Titel: Efterfrågan på frivillig revision i mikroföretag - vilka faktorer påverkar företag att anlita en revisor, ett årtionde efter den frivilliga revisionens införande? Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi. Författare: Anna Proos och Frida Söderlund Handledare: Jan Svanberg  Datum: januari 2023  Syfte: Syftet är att undersöka vad som gör att mikroföretag efterfrågar extern revision, trots att den är frivillig.  Metod: Undersökningen utgår från en positivistisk forskningsfilosofi. Undersökningen baseras på sekundärdata inhämtad från Retriever Business, gällande mikroföretag aktiva på den svenska marknaden under verksamhetsåret 2021.  Resultat och slutsats: Undersökningen visar att mikroföretagens efterfråga på frivillig revision kan, tillviss del, förklaras av deras behov av att säkra leveranser av varor och tjänster, samt deras finansiella status. Det verkar inte finnas något samband mellan efterfrågan och företagens behov att minska risken för en kommande skatterevision. Undersökningen finner heller inget samband mellan kön på ledande befattningshavare och efterfrågan på frivillig revision. Undersökningens slutsats är att modellen som används är bättre än ingen modell alls, dock verkar det finnas fler variabler, än de ingående som förklarar mikroföretagens val av frivillig revision. Potentiellt finns dessa variabler utanför de finansiella rapporterna.  Examensarbetets bidrag: Undersökningen bidrar till kunskap om mikroföretagens efterfråga av frivillig revision, vilket kan ses som en fördjupning av SME:s efterfråga. Tidigare under-sökningar är motstridiga gällande vilka faktorer som påverkar efterfrågan och vilken påverkningsgrad de har.  Förslag till fortsatt forskning: Ett förslag till framtida forskning är att undersöka fler egenskaper hos den ledande befattningshavaren, för att se om det finns personlighets egenskaper, så som ekonomisk kunskap och ålder, vilka påverkar frivillig revision. / Title: Demand for voluntary audit in micro companies – what factors affect businesses to hire an auditor, a decade after audit was made voluntary? Level: Bachelor thesis in business administration Author: Anna Proos and Frida Söderlund Supervisor: Jan Svanberg  Date: January 2023 Aim: The purpose of this thesis is to examine micro companies demand, even though it is voluntary, for external audit.  Method: This thesis takes on a positivistic philosophy. The study is based on quantitative secondary data from the database Retriever Business. The study examines micro companies active in Sweden during 2021.  Results and conclusions: The study shows that voluntary audit partly is explained by companies need to supply security for delivery of gods and partly by their financial status. It does not appear tax reassurance and avoiding a tax audit affect the demand, nor does the gender of the senior executives. The conclusion is, the model explains the demand better than no model at all. However there seems to exist alternative variables explaining the demand for voluntary audit. Potentially these variables are found elsewhere and not in the financial reports.  Contribution of the thesis: This study contributes by adding to the knowledge of the demand of micro companies regarding voluntary audit. Prior studies mostly examine SME and rarely micro companies exclusively. Since prior studies are in conflict and not in consensus with which variables effect the demand, this study helps to fill the existing gap.  Suggestions for future research: One suggestion for future research is to examine the senior executives’ different personal qualities such as their economical knowledge or age.

A indústria calçadista brasileira é formada majoritariamente por pequenas e micro empresas que ainda preservam o modo tradicional e autêntico de produção de calçados e têm as mãos do artesão como a mais importante das ferramentas. Dessa maneira, sob a adoção das definições de design propostas pelo ICSID (2014) e por Bonsiepe (2011), o presente trabalho teve como objetivo geral registrar o modo de produção de calçados dessas pequenas e micro unidades produtoras e como objetivo específico propor um modelo híbrido de criação e desenvolvimento, com a implantação de ferramentas digitais que preservasse o modo tradicional de fabricação, e, ao mesmo tempo, impulsionasse essa dinâmica de produção. O trabalho foi fundamentado nas obras E Triunfo?, de Aloísio Magalhães (1985), Tempos de Grossura: o design no impasse, de Lina Bo Bardi (1994) e Design, Cultura e Sociedade, de Gui Bonsiepe (2011). Também foram realizadas pesquisas de campo em dois grandes polos calçadistas brasileiros: região do Vale dos Sinos, no estado do Rio Grande do Sul, e na cidade de Franca, no interior do estado de São Paulo, além de entrevistas com entidades do setor e visitas técnicas a centros de manufatura, centros de ensino e empresas fabricantes de pequeno e micro porte. Como ilustração da importância do artesão e do modo de produção artesanal, o trabalho apresenta um estudo de caso sobre a confecção de um calçado para uma pessoa com necessidades especiais. A proposta do modelo híbrido foi elaborada em fluxograma e comparada ao modelo do sistema atual de fabricação de calçados praticado pelas pequenas e micro empresas. Como resultado verificou-se que elas encontram-se estagnadas em sua dinâmica de produção, com falta de renovação de mão de obra, sem projetos de sua própria autoria e sem departamento de criação, o que implica, a cada dia, o enfraquecimento dessas empresas e, possivelmente, na perda e no esquecimento de um rico modo de produção. Logo, o modelo proposto vem ao encontro das necessidades dessas empresas, mostrando que o design é o fator crucial para o fortalecimento dessas unidades produtoras e para o reconhecimento desse modo de fazer como corpo formador do patrimônio imaterial do país. / The brazilian footwear industry consists mainly of small and micro companies, which still preserve the traditional way and