Bakgrund: Ett obegränsat revisionsuppdrag förmodas ha en negativ inverkan på revisionskvaliteten. I syfte att stärka revisionskvaliteten infördes reglerna om revisorsrotation. Genom att begränsa uppdragstiden förmodas revisorsrotation stärka revisorns oberoende vilket i sin tur har en positiv inverkan på revisionskvaliteten. Tidigare studier menar att revisionskvaliteten utgörs av revisorns oberoende och kompetens. Medan en del studier hävdar att revisorsrotation stärker revisorns oberoende och därmed ökar revisionskvaliteten, hävdar andra studier att revisorsrotation försämrar revisorns kompetens vilket har en negativ inverkan på revisionskvaliteten. Mot denna bakgrund är det intressant att studera hur revisorerna själva upplever att reglerna om revisorsrotation inverkar på deras oberoende, kompetens och revisionskvalitet.  Problemformulering: Hur upplever revisorer att de obligatoriska reglerna om revisorsrotation inverkar på revisionskvaliteten? Syfte: Syftet med denna studie är att skapa förståelse för revisorsrotationens konsekvenser på revisionskvalitet utifrån revisorers uppfattningar. Denna studie bidrar således till att öka kunskap om revisorsrotationens inverkan på revisorns oberoende och revisorns kompetens utifrån revisorernas egna uppfattningar. Metod: Studien har genomförts med hjälp av en kvalitativ metod och datainsamlingen har skett genom sex semistrukturerade intervjuer. Intervjuade respondenter är auktoriserade revisorer som har relevant kunskap om revisorsrotation. Resultat och slutsats: Denna studie visar att revisorer upplever att revisorsrotation stärker revisorns oberoende och kan därför ha en positiv inverkan på revisionskvaliteten. Revisorsrotation upplevs även ha en positiv inverkan på revisorns kompetens då revisorsrotation ger revisorn ett nytt perspektiv på revisionsuppdraget vilket förbättrar hens förmåga att upptäcka oegentligheter i finansiella rapporter. Studien visar samtidigt på att revisorer upplever en negativ inverkan på revisorns kompetens som i sin tur har en negativ inverkan på revisionskvaliteten eftersom den insamlade kunskapen om klienten förloras vid en rotation. Studien har verifierat resultaten i många tidigare studier dessutom har funnit att klientens storlek har en inverkan på revisorns oberoende och längden på uppdraget. / Background: An unlimited audit tenure is assumed to have a negative impact on the audit quality. The auditor rotation rules were introduced in order to improve the audit quality. By limiting the assignment time, auditor rotation is assumed to strengthen the auditor's independence, which in turn has a positive impact on the audit quality. Previous studies believe that the audit quality consists of the auditor's independence and competence. While some studies claim that auditor rotation strengthens the auditor's independence and thus increases the audit quality, other studies claim that auditor rotation impairs the auditor's competence and that has a negative impact on the audit quality. Against this background, it is interesting to study how the auditors themselves feel that the auditor rotation rules affect their independence, competence and audit quality. Questions: How do auditors feel that the mandatory auditor rotation rules affect the audit quality? Purpose: The purpose of this study is to create an understanding of how the auditor rotation rules affect the audit quality based on auditors' perceptions. This study thus contributes to increased knowledge about the impact of auditor rotation on the auditor's independence and the auditor's competence based on the auditors' own perceptions. Method: The study was conducted using a qualitative method and the data collection took place through six semi-structured interviews. The interviewed respondents were authorized auditors who had appropriate knowledge about the auditor rotation.  Results and conclusion: This study shows that auditors feel that auditor rotation rules strengthen the auditor's independence and can therefore have a positive impact on audit quality. Auditor rotation is also perceived to have a positive impact on the auditor's competence as auditor rotation gives the auditor a new perspective on the audit tenure, which improves her ability to detect irregularities in the financial reports. At the same time, the study shows that auditors also experience a negative impact on the auditor's competence, which in turn has a negative impact on the audit quality. Because the auditor rotation leads to the auditor losing client-specific information. This study verifies the previous studies' conclusions but also shows that the client size has also an impact on the auditor’s independence and the length of the tenure.

