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Municipal Audit - The Switch of Audit Firm

Karlsson, Mattias; Norrman, Linda and Holmqvist, Josefine (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)
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author
Karlsson, Mattias; Norrman, Linda and Holmqvist, Josefine
supervisor
organization
year
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},
  keyword      = {Management of enterprises,Trustee auditors,Professional auditors,Switch of audit firm,Municipal audit,Procurement process,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Municipal Audit - The Switch of Audit Firm},
  year         = {2010},
}