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Revisionspliktens gränsvärden - En analys av den svenska beslutsprocessen

Jägerdal, Natalie LU and Lindholm, Pontus LU (2013) FEKN90 20131
Department of Business Administration
Abstract (Swedish)
Uppsatsen syftar till att förklara varför svenska lagstiftare fastställde de rådande gränsvärdena för revisionsplikt genom att identifiera vilka intressegrupper och faktorer som kan tänkas ha påverkat beslutet. Vi gjorde en kvalitativ studie över lagändringsprocessen, SOU 2008:32. Vidare använde vi en induktiv forskningsansats vid analys av de offentliga statliga dokumenten samt remissyttranden. Uppsatsens teoretiska referensram utgörs av teorier inom policyprocess och lobbying. Vi anser att den intressegrupp som påverkat Regeringen mest är de rättsvårdande myndigheterna. Vidare fann vi att främst fyra faktorer påverkade Regeringens beslut om revisionspliktens gränsvärden. De identifierade faktorerna är inkrementalism, isomorfism, lobbying... (More)
Uppsatsen syftar till att förklara varför svenska lagstiftare fastställde de rådande gränsvärdena för revisionsplikt genom att identifiera vilka intressegrupper och faktorer som kan tänkas ha påverkat beslutet. Vi gjorde en kvalitativ studie över lagändringsprocessen, SOU 2008:32. Vidare använde vi en induktiv forskningsansats vid analys av de offentliga statliga dokumenten samt remissyttranden. Uppsatsens teoretiska referensram utgörs av teorier inom policyprocess och lobbying. Vi anser att den intressegrupp som påverkat Regeringen mest är de rättsvårdande myndigheterna. Vidare fann vi att främst fyra faktorer påverkade Regeringens beslut om revisionspliktens gränsvärden. De identifierade faktorerna är inkrementalism, isomorfism, lobbying och självintresse. Summeringsvis kan dessa förklaras genom Regeringens upplevda osäkerhet gällande lagändringens framtida konsekvenser. Tillsammans bidrar alla faktorer till ett mer försiktigt tillvägagångssätt. (Less)
Abstract
The purpose of the study was to explain why the Swedish government chose the current threshold for audit exemption. This was done by identifying which interest groups and factors that may have affected the government’s decision. The study was done by using a qualitative method when analysing the law change process, SOU 2008:32. Furthermore, an inductive approach was used when analysing the public official documents and the comment letters. The theoretical frame of reference consists of theories within policy process and lobbying. The interest group we found to have affected the Swedish government the most is the law enforcing authorities. Furthermore, we found four factors affecting the Swedish government’s decision regarding the audit... (More)
The purpose of the study was to explain why the Swedish government chose the current threshold for audit exemption. This was done by identifying which interest groups and factors that may have affected the government’s decision. The study was done by using a qualitative method when analysing the law change process, SOU 2008:32. Furthermore, an inductive approach was used when analysing the public official documents and the comment letters. The theoretical frame of reference consists of theories within policy process and lobbying. The interest group we found to have affected the Swedish government the most is the law enforcing authorities. Furthermore, we found four factors affecting the Swedish government’s decision regarding the audit exemption threshold. The identified factors are incrementalism, isomorphism, lobbying and self-interest. In summary, the factors can be explained by the Swedish government’s experienced insecurity regarding future consequences from the law change. Together all factors lead to a careful approach. (Less)
Please use this url to cite or link to this publication:
author
Jägerdal, Natalie LU and Lindholm, Pontus LU
supervisor
organization
course
FEKN90 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
Revision, revisionsplikt, SOU 2008:32, lobbying, policyprocess, auditing, audit exemption, policy process
language
Swedish
id
3813143
date added to LUP
2013-06-27 11:41:17
date last changed
2013-06-27 11:41:17
@misc{3813143,
  abstract     = {The purpose of the study was to explain why the Swedish government chose the current threshold for audit exemption. This was done by identifying which interest groups and factors that may have affected the government’s decision. The study was done by using a qualitative method when analysing the law change process, SOU 2008:32. Furthermore, an inductive approach was used when analysing the public official documents and the comment letters. The theoretical frame of reference consists of theories within policy process and lobbying. The interest group we found to have affected the Swedish government the most is the law enforcing authorities. Furthermore, we found four factors affecting the Swedish government’s decision regarding the audit exemption threshold. The identified factors are incrementalism, isomorphism, lobbying and self-interest. In summary, the factors can be explained by the Swedish government’s experienced insecurity regarding future consequences from the law change. Together all factors lead to a careful approach.},
  author       = {Jägerdal, Natalie and Lindholm, Pontus},
  keyword      = {Revision,revisionsplikt,SOU 2008:32,lobbying,policyprocess,auditing,audit exemption,policy process},
  language     = {swe},
  note         = {Student Paper},
  title        = {Revisionspliktens gränsvärden - En analys av den svenska beslutsprocessen},
  year         = {2013},
}