Малый бизнес играет существенную роль в развитии и формировании стабильной рыночной структуры государства, а также участвует в развитии экономического сектора. Развитие производства малого и среднего предпринимательства создает благоприятные условия для оздоровления экономики. Оптимизация налогообложения является важным фактором, который повышает эффективность деятельности предприятия, особенно для малых предприятий, поскольку уплата значительных сумм налогов снижают возможность малых предприятий на рынке конкурировать с крупными предприятиями. Упрощенная система налогообложения для субъектов малого предпринимательства значительно упрощает работу налогоплательщиков, одновременно уменьшая налоговое бремя, что способствует развитию среднего и малого бизнеса, уровень развития которого определяет уровень развития экономики страны в целом. На основе систематизации организационно-методических подходов к учету на малых предприятиях в зависимости от применяемого налогового режима сформирована упрощенная методика анализа хозяйственной деятельности для субъектов малого бизнеса. Разработаны направления развития информационного обеспечения анализа хозяйственной деятельности на малых предприятиях позволяющие учитывать условия функционирования предприятий малого бизнеса РФ. / Small business plays a significant role in the development and formation of a stable market structure of the state, as well as participates in the development of the economic sector. The development of small and medium-sized enterprises creates favorable conditions for economic recovery. Tax optimization is an important factor that improves the efficiency of the enterprise, especially for small businesses, because the payment of large amounts of taxes reduce the ability of small businesses to compete with large enterprises in the market. The simplified tax system for small businesses greatly simplifies the work of taxpayers, while reducing the tax burden, which contributes to the development of small and medium businesses, the level of development of which determines the level of development of the economy as a whole. On the basis of systematization of organizational and methodological approaches to accounting in small enterprises, depending on the tax regime, a simplified method of analysis of economic activity for small businesses is formed. Directions of development of information support of the analysis of economic activity at small enterprises allowing to consider conditions of functioning of the enterprises of small business of the Russian Federation are developed.

Sedan lagändringen år 2010, gällande avskaffandet av revisionsplikten för små aktiebolag, ställs numera företag inför ett val. Likt samtliga företag så krävs ett ställningstagande om vilken revisionsbyrå som väljs att anlitas. Ett litet aktiebolag antas, på grund av mindre resurser, behöva överlägga för- och nackdelar i högre grad än större företag. Vilket leder till studiens syfte som är att ta reda på vilka faktorer som påverkar små aktiebolags val av revisionsbyrå. Tidigare forskning och redovisningsteorier tyder på att det inte bara är små aktiebolags värderingar som leder till vilken revisionsbyrå som väljs, utan också företagets struktur påverkar valet. Därför är studiens avsikt att både analysera revisionsbyråers skiljande faktorer samt företagsstrukturen hos små aktiebolag. Detta görs med hjälp av en enkätundersökning som skickas ut till slumpmässigt valda företag i Sverige. Studiens resultat bekräftar en del av tidigare forskning. Det påvisas att sannolikheten att ett litet aktiebolag väljer en revisionsbyrå inom Big 4 ökar med företagets storlek samt företagets skuldsättningsgrad. Vidare tyder resultatet på att desto mindre priskänsligt företaget är och desto mer de värdesätter kvalité, personlig relation och varumärke, ju troligare är det att Big 4 väljs. Studien ämnar att ge en bättre förståelse kring revisionsvalet samtidigt som både små aktiebolag och revisionsbyråer kan fokusera på de faktorer som inverkar valet. Som framtida forskning anses revisorn som oberoende vara ett intresseväckande område att fördjupa sig mer i. / Since 2010 when the accounting laws in Sweden cha four nged, small businesses are now facing a choice whether to be audited or not. Like all businesses, this includes a choice regarding what auditing firm to hire. Small businesses must consider the pros and cons in greater extent than bigger businesses because of their overall lower resources. This leads to the purpose of the study which is to find out what factors affect the choice of selecting an auditing firm. Previous research and accounting theories suggest that, in addition to the factors of the auditing firm, the business’ corporate structure can affect their choice. Therefore, the study is aiming to analyze both the auditing firms various characteristics and the corporate structure of the business. This is performed by sending out a survey to randomly selected small businesses in Sweden and analyzing the data once received. The result of the study partly confirms the previous studies conducted in the same field. It indicates that the probability for a small business to choose an auditing firm within Big four increases with the business size and the gearing ratio. Further, the result indicates that the less price sensitive a business is. So, the higher they value auditing quality, personal relationship and that the auditing firm is well-known, the higher is the probability that they will decide to hire an auditing firm within Big firms. The research is aiming to increase the understanding regarding auditing choice and help both the auditing firms and the companies to understand what factors can affect the choice. As a topic for future research, we find that the auditors’ independence would be interesting, since this research indicates the relevance of it.

