Ett perspektiv på revisorers situation
: före och efter revisionspliktens avskaffande

  • Nathalie Persson
  • Emmy Vinberg

    Student thesis: Bachelor



    The purpose of this thesis is to describe and analyze auditors' expectations about the elimination of the audit requirement and then be able to compare how these expectations are consistent with the results after the law came into force. The purpose of this paper is also to describe and analyze the factors that influence the effects of outcome


    In order to reach a result, an abductive approach with a qualitative method have been used in this study

    Theoretical framework

    The study is based on existing theories and scientific studies. Theories that have been used are the agency theory, professional theory, comfort theory, legitimacy theory and institutional theory together with the expectation gap

    Empirical analysis

    The empirical material is based on eight interviews with auditors from various auditing firms in the Kristianstad area and vicinity. The empirical data were analyzed by means of a comparison between expectations and outcomes of the audit elimination


    The analysis showed that the influencing factor firm size had the greatest impact on the expectations in relation to the outcome and that only some of the expectations were in line with the actual outcome

    Date of Award2013-Sep-09
    Original languageSwedish
    SupervisorPernilla Broberg (Supervisor) & Timurs Umans (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • auditors’
    • auditing firms
    • mandatory auditing
    • elimination
    • actions
    • realization
    • expectations

    Cite this