Ett perspektiv på revisorers situation

: före och efter revisionspliktens avskaffande

Abstract

Purpose

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

Methodology

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

Conclusion

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