authentic shoe production, where the hand of the craftsman is the most important tool. Thus, under the adoption of definitions of design proposed by ICSID (2014) and Bonsiepe (2011), the present study general goal is to register the footwear production mode of these small and micro units, and propose as specific goal a hybrid model for creation and development, with the implementation of digital tools, which would preserve the traditional way of manufacturing, while this boosts production dynamics. The work was based on the works E Triunfo?, by Aloisio Magalhães (1985), Tempos de grossura: o design no impasse, by Lina Bo Bardi (1994 ) and Design, Cultura and Sociedade, by Gui Bonsiepe (2011). Field research in two large footwear brazilian centers were also performed: Vale dos Sinos in Rio Grande do Sul State and the city of Franca in Sao Paulo State, as well as interviews with footwear institutions and technical visits at manufacturing centers, teaching centers and small and micro manufacturers companies. As an illustration of the importance of artisan and craft production mode a case study about making a shoe for a person with special needs was presented. The hybrid model proposed was drawn in a diagram and compared to the model of the current system shoemaking practiced by small and micro companies. As a result it was found that these are stagnant in their production dynamics with non-renewal of hand labor, no projects of their own, and without the creative department, which means every day as a weakening of these companies and possibly the loss and oblivion of a rich mode of production. Therefore, the proposed model meets the needs of these companies, showing that design is crucial to the strengthening of these mills, and for recognition thus as part of the intangible heritage of the country.

A indústria calçadista brasileira é formada majoritariamente por pequenas e micro empresas que ainda preservam o modo tradicional e autêntico de produção de calçados e têm as mãos do artesão como a mais importante das ferramentas. Dessa maneira, sob a adoção das definições de design propostas pelo ICSID (2014) e por Bonsiepe (2011), o presente trabalho teve como objetivo geral registrar o modo de produção de calçados dessas pequenas e micro unidades produtoras e como objetivo específico propor um modelo híbrido de criação e desenvolvimento, com a implantação de ferramentas digitais que preservasse o modo tradicional de fabricação, e, ao mesmo tempo, impulsionasse essa dinâmica de produção. O trabalho foi fundamentado nas obras E Triunfo?, de Aloísio Magalhães (1985), Tempos de Grossura: o design no impasse, de Lina Bo Bardi (1994) e Design, Cultura e Sociedade, de Gui Bonsiepe (2011). Também foram realizadas pesquisas de campo em dois grandes polos calçadistas brasileiros: região do Vale dos Sinos, no estado do Rio Grande do Sul, e na cidade de Franca, no interior do estado de São Paulo, além de entrevistas com entidades do setor e visitas técnicas a centros de manufatura, centros de ensino e empresas fabricantes de pequeno e micro porte. Como ilustração da importância do artesão e do modo de produção artesanal, o trabalho apresenta um estudo de caso sobre a confecção de um calçado para uma pessoa com necessidades especiais. A proposta do modelo híbrido foi elaborada em fluxograma e comparada ao modelo do sistema atual de fabricação de calçados praticado pelas pequenas e micro empresas. Como resultado verificou-se que elas encontram-se estagnadas em sua dinâmica de produção, com falta de renovação de mão de obra, sem projetos de sua própria autoria e sem departamento de criação, o que implica, a cada dia, o enfraquecimento dessas empresas e, possivelmente, na perda e no esquecimento de um rico modo de produção. Logo, o modelo proposto vem ao encontro das necessidades dessas empresas, mostrando que o design é o fator crucial para o fortalecimento dessas unidades produtoras e para o reconhecimento desse modo de fazer como corpo formador do patrimônio imaterial do país. / The brazilian footwear industry consists mainly of small and micro companies, which still preserve the traditional way and authentic shoe production, where the hand of the craftsman is the most important tool. Thus, under the adoption of definitions of design proposed by ICSID (2014) and Bonsiepe (2011), the present study general goal is to register the footwear production mode of these small and micro units, and propose as specific goal a hybrid model for creation and development, with the implementation of digital tools, which would preserve the traditional way of manufacturing, while this boosts production dynamics. The work was based on the works E Triunfo?, by Aloisio Magalhães (1985), Tempos de grossura: o design no impasse, by Lina Bo Bardi (1994 ) and Design, Cultura and Sociedade, by Gui Bonsiepe (2011). Field research in two large footwear brazilian centers were also performed: Vale dos Sinos in Rio Grande do Sul State and the city of Franca in Sao Paulo State, as well as interviews with footwear institutions and technical visits at manufacturing centers, teaching centers and small and micro manufacturers companies. As an illustration of the importance of artisan and craft production mode a case study about making a shoe for a person with special needs was presented. The hybrid model proposed was drawn in a diagram and compared to the model of the current system shoemaking practiced by small and micro companies. As a result it was found that these are stagnant in their production dynamics with non-renewal of hand labor, no projects of their own, and without the creative department, which means every day as a weakening of these companies and possibly the loss and oblivion of a rich mode of production. Therefore, the proposed model meets the needs of these companies, showing that design is crucial to the strengthening of these mills, and for recognition thus as part of the intangible heritage of the country.