Forskningsfråga: Vilka är nyckelfaktorerna som påverkar småföretags beslut att delta eller avstå från frivillig revision?  Syfte: Syftet är att undersöka de faktorer som påverkar småföretags beslut att delta eller avstå från frivillig revision och att undersöka de potentiella för- och nackdelar förknippade med sådana revisioner. Metod: I denna studie används en kvalitativt ansats, där data samlas genom semistrukturerade intervjuer med tolv småföretag. För att analysera insamlade data strukturerades det empiriska materialet i olika kategorier baserad på studiens teoretiska ramverk. Insamlade data utifrån studiens intervjuer jämfördes med den teoretiska referensramen för att avslöja likheter och skillnader. Slutsats: Resultatet av studien visar att de främsta motiven för småföretag som avstod frivillig revision är att kostnaden ansågs vara onödig och alltför hög. Dessa företag är mer intresserade av andra ekonomiska tjänster så som upprättande av bokslut samt rådgivning. De företagen som genomgår frivillig revision gör det främst för att säkerställa kvaliteten på årsredovisningen, samt för rådgivning. / Research questions: What are the key factors influencing small firms’ decisions to participate or forgo voluntary auditing?  Purpose: The purpose is to examine the factors that influence small firms’ decisions to participate or forgo voluntary auditing and to explore the potential benefits and costs associated with such audits.  Method: In this study a qualitative approach is used, collecting data through semi-structured interviews with twelve smaller companies. To analyze collected data, the empirical material was structured into different categories based on the study’s theoretical framework. Collected data based in the study’s interviews were compared with the theoretical frame of reference to reveal similarities and differences.  Conclusion: The results of the study show that the main motives för small companies that refrained from voluntary audits are that the cost was considered unnecessary and too high. These companies are more interested in other financial services such as preparing financial statements and consulting. The companies that undergo a voluntary audit do so primarily to ensure the quality of the annual report, as well as for advice.

In 2010, the obligation to audit was abolished in Sweden with the aim of promoting entrepreneurship and minimizing its costs. As a result, today the majority of small private limited companies choose not to have an audit. Furthermore, there is a negative trend in the audit industry as the number of qualified auditors has decreased significantly since the abolition of the audit obligation.   Considering the 2017 review report by Riksrevisionen, which concluded that the audit obligation should be reintroduced in Sweden, this thesis addresses the question of whether the audit obligation should be reintroduced in Sweden. Previous research in other geographical areas indicates that auditing has positive effects for companies by increasing the quality of their financial reports. Moreover, further research indicates that there are no compelling reasons to mandate auditing for small private companies and that the auditor could be replaced by an accounting consultant. This relatively understudied area is therefore worthy of investigation, partly because of the inconsistent results observed in previous research and partly because few studies are based on Swedish society. The objective of this thesis is to examine the various perspectives on the removal of the audit obligation and to contribute to the debate on whether a reintroduction should be considered. Additionally, the study aims to assess the impact of a potential reintroduction of the audit obligation on the quality of reporting for the companies concerned. The thesis addresses the roles of auditors and accounting consultants for small private limited companies in Sweden. Through the qualitative method of interviewing company managers, auditors, and accounting consultants, the positions of these stakeholders are elucidated.  The results of the study indicate that the majority of respondents do not believe that the audit obligation should be reintroduced in Sweden. This is because the results suggest that an authorized accounting consultant can effectively serve as a substitute for the auditor for small private limited companies, thereby compensating for the potential loss of quality that may arise in the absence of an auditor. Additionally, the results demonstrate that auditing provides a quality stamp, but that the benefits of this do not exceed the costs incurred by the companies. The primary rationale for opposing the reintroduction of auditing is that the current audit methodology is ill-suited to the needs of small private limited companies, resulting in excessive costs. Moreover, the results strongly suggest that some form of external control is necessary, rather than mandatory auditing. Potential solutions include increased controls from Skatteverket or requiring an authorized accounting consultant. In conclusion, the findings demonstrate that auditing is a valuable practice with beneficial effects for both businesses and society at large. Nevertheless, the evidence suggests that there are currently insufficient compelling reasons to advocate for the reinstatement of mandatory audits in Sweden.

