Change search
ReferencesLink to record
Permanent link

Direct link
Valet av hög revisionskvalité: Vilka faktorer beskriver valet?
Umeå University, Faculty of Social Sciences, Umeå School of Business.
Umeå University, Faculty of Social Sciences, Umeå School of Business.
2007 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group “Big 5” or not, and the choice of an auditor with an higher degree. The conclusions of our study was:

• The size of the company was of great importance in both choices.

• Companies who’s in great need of extra consultance from the auditor chooses a higher level of audit quality in both choices.

• Companies in great need of external financing in an near future are dependent on an reliable financial reporting and are therefor also choosing a higer auditor quality in both cases.

• Companies with a high ratio of inventory and receivables to total assets wanted an auditor with a higher degree.

• We could not find any support for our second complexity-hypothesis, the ratio of salary expense to total operating expenses to reflect operational and informational complexity related to limitations on management’s scope of control. Support for the leveregae hypothesis or the sale-grow hypothesis was also not to be found.

Place, publisher, year, edition, pages
Umeå: Handelshögskolan vid Umeå universitet , 2007. , 42 p.
Keyword [sv]
Revision, Kvalité, Val av revisor
National Category
Business Administration
URN: urn:nbn:se:umu:diva-1180OAI: diva2:140452
Available from: 2007-06-12 Created: 2007-06-12Bibliographically approved

Open Access in DiVA

fulltext(513 kB)678 downloads
File information
File name FULLTEXT01.pdfFile size 513 kBChecksum MD5
Type fulltextMimetype application/pdf

By organisation
Umeå School of Business
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 678 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 344 hits
ReferencesLink to record
Permanent link

Direct link