Revisorns rekommendationer till mindre företag i valet mellan K2 och K3
Title: The auditor’s recommendations to small businesses in the choice of K2 and K3
Authors: Christopher Dimovski and Dennis Carlsson
Published: Spring 2014
Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3.
Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models.
Formulation of problem: How can we understand and explain the auditor’s recommendations to small businesses in the choice of K2 and K3?
Methodology: We have used a qualitative method where we have interview eight auditors. All auditors was authorized auditor, but with different experience and from accounting firms of different sizes.
Results: The study shows that the auditor is crucial through its recommendations to small businesses in the choice between K2 and K3. The basis of the recommendation of the auditor is the need of the business depending on the business’ unique situation. The situation of a business is affected by the relationship to stakeholders and the financial position of the business. Two starting points have been identified which is the basis when the auditor view the business’ needs and recommend a regulation (K2 or K3). The auditor recommends a regulation based on the relationship to stakeholders, the stakeholder perspective. The auditor even base recommendations on the financial position in the business, which create possibilities to earning management which aim is to adjust the earnings to pay as little taxes as possible, which is the earning and tax perspective.
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