Revisorns roll i familjeföretaget

: företagarnas perspektiv

Abstract

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn’t have a specific role or contributed added value to the firm, and that the strategy didn’t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance. The correlations in our findings support the agency theory, thus its agency problems and information asymmetry between shareholders and the board of directors.