Revisionsplikt i små bolag

: En historisk nätverksanalys av den svenska utvecklingen

Abstract

The discussion about audit obligation has been popular in the industry under a long time. Once again, the discussion has gained momentum again. This is because the government in Sweden released a directive, in December 2021, regarding investigating a possible reintroduction of the audit obligation for SMEs. The discussion that has taken place over the years has constantly changed and the actors seem to constantly change their opinions. The purpose of this study is therefore to analyze the Swedish development of the audit obligation with the help of a network analysis. And to find out how different actors react to Swedish legislation when it changes and how the legislation has changed over time. The study uses a qualitative research method, document analysis. The results of the study show that it is a complex network that drives the debate on whether we should have an audit or not in Sweden. The study contributes to three contributions. The first contribution offers new insights into how actors have approached the issue of auditing obligations in Sweden. The second contribution offers insights into how the interaction between different actors has changed over time. The last contribution is about the changing legislation.

Date of Award	2022-Jun
Original language	Swedish
Supervisor	Caroline Pontoppidan (Supervisor), Maria Bengtsson (Assessor) & Heléne Tjärnemo (Examiner)