Ett företags finansiella rapporter och interna system ska granskas oberoende av en revisor och granskningen ska utmynna i en revisionsberättelse. För företag är det värdefullt att erhålla en ren revisionsberättelse då en oren skapar bekymmer för företaget, i form av misstro mot det från utomstående intressenter. Ämnet opinion shopping berör frågan om det är möjligt för företag att ”byta sig till” en önskvärd revisionsberättelse, och knyter samman dels företags incitament för att byta sig till en önskvärd revisionsberättelse samtidigt som det ifrågasätter revisorernas oberoende och revisionskvaliteten. Tidigare studier om opinion shopping har visat att motivet till det finns, men de flesta studier har kommit fram till att försök till opinion shopping misslyckas och efterföljande revisorer agerar oberoende. Syftet med uppsatsen är att undersöka om det finns indikationer att opinion shopping förekommer i Sverige. Ämnet har studerats främst i USA och på grund av skillnader mellan länderna är det intressant att undersöka den svenska revisionsmarknaden. För att uppfylla syftet har revisionsberättelser studerats hos 437 företag som bytt revisorer under åren 2000-2008 och 437 företag som inte bytt revisorer. Med hjälp av en kvantitativ metod bestående av statistiska tester granskas påverkan av oberoende variabler på den beroende variabeln, revisionsberättelsens utformning första året den nye revisorn skriver under revisionsberättelsen. Resultatet av studien visar att försök till opinion shopping kan förekomma i Sverige. Dock visar djupare analyser att det inte finns bevis för att det går att lyckas med opinion shopping på den svenska revisionsmarknaden. Vår studie kommer alltså fram till att motiv till opinion shopping kan förekomma bland svenska företag men möjligheten för framgångsrik opinion shopping är väldigt liten.

Text in English / This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, where the topic has not previously been studied and following a period of rapid and significant change in the auditing profession. Using previous literature as a foundation, forty-four variables that contribute to auditor switching are presented and tested based on empirical data elicited by means of a questionnaire survey of sample companies that experienced auditor switching during the period 1 January 1998 to 30 June 1999 as obtained from Practitioners in the KwaZulu-Natal Region. The factors motivating auditor switching were based on a questionnaire response of seventy-five companies (response rate 67% ). The empirical study also tested whether or not the switch variables thus identified are statistically related to auditor switching. The findings of this study revealed that audit fees are both the most frequently cited reason for switching auditors and found to be statistically significant at the 0.05 level of significance. Dissatisfaction over the overall quality of services provided by the auditor, lack of communication including the lack of responsiveness to client needs, poor working relationship with audit partner followed as switch factors but were not found to be statistically significant at 0. 05 level. The findings of this study revealed that two other variables, namely, management change and the need for group auditor rationalisation, appear to be significantly related to auditor switching at the 0.05 1evel of significance. / Auditing / M. Comm. (Auditing)

Text in English / This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, where the topic has not previously been studied and following a period of rapid and significant change in the auditing profession. Using previous literature as a foundation, forty-four variables that contribute to auditor switching are presented and tested based on empirical data elicited by means of a questionnaire survey of sample companies that experienced auditor switching during the period 1 January 1998 to 30 June 1999 as obtained from Practitioners in the KwaZulu-Natal Region. The factors motivating auditor switching were based on a questionnaire response of seventy-five companies (response rate 67% ). The empirical study also tested whether or not the switch variables thus identified are statistically related to auditor switching. The findings of this study revealed that audit fees are both the most frequently cited reason for switching auditors and found to be statistically significant at the 0.05 level of significance. Dissatisfaction over the overall quality of services provided by the auditor, lack of communication including the lack of responsiveness to client needs, poor working relationship with audit partner followed as switch factors but were not found to be statistically significant at 0. 05 level. The findings of this study revealed that two other variables, namely, management change and the need for group auditor rationalisation, appear to be significantly related to auditor switching at the 0.05 1evel of significance. / Auditing / M. Comm. (Auditing)