Bakgrund: Revisionsplikten avskaffades i syfte att minska den administrativa kostnaden, stärka bolagens konkurrenskraft samt tillväxtmöjligheter för små aktiebolag. Sedan år 2010 har revisionen blivit frivilligt för företag som uppfyller vissa kriterier. Följaktligen har reformen lett till att flera företag inte längre kunde upprätthålla redovisningskvalité. Syfte: Syftet med studien är att bidra med kunskap om hur små aktiebolag upprätthålla en god redovisningskvalité trots att de har valt bort revisionen. Kunskapen kommer skapas genom att förklara effekten av den frivilliga revisionen på redovisningskvalitéten, för att vidare bidra med kunskap åt små aktiebolag som inte vill anlita revisorer. Metod: I studien har kvalitativ metod tillämpats genom användning av semistrukturerade intervjuer med auktoriserade och godkända revisorer. Resultat & Analys: Revisorer menade att många företag inte förstår vikten av att behålla revisionen samt ser det som en kostnadsbelastning. Vidare menar revisorer för att behålla god redovisningskvalité är det viktigt med intern kompetens och externa redovisningstjänster. Studien påvisar att små aktiebolag kan utöver revision upprätthålla en god redovisningskvalité med hjälp av redovisningskonsulter samt interna kompetens tillsammans med bokföringsprogram. Utifrån studien har det klargjorts för små aktiebolagsägare att god redovisningskvalité kan uppnås med andra externa och interna tjänster än revisionen. / Background: The audit duty was abolished with the aim of reducing administrative costs, strengthening companies' competitiveness and growth opportunities for small limited companies. Since 2010, the audit has become voluntary for companies that meet certain criteria. Consequently, the reform has led to several companies no longer being able to maintain accounting quality. Purpose: The purpose of the study is to contribute with knowledge about how small limited companies can still maintain a good accounting quality even though they have opted out of the audit. The knowledge will be created by explaining the effect of the voluntary audit on accounting quality, in order to further contribute knowledge to small limited companies that do not want to hire auditors. Method: In the study, qualitative method has been applied through the use of semi-structured interviews with authorized and approved accountants. Results & Analysis: Auditors said that many companies do not understand the importance of maintaining the audit and see it as a cost burden. Furthermore, accountants believe that in order to maintain good accounting quality, it is important to have internal competence and external accounting services. The study shows that small limited companies can, in addition to auditing, maintain a good accounting quality with the help of accounting consultants and internal competence together with accounting software. Based on the study, it has been made clear to the owners of small limited companies that good accounting quality can be achieved with external and internal services other than the audit.

Purpose – The aim of this paper is to provide evidence on the extent and the consequences of the provision of non-audit services (NAS) by statutory auditors to German family firms. Design/methodology/approach – The study analyzes hand collected fee data of 368 listed and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential threats to perceived auditor independence and knowledge spillovers between jointly provided NAS and audit services. Findings – Incumbent auditors are shown to be a significant source of various types of NAS to family firms. There is weak evidence on threats to perceived auditor independence and support for reciprocal knowledge spillovers between the services. While listed and private family firms do not differ in regard to the proportion of NAS fees, comparative findings suggest that key threats and benefits of jointly provided services are more prevalent among private than among listed family firms. Research limitations/implications – The study suffers from limited data availability and is restricted to the initial year of mandatory audit fee disclosure of private firms in Germany. Particularities of family firms and the German setting, as well as differential results for listed and private family firms, suggest fruitful avenues for future research. Practical implications – The study addresses the current issues in audit regulation. Regulatory bodies should consider that key threats and benefits of auditor-provided NAS decrease with stronger exogenous restrictions. Attempts to restrict jointly provided services in the EU suggest family firms to reconsider their reliance on auditors as a trusted source of NAS. Originality/value – This study is the first to provide evidence on the extent and consequences of auditor-provided NAS in family firms based on fee disclosure. It is also among the few studies that investigate private firms in a code law country and complements prior evidence from Germany that is restricted to listed firms. More generally, it contributes to limited evidence at the intersection of audit and family business research.

Einleitung: Warum Studierenden sich an die Studienberatung wenden und welchen geschichtlichen Hintergrund die Institution der Studienberatung hat, wurde bereits erforscht, aber die genaue Umsetzung und die genauen Auswirkungen auf Studierverhalten, Studiergewohnheiten und Leistungsmotivation von Studierenden stellen Forschungslücken dar. Diesen Aspekten wird im Rahmen der vorliegenden Arbeit nachgegangen. Methoden: Mit 36 Studierenden aus den Bachelorstudiengängen (Betriebswirtschaftslehre, Physik und Sozialwissenschaften) der Humboldt-Universität zu Berlin sowie mit 9 StudienberaterInnen von verschiedenen weiteren Berliner Hochschulen/Universitäten wurden Interviewgespräche durchgeführt. Die Studierenden haben zusätzlich zum Interview auch einen Fragebogen ausgefüllt. Ergebnisse: Die Auswertung der Daten zeigt, dass die Inanspruchnahme der Studienberatung positive Effekte auf Studierverhalten, Studiergewohnheiten und Leistungsmotivation zeigt. Eine Fachauswahl sollte aufgrund von inhaltlichen Interessen und Fähigkeiten und nicht nur aufgrund von Jobaussichten oder der Empfehlungen von Verwandten erfolgen, um ein besseres Studierverhalten, positivere Studiergewohnheiten und eine höhere Leistungsmotivation zu haben. Die Studienberatung hilft, eine adäquate Fachauswahl zu treffen, sei dies bereit vor Studienbeginn oder bei einem geplanten Studiengangwechsels. Schlussfolgerung: Die Funktionalität der Studienberatung sollte in verschiedenen Medien (z.B. Internet, Aushänge) noch deutlicher und detaillierter erläutert werden, damit die Studierenden ihre Vorteile kennen und nutzen können. Es ist wichtig, spezielle Beratungsstellen in Zukunft noch eingehender zu untersuchen, wie zum Beispiel die Studienberatung für ausländische Studierende. Die vorliegende Studie stellt einen ersten Schritt in diese Richtung dar. / Introduction: Reasons for contacting of students with the study advisory services and the services historical background have already been explored, but that process and its impact on study behavior, study habits and academic achievement motivation of students is not explored. These aspects are investigated in the work at hand. Methods: Interviews were conducted with 36 students which have been selected from undergraduate programs (Business Administration, Physics and Social sciences) of the Humboldt University of Berlin and as well with 9 study advisors of various Berlin Colleges/Universities. Students have additionally answered a questionnaire. Result: Analysis of the data shows that utilization of study advisory services helps to move study behavior, study habits and academic motivation in positive direction. To have a good study behavior, study habits and academic achievement motivation, a study field should be selected according to interests and abilities rather then because of job opportunities or recommendations of relatives. The study advisory services help to make an adequate study subject choice before the beginning of studying or when changing a field of study. Conclusion: Functionality of study advisory services should be better advertised and explained (e.g. on the internet, by notices on notice boards) so that the students know its advantages and make use of the service. It is important to have further research projects on this matter, for example regarding study advisory services for foreign students and its effects. The study on hand represents a step in this direction.