Informationssäkerhet är en viktig aspekt i dagens samhälle då information i alla former är väsentligt för företag att förvalta och använda för att driva verksamheten vidare. Inom informationssäkerhet existerar det interna och externa hot. Syftet med denna rapport är att undersöka hur mindre företag upplever interna respektive externa informationssäkerhetshot samt hur de hanterar dem. Frågeställningen till studien presenteras nedan. Till vilken grad påverkas mindre företag av informationssäkerhetshot? Den primära frågeställningen är uppdelad i två frågor som presenteras nedan Till vilken grad upplever mindre företag interna hot? Till vilken grad upplever mindre företag externa hot? I studien beskrivs shadow security, brist på utbildning och stöld på informationstillgångar som tre största interna informationssäkerhetshot. Ransomware, phishing och bring your own devices beskrivs som tre av de största externa informationssäkerhetshoten. Detta resultat förväntas att kunna ge kunskap och bidra till identifieringen och försåtelsen av olika informationssäkerhetshot mot mindre företag. De respondenterna som har deltagit i semistrukturerade intervjuerna under denna studie hade alla någon slags roll som IT-ansvarig på respektive företag. Alla intervjuer genomfördes med företag från Hälsingland. / Information security is an important aspect of today's society as information in all forms is essential for companies to manage and use to drive the business further. Within information security, internal and external threats are two aspects that exist. The purpose of this report is to examine how smaller companies experience internal and external information security threats and how they manage these threats. The question to the study is presented below.  To what extent are smaller companies affected by information security threats?  The primary question is divided into two questions presented below To what extent do smaller companies experience internal threats? To what extent do smaller companies experience external threats? The study describes shadow security, lack of education and theft of information assets as three largest internal information security threats. Ransomware, phishing and bring your own devices are described as three of the largest external information security threats. This result is expected to provide knowledge and contribute to the identification and neglect of various information security threats to smaller companies. The respondents who have participated in the semi-structured interviews during this study all had some sort of role as IT manager at each company. All interviews were done with respondents with companies from Hälsingland.

Inledning: Det finns idag drygt 1,2 miljoner företag i Sverige och av de så består cirka 95 procent av så kallade småföretag med upp till tio anställda. Småföretag har ofta svårt att se användningen av all extern redovisning som produceras och det leder till att kostnaden för redovisningen blir större än nyttan. För att kostnaderna för de mindre företagen inte ska bli för stora så är det viktigt att lagstiftningen och redovisningen inte är för komplicerad. Syfte: Syftet med vår studie är att redogöra för hur ägare till ägarledda småföretag ser på användningen av sin externa redovisning. Vi vill undersöka när redovisningen används och vilken nytta småföretagare upplever att den bidrar med i förhållande till hur komplicerad den är. Genom att testa våra hypoteser vill vi mäta vilken användning de har av sin redovisning i kontakt med sina intressenter samt testa om det finns samband med bakomliggande faktorer. Metod: För att uppfylla studiens syfte har vi utgått från en deduktiv ansats. Vi har genom en kvantitativ enkätundersökning samlat in material från ägare till småföretag där de har fått svara på vad de anser om sin externa redovisning och när de använder den. Resultat: Resultatet visar att ägare till småföretag främst använder sin redovisning när motparten kräver eller efterfrågar den. Har ägaren ekonomisk utbildning har företaget bättre användning av redovisningen på kort sikt. Vi ser att när företag blir 8–10 anställda så överensstämmer nyttan bättre med hur komplicerad redovisningen är samt att kontakten med intressenter utvidgas. / Introduction: Today there are just over 1.2 million companies in Sweden and of these, about 95 per cent consists of so-called small companies with up to ten employees. Small companies often find it difficult to see the use of all external accounting that is produced, and this results in the cost of the accounting being greater than the benefit. In order for the costs for the smaller companies not to be too large, it is important that the legislation and the accounting are not too complicated. Purpose: The purpose of our study is to describe how owners of owner-managed small businesses look at the