This study has examined organizational commitment among employees at a small office belonging to a larger auditing firm that is not part of the Big Four, and the role this commitment plays in the decision to stay or to resign. The industry is characterized by a high overall turnover rate, with a large portion of employees leaving within three years. This creates problems in the form of skill shortages, high workloads, and the risk of stress and burnout. Research indicates that engaged employees are more likely to stay with their employer, making it interesting to investigate how employees express their commitment. This has been done using organizational commitment theory and its components: affective, continuance, and normative commitment. By conducting five semi-structured interviews with employees, data for analysis was collected. The results show that the different components play different roles at different times, but it appears that affective commitment is the primary factor that makes them stay. The affective component is also something the employer can work to promote among employees through various activities, such as implementing a mentor and ensuring that employees develop and feel trusted by the organization, which this organization has managed well. Continuance and normative commitment seem to be more prominent according to different situations and individuals. / Detta arbete har undersökt organisatoriskt engagemang hos medarbetare på ett mindre kontor tillhörande en större revisionsbyrå som inte tillhör Big Four, och vilken roll detta engagemang har i beslutet att stanna kvar eller säga upp sig. Branschen präglas av en hög generell personalomsättning där en stor del av personalen slutar inom tre år. Det skapar problem i form av kompetensbrist, hög arbetsbelastning och risk för stress och utbrändhet. Det finns forskning som pekar på att engagerad personal stannar hos sin arbetsgivare i högre utsträckning, vilket gör det intressant att undersöka hur anställda uttrycker sitt engagemang. Detta har gjorts med hjälp av organisatorisk engagemangsteori och dess komponenter: affektivt, kontinuerligt och normativt engagemang. Genom att hålla fem stycken semistrukturerade intervjuer med anställda har underlag för analys insamlats. Resultatet visar att de olika komponenterna spelar olika roller vid olika tillfällen, men det framstår att det affektiva engagemanget är den främsta komponenten som får dem att stanna kvar. Den affektiva komponenten är även något arbetsgivaren kan arbeta för att främja hos medarbetare genom att bland annat implementera en handledare samt se till att medarbetarna utvecklas och känner ett förtroende från organisationen, vilket är något denna arbetsgivare har lyckats bra med. Det kontinuerliga och normativa engagemanget ter sig vara mer framträdande efter olika situationer och individer.

On the 1st of November 2010 more than 70% of small companies on the stock market, in Sweden, have chosen to abolish the audit system; however despite this elimination some companies advocated the importance of using the audit system. The aim of the paper is to highlight and explain the underlying reasons to that the owners of small limited company chooses to retain the audit. A qualitative method was adopted which uses semi-structured interviews, a total of 13 interviews were conducted, two of them were face to face and eleven were phone interviews. The empirical results showed that there are a number of reasons behind the small companies choice of audit, serving its own cause, seriousness of the audit system, information asymmetry, the Swedish Tax Agency, the credibility of the various stakeholders, the need of advice, lack of time, lack of knowledge in economics, educational level concerning finance and sales, to name a few.

The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise risk management concept. The purpose of the study is to set a procurement fraud risk management process in place which will serve as a comprehensive framework for the enterprise risk manager as well as the internal auditor to limit the enterprise's exposure to procurement fraud risks as far as possible. The study firstly focus on the analysis of the steps within the procurement process which is the starting point for the identification of the fraud risks. Secondly the enterprise risk management model is applied in the format of a procurement risk matrix within the procurement function. The study is an indication that procurement fraud cannot be completely prevented but that the appearance thereof can be limited by means of the extensive procurement fraud risk management model. Recommendations for future studies include the application of the enterprise risk management model in other functional areas within the enterprise. / Die voorkoms van aankoopbedrog vereis van die onderneming se bestuur, ondernemingsrisikobestuurder en interne ouditeur om aankoopbedrogrisiko's effektief binne die konteks van die ondernemingsrisikobestuurskonsep aan te spreek. Die doel van die studie is om `n aankoopbedrogrisikobestuursproses daar te stel wat as `n omvattende raamwerk vir die ondernemingsrisikobestuurder en interne ouditeur kan dien om die onderneming se blootstelling aan aankoopbedrogrisiko's so ver as moontlik te beperk. Die studie fokus eerstens op die ontleding van die stappe in die aankoopproses wat as vertrekpunt vir die identifisering van bedrogrisiko's dien. Tweedens word die ondernemingsrisikobestuursmodel in die vorm van `n aankoopbedrogrisikomatriks in die aankoopfunksie toegepas. Die studie dui daarop dat alhoewel aankoopbedrog nie volkome verhoed kan word nie, die voorkoms daarvan wel beperk kan word deur die toepassing van `n omvattende aankoopbedrogrisikobestuursmodel. Aanbevelings vir verdere studies sluit die toepassing van die ondernemingsrisikobestuursmodel op ander funksionele terreine van die onderneming in. / Auditing / M. Com. (Auditing)

