Revision, kvalitet och oberoende : Har uppdragstid och icke-revisionstjänster påverkat revisionen i Sverige?
Sammanfattning: The purpose of this study was to investigate whether Swedish auditing have had reduced auditor independence and impaired audit quality due to the presence of non-audit services and the length of audit assignments. Previous research lacks a unified position about whether the audit independence or its quality is affected by the presence of non-audit services or audit tenure. The majority of existing theories cannot prove the correlation between these factors of threatened independent or impaired audit quality. By using quantitative correlation analyzes that test the strength and direction of four different relationships, this study examine if there has been indication of threats to independence or impaired audit quality. Like previous research, this study cannot find evidence that audit quality has been threatened or independence has been compromised for Swedish auditing over the period 2000-2015. Although, a weak correlation has been indicated between high proportion of non-audit services in relation to total audit fees and low frequency of agency rotations. This would be of high value and interesting to investigate further.
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