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Entreprenör eller Byråkrat?: En studie om revisorers agerande vid ett misstänkt ekobrott
University of Skövde, School of Technology and Society.ORCID iD: 0000-0003-2808-4042
University of Skövde, School of Technology and Society.ORCID iD: 0000-0003-0359-4388
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Contractor or bureaucrat? : A study of the auditors’ actions at a suspected economic crime (English)
Abstract [sv]

Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Revisorerna har anmälningsskyldighet till myndigheterna samtidigt som de har tystnadsplikt gentemot sina klienter.

Syfte: Studiens syfte är att öka förståelsen, sett från revisorers perspektiv, för hur revisorer ser på anmälningsskyldigheten samt att undersöka om hur revisorers erfarenheter kan påverka deras agerande, när det gäller ett misstänkt ekobrott.

Metod: Vi har genom en kvalitativ undersökningsmetod utfört studien med utgångspunkt från den induktiva forskningsansatsen. Våra primärdata har samlats in genom semistrukturerade intervjuer som sedan jämförts med sekundärdata i form av tidigare undersökningar samt litteratur.

Slutsats: Studiens slutsats är att de äldre revisorerna har en osäker och mindre klar inställning till anmälningsskyldigheten jämfört med de yngre revisorerna som har en mer positiv och stabil syn på anmälningsskyldigheten. Anledningen är att de äldre revisorer alltid har haft tystnadsplikten i baktanke och ser detta som grundantagandet för revisionsyrket. De yngre revisorerna har alltid haft en klar bild över båda plikterna då dessa har funnits sedan de började sitt arbete som revisorer. Resultatet blir att de äldre revisorerna ser sig själva som entreprenörer. De vill bygga sin verksamhet på välgrundade och pålitliga förhållanden genom att hjälpa och ge råd till sina klienter, istället för att anmäla dem och skada relationen däremellan. De yngre revisorerna ser vi som byråkrater som vill basera sina handlingar endast i enlighet med statens lagar och regler och tar mindre hänsyn till etik och moral gentemot sina klienter.

Nyckelord: Anmälningsskyldighet, tystnadsplikt, ekobrott, revisor, revision, svårigheter

Abstract [en]

Background: In 1999, the legislation on the auditor’s reporting obligation were introduced and the law means that the auditor has to report a suspected economic crime, compared to earlier in which  the auditor had only the confidentiality to relate to. The law was introduced because of the high economic crimes where the most common crimes, in Sweden, are accounting fraud and tax evasion. This law would help the auditors at crime situations. The auditors’ reporting obligation stands, overall, in the opposite of their confidentiality, which has led to increase the expectations of the stakeholders, on auditors’ work.  The auditors have a duty to notify the authorities at the same time as they have confidentiality towards their clients.

Purpose: The purpose of this study is to increase the understanding on auditors’ attitude towards the reporting obligation, seen from their own perspective, and to examine how auditors’ experiences can affect their behavior in the case of a suspected economic crime. 

Method: We have performed this study through a qualitative method based on an inductive research approach. Our primary data were collected through semi-structured interviews which then were compared with our secondary data, in form of previous studies and literature.

Results and conclusion: This study concludes that older auditors have an uncertain and less clear approach to the reporting obligation as compared to the younger auditors, who have a more positive and stable attitude towards the reporting obligation.

The reason is that older auditors have always had the confidentiality in ulterior motive, as this is the basic assumption for the audit profession. The younger auditors have always had a clear view of both the reporting obligation and the confidentiality since the duties have existed since the auditors started their carriers. The result is that the older auditors see themselves as entrepreneurs. They want to build their business on well-founded and reliable relationships by helping and advising their clients, instead of reporting them and damage the relationship between them.   We see the younger auditors as bureaucrats who want to base their actions only in accordance with state laws and regulations and they pay less attention to ethics and morality in relation to their clients.

Keywords: Reporting obligation, confidentiality, economic crime, auditor, audit, difficulties

Place, publisher, year, edition, pages
2013. , 44 p.
Keyword [en]
Reporting obligation, confidentiality, economic crime, auditor, audit, difficulties, ethic, moral
Keyword [sv]
Anmälningsskyldighet, tystnadsplikt, ekobrott, revisor, revision, svårigheter, etik, moral
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-8258OAI: oai:DiVA.org:his-8258DiVA: diva2:630231
Subject / course
Business Administration
Educational program
Business Administration and Economics - Study Programme
Presentation
(Swedish)
Supervisors
Examiners
Available from: 2013-07-01 Created: 2013-06-18 Last updated: 2014-12-22Bibliographically approved

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Entreprenör eller Byråkrat - En studie om revisorers agerande vid ett misstänkt ekobrott(1072 kB)362 downloads
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