當審計工作是採抽查方式進行時，審計準則公報（STATEMENT ON AUDITING STANDARD 簡稱SAS ）允計採用統計或非統計抽樣程序肪推論母體，然而在SAS NO. ３９發佈之 前，這些準則並未提供任何有關非統計抽樣程序之指引，而SAS NO. ３９則對當未採 用正式的統計抽樣程序時，規下一種特殊的非統計推論模式。本研究之目的，即是於 執行遵行抽查時，將採用SAS NO. ３９所規定的非統計推論模式之結果，與採用其他 幾種非統計推論模式之結果作一七較，以決定何種推論模式較具可靠性。此外，並測 試在各種不同的推論模式下，審計人員的遵行測試之推論，對樣本大小及樣本偏差率 之敏感性。 文獻部份，係將有關人類直覺統訕能力之相關重要文獻作一沿革性之介紹；主要分為 兩大部分，一是心理學上之相關文獻，一是會計及審計學上之相關文獻。 實證部份係以國內會計師事務所之審計人員為受試者，問卷共分為１６種（四種不同 推論模式乘四種不同樣本組合），採不具名方式寄發，回函經整理後，採變異數分析 ，以決定何種推論模式較具可靠性。

本文主要換討SOX之後宣告重編公司之經濟後果。探討如下議題:(1)信用評等是否/如何反應公司的重編資訊;(2)重編內涵與經理人異動之關聯性;(3)經理人異動、信用評等改變以及重編嚴重性三者之關聯性。 / Following the passage of the Sarbanes-Oxley Act of 2002 (SOX), the increasing occurrence of accounting restatements has drawn considerable attention concerning the financial statement quality and adverse consequences of accounting restatements from investors, regulators, auditors and business communities. The primary purpose of this research is to investigate the economic consequences of accounting restatements announced after SOX based on their relations with credit ratings and management turnover. To examine the following research issues of (1) whether and how the credit rating reacts to companies’ restatements, (2) whether restatement characteristics are associated with management turnover, and (3) what the association among management turnover, credit ratings, and restatement severity is, I gather data on 1,838 companies that restated financial statements between 1997 and 2005. In the first part of the study, my results provide empirical evidence consistent with the conjecture that higher severity restatements are more likely to be followed by subsequent unfavorable ratings. Furthermore, rating agencies using accounting-based measures to predict the probability of bankruptcy perform better in assessing ratings in the post-SOX period. Moreover, rating agencies give auditor changes a “fresh-look” after SOX. In the second part of the study, the likelihood of CEO/CFO turnover significantly increases for companies with higher restatements of severity, and a CEO is more likely to be terminated if the company credit rating following restatements is downgraded. The results show that there is no “cop a plea” effect and when restatements are prompted by companies, management turnover appears to be more concerned with the dollar amount of overstatement on income and/or restatements affecting core earnings. In addition, when executives window-dress earnings to portray a more favorable earnings picture, they are more likely to be terminated following subsequent financial restatements. Moreover, results also indicate that after SOX companies seem more likely to blame their auditors for restatements of higher severity and dismiss their auditors afterwards to maybe avoid the replacements of management.

Bakgrund: År 2010 avskaffades revisionsplikten för småbolag i Sverige. Detta medförde att mindre bolag frivilligt kunde välja att anlita revision eller inte. I dagsläget väljer 25 % av bolagen att anlita revisor. Syfte: Syftet med uppsatsen är att undersöka varför småföretag väljer att anlita en revisor trots avskaffandet av revisionsplikten. Studien kommer att undersöka faktorerna som bidrar till att revision efterfrågas. Metod: Primärdata har samlats in genom kvalitativa och kvantitativa forskningsmetoder. Den kvalitativa ansatsen består av intervjuer med småföretagare inom tjänstesektorn och handelsbranschen. För att få mer djupgående information om huvudämnet har intervjuer även skett med en auktoriserad revisor och en jurist som suttit med som representant för Företagarna i den statliga utredningen som föreslog avskaffandet av revisionsplikten. Den kvantitativa metoden utgörsav en enkätundersökning som besvarats av 130 småföretag. Slutsats: Vår slutsats är att efterfrågan på revision beror på flera faktorer och de faktorerna som har konstaterats ha en inverkan på att mindre bolag efterfrågar revision är intressenter, internnytta, rådgivning, företagsstorlek, outsourcing och branschtillhörighet. / Background: The abolishment of mandatory auditin Sweden was in 2010. This caused that smaller companies could voluntarly choose between to beaudited or not. Today,25 % of the smaller companies voluntarly choose to be audited. Purpose:The pupose with this study is to examine why smaller companies choose to hire an accountant although the abolishment of mandatory audit. The study will investigate which factors that causes demand of audit. Method: Primary data has been collected through a qualitative and a quantitative research method. The qualitative method has been collected through interviews with small companies in the service and tradesector. To get more detailed information about the main subject, interviewshasconductedwithacertifiedaccountantandwithalawyerwhoas adelegateon thebehalfofthe business association(Företagarna)in the stateinvestigation thatsuggested abolitionofmandatoryauditonsmallercompanies.The quantitative method consists of a survey answered by 130 small businesses. Conclusion: The conclusion is that the demand on auditing depends on several factors and the factors that have been identified as having an impact on smaller companies requesting the auditis stakeholders, internal benefits, consulting, companysize outsourcing and industryaffiliation.

