Ökad statlig reglering av revisionsbranschen
Sammanfattning: TITLE Increased Statutory Regulation in the Audit Industry – A Case Study about Attitudes SEMINAR DATE 26th of May 2016 COURSE Master Thesis in Business Administration, accounting and auditing, 30 ECTS AUTHORS Linnéa Berglund, Amanda Frennesson, Rebecca Råk ADVISOR Kristina Artsberg KEYWORDS Accounting Profession, Attitude, Audit, Statutory, Regulation PURPOSE The purpose of the thesis is to examine what kind of attitudes, that exist towards statuatory regulation in the audit industry, as well as which attitudes that dominate the outcome of the legislative procedure. METHODOLOGY A case study with qualitative strategy has been conducted. With an inductive approach the thesis have had its basis in the changes of the Swedish national legislature, followed by the 2006-years Audit Directive issued by the European Union. THEORTETICAL FRAMEWORK Puxty et als. study from 1987 has been the basis of our analysis when interpreting and discussing the context in which the accounting profession’s regulation is being decided upon. It has also been used with the purpose to explain existing patterns in the empirical survey. The theoretical framework also illustrates different attitudes towards, and outcomes of, statuatory regulation in the audit industry. EMPIRICAL FOUNDATION The empirical foundation is based on a document study including the following documents: the state committee’s draft, the comment letters from the consultation bodies as well as the outcome of the legislative procedure. All of the documents have been conducted, interpreted and analyzed to find patterns of attitudes towards statuatory regulation in the audit industry. CONCLUSIONS The study has shown that there exist an asymmetri in attitudes towards statuatory regulation in the audit industry. One can see a pattern of how especially consultation bodies related to state differ from consultation bodies belonging to communities The study has also indicated that the criticism from the consultation bodies has no effect on the outcome of the legislative procedure.
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