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Finanskrisens påverkan på revisionsarbetet i banker

Bastholm, Sofie LU ; Elmas, Errol LU and Gärdlund, Ina LU (2013) FEKH69 20131
Department of Business Administration
Abstract
Our purpose is to examine how the auditing of banks was affected by the financial crisis. A qualitative study was implemented with an inductive approach. Semi structured interviews were conducted. The theoretical framework includes a review of the current literature that addresses the financial crisis, the financial sector, auditing and regulation. In order to analyse the empirical data we have also used the stakeholder theory and the theory of the expectation gap. The empirical material is covered by three semi structured interviews with three Authorized Public Accountants focusing on the financial sector. The result shows that the changes mainly concern the implementation of RevR 100 which includes higher reporting requirements to... (More)
Our purpose is to examine how the auditing of banks was affected by the financial crisis. A qualitative study was implemented with an inductive approach. Semi structured interviews were conducted. The theoretical framework includes a review of the current literature that addresses the financial crisis, the financial sector, auditing and regulation. In order to analyse the empirical data we have also used the stakeholder theory and the theory of the expectation gap. The empirical material is covered by three semi structured interviews with three Authorized Public Accountants focusing on the financial sector. The result shows that the changes mainly concern the implementation of RevR 100 which includes higher reporting requirements to Finansinspektionen. The higher requirements for the licensing of auditors in the financial sector have little actual effect. The study also shows interesting results regarding the development of the audit report and the expectations of stakeholders. (Less)
Abstract (Swedish)
Uppsatsens syfte är att undersöka hur arbetet med revision av banker påverkats av finanskrisen. I denna studie har kvalitativ metod med induktiv ansats använts. Undersökningen har utförts genom semistrukturerade intervjuer. Den teoretiska referensramen omfattar en genomgång av aktuell litteratur kring finanskrisen, den finansiella sektorn, revision och regleringar. För att analysera empirin har vi även använt oss av intressentmodellen och teorin om förväntningsgap. Det empiriska materialet omfattas av tre semistrukturerade intervjuer med auktoriserade revisorer med inriktning på den finansiella sektorn. Resultatet visar på att förändringen främst rör införandet av RevR 100 vilket innefattar formella rapporteringskrav till... (More)
Uppsatsens syfte är att undersöka hur arbetet med revision av banker påverkats av finanskrisen. I denna studie har kvalitativ metod med induktiv ansats använts. Undersökningen har utförts genom semistrukturerade intervjuer. Den teoretiska referensramen omfattar en genomgång av aktuell litteratur kring finanskrisen, den finansiella sektorn, revision och regleringar. För att analysera empirin har vi även använt oss av intressentmodellen och teorin om förväntningsgap. Det empiriska materialet omfattas av tre semistrukturerade intervjuer med auktoriserade revisorer med inriktning på den finansiella sektorn. Resultatet visar på att förändringen främst rör införandet av RevR 100 vilket innefattar formella rapporteringskrav till Finansinspektionen. De högre kraven för licensiering av revisorer i den finansiella sektorn har haft liten faktisk verkan. Undersökningen visar även på intressanta resultat gällande revisionsberättelsens utveckling och förväntningar från intressenter. (Less)
Please use this url to cite or link to this publication:
author
Bastholm, Sofie LU ; Elmas, Errol LU and Gärdlund, Ina LU
supervisor
organization
course
FEKH69 20131
year
type
M2 - Bachelor Degree
subject
keywords
Revision, Banker, Finanskrisen, RevR 100, Intressenter
language
Swedish
id
3878843
date added to LUP
2013-08-07 08:45:43
date last changed
2013-08-07 08:45:43
@misc{3878843,
  abstract     = {Our purpose is to examine how the auditing of banks was affected by the financial crisis. A qualitative study was implemented with an inductive approach. Semi structured interviews were conducted. The theoretical framework includes a review of the current literature that addresses the financial crisis, the financial sector, auditing and regulation. In order to analyse the empirical data we have also used the stakeholder theory and the theory of the expectation gap. The empirical material is covered by three semi structured interviews with three Authorized Public Accountants focusing on the financial sector. The result shows that the changes mainly concern the implementation of RevR 100 which includes higher reporting requirements to Finansinspektionen. The higher requirements for the licensing of auditors in the financial sector have little actual effect. The study also shows interesting results regarding the development of the audit report and the expectations of stakeholders.},
  author       = {Bastholm, Sofie and Elmas, Errol and Gärdlund, Ina},
  keyword      = {Revision,Banker,Finanskrisen,RevR 100,Intressenter},
  language     = {swe},
  note         = {Student Paper},
  title        = {Finanskrisens påverkan på revisionsarbetet i banker},
  year         = {2013},
}