use of their external accounting. We want to investigate when the accounting is used and what benefit small business owners feel that it contributes in relation to how complicated it is. By testing our hypotheses, we want to measure what use they have of their accounting in contact with their stakeholders and test whether there are correlations with underlying factors. Method: To fulfill the purpose of the study, we have assumed a deductive approach. Through a quantitative questionnaire, we have collected material from owners of small businesses where they have had to answer what they consider about their external accounting and when they use it. Result: The result shows that owners of small businesses primarily use their accounting when the counterparty requires or requests it. If the owner has financial education, the company has better use of the accounting in the short term. We see that when companies become 8–10 employees, the benefits are better matched to how complicated the accounting is and that contact with stakeholders is expanded.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-09-21T12:01:48Z No. of bitstreams: 1 Juliane de Castilhos Spanholi_.pdf: 1043640 bytes, checksum: 13a504e27c0711974289be4759122d6d (MD5) / Made available in DSpace on 2018-09-21T12:01:48Z (GMT). No. of bitstreams: 1 Juliane de Castilhos Spanholi_.pdf: 1043640 bytes, checksum: 13a504e27c0711974289be4759122d6d (MD5) Previous issue date: 2018-04-04 / Nenhuma / Ao longo dos anos as empresas industriais foram desenvolvendo atividades cada vez mais complexas, tornando necessárias mais informações de qualidade para fins de gestão. A contabilidade de gestão e seus artefatos foram se aprimorando de forma a lidar com as dificuldades impostas por esse ambiente empresarial, buscando novas formas de atender à crescente necessidade de informações de forma a suportar o processo de tomada de decisão. Nesse contexto, o objetivo deste estudo é analisar a adoção dos Artefatos da Contabilidade de Gestão (ACG) por empresas de pequeno porte do Rio Grande do Sul do segmento industrial. Com a finalidade de construir o instrumento de pesquisa com base nos ACG mais pesquisados em estudos anteriores, os ACG foram investigados em 26 publicações nacionais. Para realização deste estudo, aplicou-se uma survey aos gestores de pequenas empresas industriais do Rio Grande do Sul, se obtendo um retorno de 155 respondentes. Os principais achados evidenciam que as pequenas empresas analisadas tendem a adotar mais os métodos de custeio por absorção, ABC e variável, enquanto que o BSC e o EVA foram os menos adotados, sendo que a escassez de recursos financeiros para a implantação e manutenção dos ACG foi a principal dificuldade identificada. Por meio da regressão múltipla foi identificado que o custeio variável e o EVA apresentaram evidência significativa de relação positiva com a percepção de desempenho. Enquanto que o custo meta apresentou evidência significativa de relação negativa, no entanto, deve ser avaliado com cautela visto que a literatura aponta que todos os artefatos tendem a aumentar o desempenho, em virtude de fornecer mais informações para tomada de decisão, melhorando os controles das empresas. / Over the years industrial companies have been developing more and more complex activities, requiring more quality information for management purposes. Management accounting and its practices have been improved in order to deal with the difficulties imposed by this business environment, seeking new ways to meet the growing need for information in order to support the decision-making process. In this context, the objective of this study is to analyze the adoption of Management Accounting Practices by small companies in the industrial segment of Rio Grande do Sul. The practices were investigated in 26 Brazilian publications, with the purpose of constructing the research instrument based on the most researched practices in previous studies. For this study, a survey was applied to managers of small industrial companies in Rio Grande do Sul, obtaining a return of 155 respondents. The main findings show that the small firms analyzed tend to adopt more absorption costing, variable costing and activity based costing, while BSC e EVA were the least adopted, and the scarcity of financial resources for the implementation and maintenance of the practices was the main difficulty. Through multiple regression it was identified that variable costing and EVA presented significant evidence of a positive relation with performance perception. On the other hand, target costing presented significant evidence of a negative relation to performance, however, this result should be evaluated with caution because all practices tend to increase performance, by providing more information for decision making, improving control of companies.

