Revisionspliktens påverkan

: hur förklarar små företags organisatoriska faktorer överensstämmelsen mellan förväntningar på och utfall av revisionspliktens avskaffande?

Abstract

In Sweden, the government appointed on Sept. 7, 2006 an investigation to review the regulatory reform for small Swedish companies. The investigation showed that a large number of small business costs could be traced to the auditing process. The regulation of voluntary audit was introduced on Nov. 1, 2010. The goal was to make it easier, cheaper and more profitable to run a business. The regulation has now been in force for businesses in two years and thus it becomes relevant to do a study on how small Swedish companies are affected by the change.

The purpose of this study is to explain how the abolition of the statutory audit affected small Swedish companies, this will be done by comparing the expectations of the abolition complies with the outcomes and explain how different organizational factors influenced the outcomes.

We have chosen to use a quantitative method because we want to perform a broad study to make comparisons and draw general conclusions. The comparisons are between the expectations that existed before the abolition of the statutory audit and the actual outcomes. The study was conducted with an online study with 68 respondents supplemented by a document study.

The conclusion of the study is that the organizational factors don´t influence company perceptions of the expectations that were on the voluntary audit. Furthermore, we have been able to show that audit is not perceived to be of value to small Swedish companies.