Syfte: Att undersöka samband mellan finansiellt trångmål och val av frivillig revision för små svenska aktiebolag. Metod: Studien använder en kvantitativ metod med en deduktiv ansats. I en tvärsnittsstudie har sekundärdata om svenska aktiebolag samlats in från databasen Retriever. Den oberoende variabeln trångmål har operationaliserats utifrån två olika definitioner. Dessa har testats separat mot den beroende variabeln revision genom binär logistisk regression. Resultat och slutsats: Analysen visar att det föreligger ett signifikant positivt samband mellan revision och trångmål utifrån den definition av trångmål som utgår från att ett företags rörelseresultat före räntor, skatt, avskrivningar och goodwillavskrivningar (EBITDA) understiger dess utgifter för räntekostnader. Det finns däremot ett negativt samband mellan revision och trångmål för den definition av trångmål som utgår från att ett företags aktiekapital är förbrukat till mer än hälften. Detta resultat är dock svårtolkat eftersom signifikansen varierar beroende på hur extremvärden hanteras. Det positiva, signifikanta samband som studien har funnit är överensstämmande med tidigare forskning som tyder på att företag i finansiellt trångmål är benägna att välja frivillig revision. Forskningsbidrag: Studien jämför hur flödesmått och kapitalmått påverkar sambandet mellan trångmål och frivillig revision genom att undersöka dessa mått i separata regressioner. Vidare undersöker studien data från ett stort antal små företag och vad vi vet är detta den första studie som undersöker sambandet mellan trångmål och frivillig revision utifrån ett svenskt perspektiv Vidare forskning: Det behövs mer forskning om hur kapitalmått påverkar samband mellan trångmål och frivillig revision. En detaljerad jämförelse med en finsk studie som funnit ett negativt samband mellan trångmål och revision skulle vara av intresse. Även en longitudinell undersökning för att undersöka möjliga kausala samband vore intressant. Ett annat möjligt forskningsområde är att undersöka om små företags val av frivillig revision påverkas av deras val att anlita en redovisningskonsult. / Aim: To investigate the relationship between financial distress and voluntary audit for small Swedish limited companies. Method: The study employs a quantitative method with a deductive approach. In a cross-sectional study, secondary data about Swedish limited companies has been collected from the database Retriever. The independent variable financial distress has been operationalized according to two different definitions. Separate binary logistic regressions have been conducted to test the two definitions of financial distress against the dependent variable audit. Results and Conclusions: The analysis shows that there is a significant relationship between audit and financial distress according to the definition of distress based on a company’s EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization). But there is a negative relationship between audit and financial distress according to the definition of distress based on a company’s forfeited share capital. However, this result is difficult to interpret because the statistical significance varies depending on how outliers are handled. The significant, positive relationship that the study has found confirms previous research saying that companies in financial distress are prone to choose voluntary audits. Contributions: The study compares how a flow measure and a capital measure influence the relationship between financial distress and voluntary audit by exploring these measures in separate regressions. Furthermore, it investigates data from a large number of small companies. To our knowledge, this is the first study investigating the relationship between financial distress and voluntary audit from a Swedish perspective. Suggestions for future research: More research about how capital measures influence the relationship between distress and voluntary audit is needed. A detailed comparison with a Finnish study that has found a negative relationship between distress and audit would be of interest. A longitudinal design in order to investigate possible causal relationships would also be interesting. How various levels of threats influence the choice of voluntary audits for companies in distress is also worth continued studies. Another possible field is to examine whether the choice of employing an external accountant affects the choice of voluntary audit for small companies.