L’objectif de cette recherche est d’étudier la coopétition dans les petites entreprises. La coopétition est un sujet de recherche depuis vingt ans maintenant. Cette stratégie fait particulièrement l’objet d’un nombre croissant de publications depuis la fin des années 2000. La coopétition apparaît dans la littérature comme une stratégie paradoxale porteuse de performances mais également de risques pour les entreprises. Ces risques peuvent réduire la performance des entreprises ou bien conduire à l’échec de cette stratégie. Un management de la coopétition apparaît donc comme primordial pour bénéficier pleinement des avantanges de cette stratégie. Cependant, la plupart des études ont été conduites dans des grandes entreprises. Nous ne savons que très peu de choses sur la coopétition dans les petites entreprises. De par la spécificité des petites entreprises d’une part, et la multiplication des stratégies de coopétition dans les petites entreprises d’autre part, la recherche sur la coopétition dans ces entreprises présente de forts enjeux théoriques et empiriques. Cette étude cherche donc à expliquer comment fonctionne la coopétition dans les petites entreprises, c’est-à-dire à décrire ses modalités, à en définir un management efficace pour gérer les risques coopétitifs et à en évaluer l’impact sur la performance. Nous mobilisons une approche qualitative et une approche quantitative pour répondre à ces questions en étudiant le cas des agences immobilières en France. Les résultats de cette étude montrent que : (1) la coopétition dans les petites entreprises obéit drastiquement à la Loi proxémique ; (2) les principes d’intégration individuelle du paradoxe coopétitif, de séparation organisationnelle et de co-management des activités communes entre coopétiteurs sont nécessaires pour manager les risques coopétitifs ; (3) la coopétition impacte positivement la performance dans un contexte de petites entreprises. Les résultats montrent tout l’intérêt de la coopétition pour les petites entreprises et contribue à la connaissance de la théorie générale de la coopétition. / The objective of this research is to study coopetition in small businesses. Coopetition is a subject of research for twenty years now. This strategy is particularly the subject of a growing number of publications since the late 2000s. Coopetition appears in the literature as a paradoxical strategy bringing performance but also risks for companies. These risks may reduce the performance of companies or lead to the failure of this strategy. A particular management of coopetition appears as crucial to fully benefit from the avantanges of this strategy. However, most studies have been conducted in large companies. We know very little about coopetition in small businesses. On the one hand, because of the specificity of small businesses, and on the other hand, the proliferation of coopetition strategies in small businesses, research on coopetition in these companies has strong theoretical and empirical issues. This study seeks to explain how coopetition works in small businesses, that is to say, to describe its modalities, to define an effective management of coopetitive risks and to assess its impact on performance. We mobilize a qualitative approach and a quantitative approach to answer to these questions by studying the case of real estate agencies in France. The results of this study show that: (1) coopetition in small businesses to drastically obeys to the Proximity Law; (2) the management principles of individual integration of coopetitive paradox, of organizational separation, and of co-management of joint activities between coopetitors are necessary to manage coopetitive risks; (3) coopetition positively impacts the performance in a context of small business. The results show the advantage for small businesses to adopt coopetition strategies and contributes to the knowledge on the general theory of coopetition.

