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Revision av subjektiva och komplexa värderingar - En fallstudie av försäkringsbranschen

Norberg, Johan LU ; Lundström, Kristoffer LU and Lundqvist, Robin LU (2014) FEKH69 20141
Department of Business Administration
Abstract (Swedish)
Syfte: Syftet med denna uppsats är att undersöka revisorns möjlighet att genomföra en kompetent och oberoende revision av komplexa och subjektiva värderingar, samt hur revisionen påverkas av företagens incitament och möjligheter till att påverka resultatet, och vilka effekter detta har på intressentrelationerna inom en bransch?
Metod: En kvalitativ fallstudie av försäkringsbranschen med ansats utifrån litteraturgenomgång kompletterad av semi-strukturerade intervjuer med viktiga och erfarna aktörer inom vald bransch.
Teoretiska perspektiv: För att kunna förklara revisorns granskningsmöjligheter samt företags incitament och möjligheter till att påverka intressenter tillämpas intressent-, legitimitets-, institutionell teori, agentteori... (More)
Syfte: Syftet med denna uppsats är att undersöka revisorns möjlighet att genomföra en kompetent och oberoende revision av komplexa och subjektiva värderingar, samt hur revisionen påverkas av företagens incitament och möjligheter till att påverka resultatet, och vilka effekter detta har på intressentrelationerna inom en bransch?
Metod: En kvalitativ fallstudie av försäkringsbranschen med ansats utifrån litteraturgenomgång kompletterad av semi-strukturerade intervjuer med viktiga och erfarna aktörer inom vald bransch.
Teoretiska perspektiv: För att kunna förklara revisorns granskningsmöjligheter samt företags incitament och möjligheter till att påverka intressenter tillämpas intressent-, legitimitets-, institutionell teori, agentteori samt impression management och earnings management.
Empiri: Behandlar väsentliga lagrum för försäkringsbolag samt förklaring av de försäkringstekniska avsättningarna. Kompletteras med en redogörelse av revisionsprocessen och delar av det intervjumaterial som samlats in vilket sedan analyserats.
Resultat/Slutsatser: Ur studien framkom att försäkringsbolag har stora möjligheter till earnings management vid beräkning av de försäkringstekniska avsättningarna. Vidare framkom det att ställs det högre krav på revisorns kompetens samt att denne måste sätta större tilltro till specialister. Studien påvisade även att incitamenten hos bolag skiljer sig beroende på storlek och ägarstruktur, vilket i sin tur även påverkar revisionsprocessen. (Less)
Abstract
Purpose: The purpose of this essay is to examine the auditors abilities to successfully execute an independent and competent auditing of highly complex and subjective assessments, as well as examine how the auditing process is affected by the companies incitements and possibilities to adjust the earnings and how this affects the relationships between the stakeholders within a market.
Methodology: A qualitative case study of the insurance industry on the basis of a literature review as well as semi-structures interviews with key stakeholders within the chosen industry.
Theoretical perspectives: In order to explain the auditing abilities of the auditor as well as the companies incitements and possibilities to affect the stakeholders the... (More)
Purpose: The purpose of this essay is to examine the auditors abilities to successfully execute an independent and competent auditing of highly complex and subjective assessments, as well as examine how the auditing process is affected by the companies incitements and possibilities to adjust the earnings and how this affects the relationships between the stakeholders within a market.
Methodology: A qualitative case study of the insurance industry on the basis of a literature review as well as semi-structures interviews with key stakeholders within the chosen industry.
Theoretical perspectives: In order to explain the auditing abilities of the auditor as well as the companies incitements and possibilities to affect the stakeholders the legitimacy theory, the institutional theory, the principal agent theory and theories about impression management and earnings management are applied.
Empirical foundation: Processes applicable law for insurance companies and explains the technical reserves. The empirical foundation also contains a description of the auditing process and parts of the data that was collected during the interviews.
Conclusions: The empirical evidence showed that insurance companies have great possibilities to use technical reserves in order to adjust, either to increase or decrease, the earnings. The empirical evidence also showed that auditors who has insurance companies or other financial companies have greater requirements regarding their competence and their ability to use expert competence. The study also showed that the incitements motivating usage of earnings management varieties depending on corporate governance and the size of the company. These factors also influence the auditing process. (Less)
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author
Norberg, Johan LU ; Lundström, Kristoffer LU and Lundqvist, Robin LU
supervisor
organization
alternative title
Audit of subjective and complex assessments - A case study of the insurance industry
course
FEKH69 20141
year
type
M2 - Bachelor Degree
subject
keywords
Kompentent och oberoende revision, subjektiva och komplexa värderingar, earnings management, försäkringsbransch, försäkringstekniska avsättningar, Competent and independent auditing, subjective and complex assessments, insurance industry, technical reserves.
language
Swedish
id
4463943
date added to LUP
2014-07-02 19:19:49
date last changed
2014-07-02 19:19:49
@misc{4463943,
  abstract     = {Purpose: The purpose of this essay is to examine the auditors abilities to successfully execute an independent and competent auditing of highly complex and subjective assessments, as well as examine how the auditing process is affected by the companies incitements and possibilities to adjust the earnings and how this affects the relationships between the stakeholders within a market.
Methodology: A qualitative case study of the insurance industry on the basis of a literature review as well as semi-structures interviews with key stakeholders within the chosen industry.
Theoretical perspectives: In order to explain the auditing abilities of the auditor as well as the companies incitements and possibilities to affect the stakeholders the legitimacy theory, the institutional theory, the principal agent theory and theories about impression management and earnings management are applied.
Empirical foundation: Processes applicable law for insurance companies and explains the technical reserves. The empirical foundation also contains a description of the auditing process and parts of the data that was collected during the interviews.
Conclusions: The empirical evidence showed that insurance companies have great possibilities to use technical reserves in order to adjust, either to increase or decrease, the earnings. The empirical evidence also showed that auditors who has insurance companies or other financial companies have greater requirements regarding their competence and their ability to use expert competence. The study also showed that the incitements motivating usage of earnings management varieties depending on corporate governance and the size of the company. These factors also influence the auditing process.},
  author       = {Norberg, Johan and Lundström, Kristoffer and Lundqvist, Robin},
  keyword      = {Kompentent och oberoende revision,subjektiva och komplexa värderingar,earnings management,försäkringsbransch,försäkringstekniska avsättningar,Competent and independent auditing,subjective and complex assessments,insurance industry,technical reserves.},
  language     = {swe},
  note         = {Student Paper},
  title        = {Revision av subjektiva och komplexa värderingar - En fallstudie av försäkringsbranschen},
  year         = {2014},
}