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Avskaffande av revisionsplikten: -         Alternativkostnader som kan uppkomma för de mindre företagen
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Abolishment of the statutory audit : - the options cost that may arise (English)
Abstract [en]

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria’s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK.

 

The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area. The basis and as a point of comparison when analyzing the agency theory, the theory about economical efficiency in communities and the theory regarding transaction cost will be used.

 

The conclusion that can be drawn from this essay is that it may arise option cost for the smaller companies that have the opportunity to choose not to have an auditor.

Place, publisher, year, edition, pages
2011. , 52 p.
Keyword [en]
options cost, abolishment, audits, small companies, agency theory, transaction cost theory
Keyword [sv]
alternativkostnader, avskaffandet, revision, mindre bolag, agentteorin, transaktionskostnadsteorin
National Category
Economics and Business Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-21454ISRN: ORU-HHS/FEK-GK-2012/0018--SEOAI: oai:DiVA.org:oru-21454DiVA: diva2:488350
Subject / course
Företagsekonomi
Presentation
2012-01-13, T215, Örebro, 10:15 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-02-28 Created: 2012-02-01 Last updated: 2017-10-17Bibliographically approved

Open Access in DiVA

fulltext(494 kB)345 downloads
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Type fulltextMimetype application/pdf

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Zimic, AldinWrigsell, JosefineSag, Melissa
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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
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf