credit rating and the audits importance in the credit rating.

The conclusion deducted from our case study it that the confidence between the bank and the company is very high valued and that the audit is a sign of quality.

Place, publisher, year, edition, pages
Skövde: Institutionen för teknik och samhälle , 2008. , p. 35
Keywords [en]
Credit rating, Audit, Credit risk
Keywords [sv]
Revision, Kreditbedömning, Revisionsplikt
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:his:diva-1099OAI: oai:DiVA.org:his-1099DiVA, id: diva2:2218
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2008-06-11 Created: 2008-06-11 Last updated: 2009-12-02

Open Access in DiVA

fulltext(136 kB)528 downloads
File information
File name FULLTEXT01.pdfFile size 136 kBChecksum SHA-1
34077a6c3e85ab351cfb87a51081f246912f72b806087ce56fd668efb72991a76158e55d
Type fulltextMimetype application/pdf

By organisation
School of Technology and Society
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 528 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: 503 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