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Revisionspliktens avskaffande: - En kvalitativ studie om påverkan på den ekonomiska brottsligheten och Skatteverkets arbete
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2008 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.

Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.

Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.

Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta.

Abstract [en]

Problem discussion: 25 years ago the Swedish government decided to introduce an audit duty for all limited companies in Sweden. Today the discussion are about however this law should be abolished or not and what companies who are able to use this possibility to choose audit.

Purpose: The authors purpose are to investigate however the abolishing of the audit duty could lead to an increase of the economic crime and if it’s going to influence the national tax board (skatteverket) in there work to control the economic crime.

Method: The authors have made a qualitative study. They got there empirical information collected from three personal interviews at the national tax board (skatteverket). The remaining information was collected from Internet, literature and computer database at the University of Örebro.

Conclusion: The economical crime should not be increased by the abolishing of the audit duty unless the companies consider that the benefit from getting away from the audit duty will give them more profits than what the auditor can give theme in form of knowledge and practical advice.

Place, publisher, year, edition, pages
2008. , 44 p.
Keyword [en]
Audit duty, Economic crimes, National tax board
Keyword [sv]
Revisionsplikt, Ekonomisk brottslighet, Skatteverket
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:oru:diva-2331ISRN: ORU-ESI/FEK-C--08/0065--SEOAI: oai:DiVA.org:oru-2331DiVA: diva2:139247
Presentation
(English)
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2009-05-05 Created: 2009-05-04 Last updated: 2009-05-05Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
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  • Other locale
More languages
Output format
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