Why do Swedish limited companies’ switch audit- firm?
(2011)Department of Business Administration
- Abstract
- The purpose of this master thesis is to establish the underlying factors that explain why limited companies’ in Sweden switch audit firm. We have applied existing economic theories that have been used in prior studies. The findings in our study demonstrate that a small amount of Swedish limited companies switch audit firm and that only audit quality is significant. Thus, we can conclude that there is a relation between audit firm change and audit quality.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1981869
- author
- Olofsson, Charlotte and Hjelm Wallgren, Lina
- supervisor
- organization
- year
- 2011
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Företagsledning, Management of enterprises, stewardship theory., signaling theory, agency theory, audit partner rotation, Audit firm change, mandatory audit firm rotation, management
- language
- Swedish
- id
- 1981869
- date added to LUP
- 2011-05-31 00:00:00
- date last changed
- 2012-11-12 11:22:12
@misc{1981869,
abstract = {{The purpose of this master thesis is to establish the underlying factors that explain why limited companies’ in Sweden switch audit firm. We have applied existing economic theories that have been used in prior studies. The findings in our study demonstrate that a small amount of Swedish limited companies switch audit firm and that only audit quality is significant. Thus, we can conclude that there is a relation between audit firm change and audit quality.}},
author = {{Olofsson, Charlotte and Hjelm Wallgren, Lina}},
language = {{swe}},
note = {{Student Paper}},
title = {{Why do Swedish limited companies’ switch audit- firm?}},
year = {{2011}},
}