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Ökad statlig reglering av revisionsbranschen

Berglund, Linnéa; Frennesson, Amanda and Råk, Rebecca LU (2016) FEKN90 20161
Department of Business Administration
Abstract
TITLE
Increased Statutory Regulation in the Audit Industry – A Case Study about Attitudes
SEMINAR DATE
26th of May 2016
COURSE
Master Thesis in Business Administration, accounting and auditing, 30 ECTS
AUTHORS
Linnéa Berglund, Amanda Frennesson, Rebecca Råk
ADVISOR
Kristina Artsberg
KEYWORDS
Accounting Profession, Attitude, Audit, Statutory, Regulation
PURPOSE
The purpose of the thesis is to examine what kind of attitudes, that exist towards statuatory
regulation in the audit industry, as well as which attitudes that dominate the outcome of the
legislative procedure.
METHODOLOGY
A case study with qualitative strategy has been conducted. With an inductive approach the thesis
have had its basis in the changes of the Swedish... (More)
TITLE
Increased Statutory Regulation in the Audit Industry – A Case Study about Attitudes
SEMINAR DATE
26th of May 2016
COURSE
Master Thesis in Business Administration, accounting and auditing, 30 ECTS
AUTHORS
Linnéa Berglund, Amanda Frennesson, Rebecca Råk
ADVISOR
Kristina Artsberg
KEYWORDS
Accounting Profession, Attitude, Audit, Statutory, Regulation
PURPOSE
The purpose of the thesis is to examine what kind of attitudes, that exist towards statuatory
regulation in the audit industry, as well as which attitudes that dominate the outcome of the
legislative procedure.
METHODOLOGY
A case study with qualitative strategy has been conducted. With an inductive approach the thesis
have had its basis in the changes of the Swedish national legislature, followed by the 2006-years
Audit Directive issued by the European Union.
THEORTETICAL FRAMEWORK
Puxty et als. study from 1987 has been the basis of our analysis when interpreting and discussing
the context in which the accounting profession’s regulation is being decided upon. It has also
been used with the purpose to explain existing patterns in the empirical survey. The theoretical
framework also illustrates different attitudes towards, and outcomes of, statuatory regulation in
the audit industry.
EMPIRICAL FOUNDATION
The empirical foundation is based on a document study including the following documents: the
state committee’s draft, the comment letters from the consultation bodies as well as the outcome
of the legislative procedure. All of the documents have been conducted, interpreted and analyzed
to find patterns of attitudes towards statuatory regulation in the audit industry.
CONCLUSIONS
The study has shown that there exist an asymmetri in attitudes towards statuatory regulation in
the audit industry. One can see a pattern of how especially consultation bodies related to state
differ from consultation bodies belonging to communities The study has also indicated that the
criticism from the consultation bodies has no effect on the outcome of the legislative procedure. (Less)
Abstract (Swedish)
TITEL
Ökad statlig reglering av revisionsbranschen – En fallstudie om olika samhällsaktörers attityder
SEMINARIEDATUM
26 maj 2016
KURS
Examensarbete på Civilekonomprogrammet, redovisning och revision, 30HP
FÖRFATTARE
Linnéa Berglund, Amanda Frennesson, Rebecca Råk
HANDLEDARE
Kristina Artsberg
NYCKELORD
Attityd, Profession, Reglering, Revision, Statlig reglering
SYFTE
Syftet med uppsatsen är att få inblick i vilka attityder som finns till ökad statlig reglering av
revisionsbranschen och vilka attityder som fått genomslagskraft.
METOD
En fallstudie med kvalitativ strategi har utförts på de lagförändringar som trädde i kraft till följd
av Revisorsdirektivet 2006. Med utgångspunkt i empirimaterialet har en induktiv ansats... (More)
TITEL
Ökad statlig reglering av revisionsbranschen – En fallstudie om olika samhällsaktörers attityder
SEMINARIEDATUM
26 maj 2016
KURS
Examensarbete på Civilekonomprogrammet, redovisning och revision, 30HP
FÖRFATTARE
Linnéa Berglund, Amanda Frennesson, Rebecca Råk
HANDLEDARE
Kristina Artsberg
NYCKELORD
Attityd, Profession, Reglering, Revision, Statlig reglering
SYFTE
Syftet med uppsatsen är att få inblick i vilka attityder som finns till ökad statlig reglering av
revisionsbranschen och vilka attityder som fått genomslagskraft.