En förutsättning för att revisionsbyråer skall överleva, är att lägga fokus på både förbättring och förnyelse av tjänster och produkter. Detta för att företag kontinuerligt behöver anpassa sitt utbud till den externa miljöns skiften och föränderliga efterfrågan. Syftet med denna studie är att förklara hur integrerat ledarskap påverkar förmågan att uppnå ambidexterity i revisionsbyråer. Studien har för avsikt att utforska olika ledarskapsstilar och eventuella samband mellan dessa och ambidexterity i revisionsbyråer. Genom användning av relevant teori och angränsande litteratur som berör integrerat ledarskap och ambidexterity, har en modell tagits fram som undersöker kopplingar mellan de aktuella ledarskapsstilarna och ambidexterity i revisionsbyråer. Med hjälp av en enkätundersökning som skickades till auktoriserade och godkända revisorer, har modellen testats empiriskt. Detta resulterade i 141 svar, där 104 svar var fullständiga. Resultaten av studien indikerar att ingen av de testade ledarskapsstilarna kan signifikant förklara någon påverkan på ambidexterity, dock tyder resultatet på att en auktoriserad revisor har en negativ påverkan på ambidexterity i förhållande till en godkänd revisor. Tidigare forskning tyder på att ambidexterity påverkas av faktorer som inte berörs i denna studie. Möjligtvis  har dessa faktorer starkare påverkan på ambidexterity än integrerat ledarskap vilket kan vara anledning till varför något förklarande samband på området inte kunnat påvisas. Oavsett vad som styr ambidexterity verkar revisionsbyråer i en föränderlig miljö vilket medför att förbättringar av befintligt utbud är viktigt att fokusera på samtidigt som helt nya tjänster verkar behövas för långsiktig överlevnad.   Kunskap vad gäller hur ledarskap påverkar ambidexterity kan medföra att revisionsbyråer får en inblick om vad som kan öka deras överlevnad. Genom en balans mellan exploaterande och utforskande innovationer, kan konkurrenskraften stärkas för byråerna.   Nyckelord: Ambidexterity, innovation, exploaterande och utforskande innovation, ledarskap, integrerat ledarskap, revisionsbyråer, auktoriserad och godkänd revisor. / A prerequisite for audit firms to survive, is focus on both improvement and renewal of services and products. This because companies constantly need to adapt their range of services and products to the external environment fluctuations and changing demands. The purpose of the study is to explain how integrated leadership affects the ability to achieve ambidexterity in accounting firms. The study aims to explore various leadership styles and potential relationships between them and ambidexterity in audit firms. Thru use of relevant theory and adjoining literature regarding integrated leadership and ambidexterity, a model has been produced which examines connections between the current leadership styles and ambidexterity in audit firms. With the help of a questionnaire sent to authorized and approved auditors, the model has been tested empirically. This resulted in 141 responses, with 104 completed responses.  The results of the study indicates that none of the tested leadership styles can explain effect on ambidexterity, however, the result shows that authorized auditors have a negative correlation with ambidexterity in relation to approved auditors. Recent research indicates that ambidexterity is affected by factors not being covered in this study. Possibly these factors have stronger effect on ambidexterity than integrated leadership which may be the reason why no explaining relationship has been found on the matter. Regardless what governs ambidexterity audit firms operates in a changing environment, which makes improvements of existing supply important to focus at the same time as new services seem to be needed for long term survival.   Knowledge regarding how leadership affects ambidexterity implies that audit firms get a glimpse of what could increase their survival. Through a balance between exploitative and explorative innovation, it contributes to improving the competitiveness of the firms.   Keywords: Ambidexterity, innovation, exploitative and explorative innovation, leadership, integrated leadership, accounting firms, authorized and approved auditor.