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  • Johan Persson
  • Oliver Jörgensen

    Student thesis: Bachelor


    The change in statutory audit in 2010 made the auditor market more competitive and commercial market. Since audit is no longer mandatory for small and medium sized enterprises, the need of providing value-added audit has been increased. The value-added audit is a concept used by audit firms, trying to meet client expectations, but can the demanded value depend on the client? The purpose of the study is to try to explain the client's demand for value-added audit. The study can provide a better understanding of what factors affect the client's demand. The demanded value has been divided into two different groups: audit-value and added-value. In accordance with accounting theories, for example stakeholder theory and agency theory, the model of the study has been developed. The model illustrates factors that might affect the client's demand of value-added audit, including the expected relation for the different factors. The empirical material is collected, partly through a survey study, partly through secondary data. The result indicates factors that might tend to affect the client’s demand of value-added audit, which are in line with earlier studies. Our conclusion is that client’s demand of value-added audit may depend the importance of internal stakeholders, leverage and position. The new understanding may promote are more effective value-added audit for the client and the auditor. During the study, a lesser studied area was identified, which were if the marketing strategy of various audit firms are different. The variation of marketing may therefore be interesting to study in future research.

    Date of Award2017-Jun-20
    Original languageSwedish
    SupervisorNellie Gertsson (Supervisor) & Sven-Olof Yrjö Collin (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    Courses and Subjects

    • Accounting and auditing

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • audit-value
    • added-value
    • client perspective
    • value-added audit
    • internal stakeholders
    • leverage
    • position

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