METOD
En fallstudie med kvalitativ strategi har utförts på de lagförändringar som trädde i kraft till följd
av Revisorsdirektivet 2006. Med utgångspunkt i empirimaterialet har en induktiv ansats legat till
grund för uppsatsen.
TEORETISK REFERENSRAM
Den teoretiska referensramen ämnar förklara de mönster som har urskilts i empirimaterialet.
Puxty et als. ramverk från 1987 redogör för hur revisionsbranschen kan regleras och ligger till
grund för hur uppsatsens empiriska material är analyserat. Därefter presenteras flertalet tidigare
studier och teoretiseringar med såväl positiva som negativa utfall av statlig reglering i
revisionsbranschen.
EMPIRI
Empiriinsamlingen består av en dokumentstudie. Statens offentliga utredning SOU 2007:56
Revisionsutskott m.m.; Genomförande av 2006 års revisorsdirektiv, samtliga remissyttranden och
Civilutskottets betänkande 2008/09:CU28 har använts.
SLUTSATSER
Studien har visat att det existerar en asymmetri i attityder till revisionsbranschens reglering.
Utmärkande fynd från den empiriska undersökningen visar att remissinstanser relaterade till
staten har starkt skilda attityder från de remissinstanser som utgörs av branschorganisationer.
Oroväckande indikerar även resultatet på en avsaknad av justering av regelverket, efter den kritik
som genom remissvaren framförs mot ökad statlig reglering av revisionsbranschen. (Less)
Please use this url to cite or link to this publication:
author
Berglund, Linnéa; Frennesson, Amanda and Råk, Rebecca LU
supervisor
organization
course
FEKN90 20161
year
type
H1 - Master's Degree (One Year)
subject
language
Swedish
id
8883774
date added to LUP
2016-09-09 15:14:21
date last changed
2016-09-09 15:14:21
@misc{8883774,
  abstract     = {TITLE
Increased Statutory Regulation in the Audit Industry – A Case Study about Attitudes
SEMINAR DATE
26th of May 2016
COURSE
Master Thesis in Business Administration, accounting and auditing, 30 ECTS
AUTHORS
Linnéa Berglund, Amanda Frennesson, Rebecca Råk
ADVISOR
Kristina Artsberg
KEYWORDS
Accounting Profession, Attitude, Audit, Statutory, Regulation
PURPOSE
The purpose of the thesis is to examine what kind of attitudes, that exist towards statuatory
regulation in the audit industry, as well as which attitudes that dominate the outcome of the
legislative procedure.
METHODOLOGY
A case study with qualitative strategy has been conducted. With an inductive approach the thesis
have had its basis in the changes of the Swedish national legislature, followed by the 2006-years
Audit Directive issued by the European Union.
THEORTETICAL FRAMEWORK
Puxty et als. study from 1987 has been the basis of our analysis when interpreting and discussing
the context in which the accounting profession’s regulation is being decided upon. It has also
been used with the purpose to explain existing patterns in the empirical survey. The theoretical
framework also illustrates different attitudes towards, and outcomes of, statuatory regulation in
the audit industry.
EMPIRICAL FOUNDATION
The empirical foundation is based on a document study including the following documents: the
state committee’s draft, the comment letters from the consultation bodies as well as the outcome
of the legislative procedure. All of the documents have been conducted, interpreted and analyzed
to find patterns of attitudes towards statuatory regulation in the audit industry.
CONCLUSIONS
The study has shown that there exist an asymmetri in attitudes towards statuatory regulation in
the audit industry. One can see a pattern of how especially consultation bodies related to state
differ from consultation bodies belonging to communities The study has also indicated that the
criticism from the consultation bodies has no effect on the outcome of the legislative procedure.},
  author       = {Berglund, Linnéa and Frennesson, Amanda and Råk, Rebecca},
  language     = {swe},
  note         = {Student Paper},
  title        = {Ökad statlig reglering av revisionsbranschen},
  year         = {2016},
}