Municipal Audit - The Switch of Audit Firm
(2010)Department of Business Administration
- Abstract
- The aim of this master thesis is to create a better understanding for what factors that affect a switch of professional audit firm in the municipal sector in Sweden. Methodology: In order to achieve the purpose of this thesis, we adopted an abductive approach and a qualitative method was used. Theoretical perspectives: The theoretical framework includes theories and previous research about factors that may have an impact on the switch of audit firm. Most previous researches are conducted- and the theories are applied in the private sector and in the municipal sector in foreign countries. Empirical foundation: The empirical foundation is based on one survey and twelve interviews with respondents from three municipalities. Conclusion: Based... (More)
- The aim of this master thesis is to create a better understanding for what factors that affect a switch of professional audit firm in the municipal sector in Sweden. Methodology: In order to achieve the purpose of this thesis, we adopted an abductive approach and a qualitative method was used. Theoretical perspectives: The theoretical framework includes theories and previous research about factors that may have an impact on the switch of audit firm. Most previous researches are conducted- and the theories are applied in the private sector and in the municipal sector in foreign countries. Empirical foundation: The empirical foundation is based on one survey and twelve interviews with respondents from three municipalities. Conclusion: Based on the empirical data, we have found four factors that affect the switch of professional audit firm in the municipal sector in Sweden. These factors are: audit fee, commitment, independence of the professional auditor and audit quality. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2169626
- author
- Karlsson, Mattias ; Norrman, Linda and Holmqvist, Josefine
- supervisor
- organization
- year
- 2010
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Management of enterprises, Trustee auditors, Professional auditors, Switch of audit firm, Municipal audit, Procurement process, Företagsledning, management
- language
- Swedish
- id
- 2169626
- date added to LUP
- 2010-06-04 00:00:00
- date last changed
- 2012-11-12 11:56:27
@misc{2169626,
abstract = {{The aim of this master thesis is to create a better understanding for what factors that affect a switch of professional audit firm in the municipal sector in Sweden. Methodology: In order to achieve the purpose of this thesis, we adopted an abductive approach and a qualitative method was used. Theoretical perspectives: The theoretical framework includes theories and previous research about factors that may have an impact on the switch of audit firm. Most previous researches are conducted- and the theories are applied in the private sector and in the municipal sector in foreign countries. Empirical foundation: The empirical foundation is based on one survey and twelve interviews with respondents from three municipalities. Conclusion: Based on the empirical data, we have found four factors that affect the switch of professional audit firm in the municipal sector in Sweden. These factors are: audit fee, commitment, independence of the professional auditor and audit quality.}},
author = {{Karlsson, Mattias and Norrman, Linda and Holmqvist, Josefine}},
language = {{swe}},
note = {{Student Paper}},
title = {{Municipal Audit - The Switch of Audit Firm}},
year = {{2010}},
}