Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?

  • Marie Berg
  • Emma Petersson

Examensarbete: Kandidatexamen


The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants. The result of our investigation shows that the judgments don’t differ between the laws. The accountant has become more aware of his independence due to the self regulation in the new law.

The dissertation is written in Swedish.


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  • Juridik (505)

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