Värdet av revisorn

: Branschtillhörighet som en förklarande faktor för klientföretagets uppfattade kärnvärde och mervärde

Abstract

Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor.

The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries.

The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor.

The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.