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Why do Swedish limited companies’ switch audit- firm?

Olofsson, Charlotte and Hjelm Wallgren, Lina (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.
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author
Olofsson, Charlotte and Hjelm Wallgren, Lina
supervisor
organization
year
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
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},
  keyword      = {Företagsledning,Management of enterprises,stewardship theory.,signaling theory,agency theory,audit partner rotation,Audit firm change,mandatory audit firm rotation,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Why do Swedish limited companies’ switch audit- firm?},
  year         = {2011},
}