Na atual conjuntura, a competitividade das empresas passou a ser condição sine qua non para a permanência no mercado. Ademais, a competitividade deixou de depender da empresa por si só e passou a ser resultado da competitividade de toda a cadeia de valor em que a empresa está inserida. Neste contexto, surge no Brasil o Programa Nacional de Encadeamento Produtivo que visa, dentre outros objetivos, desenvolver a cadeia de valor de empresas para aumentar a competitividade de pequenos, médios e grandes negócios. O Programa Nacional de Encadeamento Produtivo atua em cinco focos estratégicos, sendo um deles o foco em Rede de Aprendizagem. O foco Rede de Aprendizagem, por fortalecer as ligações e interações entre os membros de uma cadeia de valor, ajuda no desenvolvimento dos outros focos estratégicos do programa. Possui, assim, importância singular em todo o processo de encadeamento produtivo. Mesmo com tamanha importância, as redes ainda estão aquém do potencial de desenvolvimento que elas podem gerar. Deste modo, o trabalho teve como objetivo geral propor referências para auxiliar o desenvolvimento de redes organizacionais. Para tanto, realizou-se pesquisa qualitativa baseada em entrevistas em profundidade. As entrevistas foram realizadas em oito redes organizacionais. Com base nas boas práticas existentes, nas diferentes formas de atuação, na cultura de cooperação entre os membros das redes e no impacto efetivo que cada uma das redes visitadas produz nas empresas, foram propostas referências para nortear o desenvolvimento das redes de aprendizagem. Os principais resultados foram referências sobre estrutura de gestão, processos internos, funções dos membros, métricas de desenvolvimento, dentre outros norteadores de atuação. / Nowadays, the competitiveness of enterprises has become an indispensable condition for surviving in the market. Furthermore, competitiveness no longer depends on the company itself, but rather became a result of the competitiveness of the whole value chain. In this context, the National Program for Productive Linkage was established in Brazil. This program aims, among other objectives, at developing the value chain of companies in order to increase the competitiveness of small, medium and large businesses. The National Program for Productive Linkage act on five strategic foci, one of them being the focus on Learning Network. The Learning Network focus, by strengthening the connections and interactions among members of a chain value, enhances the development of the other strategic foci of the program and, thus, has a singular importance in the whole process of the productive linkage. Despite being so important, the networks are still below the potential for development that they can generate. Therefore, the main objective of this study was to propose references to support the development of entrepreneurial Learning Networks. To this end, a qualitative research was done, based on in-depth interviews. The interviews were conducted in eight organizational networks. Based on: (i) the existing good practices; (ii) the various ways of working; (iii) the cooperational culture among their members; and (iv) the effective impacts that Organizational Networks produce in the enterprises; references have been proposed to guide the development of Learning Network. The main results were references to management structure, internal processes, functions of members, development metrics, among other guides for better performance.

On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study was the fraud triangle theory. Data were collected and triangulated through semistructured interviews, company internal control policy and procedure documents, the Committee of Sponsoring Organizations of the Treadway Commission internal control framework, and the Small Business Administration internal control good practices. Data were analyzed through coding. There were 3 themes which emerged in relation to addressing the central research question: cash collection, separation of duties, and attentiveness and awareness. The findings could contribute to positive social change by providing best practices for small business owners to mitigate the components of the fraud triangle and subsequently decrease, if not eliminate, fraud from occurring in small businesses.

<p>Final assignment for Bachelor Degree in Business Administration,</p><p>Mid Sweden University in Östersund</p><p>Spring term 2008</p><p>Title: Abolishment of statutory audit – a qualitative research on banks attitude when credit rating small businesses</p><p>Author: Rima Harouki, Carina Hoffmann</p><p>Supervisor: Anna-Maria Jansson</p><p>Background & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished. The purpose of statutory audit is to secure the credibility in the information presented by the companies. For banks, as a credit institution, audited material is of great significant. What is their attitude towards abolishment of the statutory audit?</p><p>Aim: Our aim is to find out if an abolishment of the statutory audit affects the decision process of the banks when granting credit.</p><p>Method: The research continues qualitative interviews with representatives of the four largest banks in Sweden. The collection of the material has been brought together, analyzed and resulted in our conclusions.</p><p>Result & conclusion: The study reveals that the banks most likely will continue to request audited economical reports in the future.</p><p>Key words: Audit, mandatory audit, small businesses, credit grant, credit institutions</p> / <p>Examensarbete i Företagsekonomi, Mittuniversitetet i Östersund</p><p>C-uppsats VT-2008</p><p>Titel: Revisionspliktens försvinnande – en kvalitativ studie om bankernas kreditbedömning av småföretag</p><p>Författare: Rima Harouki, Carina Hoffmann</p><p>Handledare: Anna-Maria Jansson</p><p>Bakgrund & Problem: Sverige har haft revisionsplikt för samtliga aktiebolag sedan 1983. I samband med medlemskapet i EU blev det möjligt att enligt EG:s fjärde direktiv tillåta att små bolag undantas från revisionsplikten, vilket är upp till de enskilda medlemsländerna att ta ställning till. I EU är det idag få som har kvar revisionsplikten för småföretag, Sverige är en av dem. Det förs diskussioner om huruvida Sverige ska avskaffa revisionsplikten och en utredning under ledning av justitierådet Bo Svensson presenterades nyligen, där man finner att nuvarande revisionsplikt bör avskaffas. Revisionen syfte är att ge trovärdighet åt den information som ett företag lämnar. För banker, i sin roll som kreditgivare, ingår det reviderade materialet som en del av beslutsunderlaget. Hur förhåller sig bankerna till ett eventuellt slopande av revisionsplikten?</p><p>Syfte: Uppsatsens syfte var att undersöka om avskaffad revisionsplikt påverkar kreditgivarnas beslutsprocess vid bedömning av kreditgivning.</p><p>Metod: Undersökningen består av kvalitativa intervjuer med respondenter från de fyra största bankerna i Sverige. Underlaget har sammanställts, analyserats och resulterat i våra slutsatser.</p><p>Resultat & slutsats: Undersökningen visade att bankerna med största sannolikhet även fortsättningsvis kommer att begära reviderade siffror vid utlåning.</p><p>Nyckelord: Revision, revisionsplikten, små aktiebolag, kreditgivning, banker</p>

Final assignment for Bachelor Degree in Business Administration, Mid Sweden University in Östersund Spring term 2008 Title: Abolishment of statutory audit – a qualitative research on banks attitude when credit rating small businesses Author: Rima Harouki, Carina Hoffmann Supervisor: Anna-Maria Jansson Background &amp; problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished. The purpose of statutory audit is to secure the credibility in the information presented by the companies. For banks, as a credit institution, audited material is of great significant. What is their attitude towards abolishment of the statutory audit? Aim: Our aim is to find out if an abolishment of the statutory audit affects the decision process of the banks when granting credit. Method: The research continues qualitative interviews with representatives of the four largest banks in Sweden. The collection of the material has been brought together, analyzed and resulted in our conclusions. Result &amp; conclusion: The study reveals that the banks most likely will continue to request audited economical reports in the future. Key words: Audit, mandatory audit, small businesses, credit grant, credit institutions / Examensarbete i Företagsekonomi, Mittuniversitetet i Östersund C-uppsats VT-2008 Titel: Revisionspliktens försvinnande – en kvalitativ studie om bankernas kreditbedömning av småföretag Författare: Rima Harouki, Carina Hoffmann Handledare: Anna-Maria Jansson Bakgrund &amp; Problem: Sverige har haft revisionsplikt för samtliga aktiebolag sedan 1983. I samband med medlemskapet i EU blev det möjligt att enligt EG:s fjärde direktiv tillåta att små bolag undantas från revisionsplikten, vilket är upp till de enskilda medlemsländerna att ta ställning till. I EU är det idag få som har kvar revisionsplikten för småföretag, Sverige är en av dem. Det förs diskussioner om huruvida Sverige ska avskaffa revisionsplikten och en utredning under ledning av justitierådet Bo Svensson presenterades nyligen, där man finner att nuvarande revisionsplikt bör avskaffas. Revisionen syfte är att ge trovärdighet åt den information som ett företag lämnar. För banker, i sin roll som kreditgivare, ingår det reviderade materialet som en del av beslutsunderlaget. Hur förhåller sig bankerna till ett eventuellt slopande av revisionsplikten? Syfte: Uppsatsens syfte var att undersöka om avskaffad revisionsplikt påverkar kreditgivarnas beslutsprocess vid bedömning av kreditgivning. Metod: Undersökningen består av kvalitativa intervjuer med respondenter från de fyra största bankerna i Sverige. Underlaget har sammanställts, analyserats och resulterat i våra slutsatser. Resultat &amp; slutsats: Undersökningen visade att bankerna med största sannolikhet även fortsättningsvis kommer att begära reviderade siffror vid utlåning. Nyckelord: Revision, revisionsplikten, små aktiebolag, kreditgivning, banker