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Revisorns oberoende: En studie av anmälningsskyldighetens påverkan på revisorsyrkets oberoende
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Auditor Independence : A Study of the Effect of Auditors’ Duty to Report Crime in Sweden (English)
Abstract [sv]

Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolagslagen har påverkat revisorsyrkets oberoende. Studiens problematik grundar sig i att revisorns oberoende tycks ha påverkats av att en ogrundad anmälan enligt reglerna om anmälningsskyldighet kan få långtgående juridiska och yrkesmässiga konsekvenser för en revisor. En revisor som underlåter att anmäla till åklagare kan emellertid inte bli skadeståndsskyldig, utan kan endast bli föremål för disciplinära åtgärder. Detta i kombination med att lagen föreskriver att revisorn ska anmäla vid en låg misstankegrad försätter revisorn i en svår situation. Studiens empiriska material består av sekundärdata i form av offentlig statistik, myndighetsrapporter, lagtext och Revisorsnämndens praxis. Det empiriska materialet analyseras med utgångspunkt i Goldman & Barlevs (1974) "Behavioral Model of Independence". En analys av lagens syfte och utformning, samt verkningar av anmälningsskyldigheten, visar att lagändringen borde ha inneburit en förstärkning av revisorns oberoende, men tycks ha urholkats av att reglerna inte efterlevs i den utsträckning som lagstiftaren åsyftade. Studiens resultat är följaktligen att reglerna om anmälnings-skyldighet minskar revisorsyrkets oberoende.

Abstract [en]

This thesis analyzes how the independence of Swedish external auditors have been affected by their duty to report economic crime in joint stock companies. The problematization of the study is based on how the auditors’ duty to report crime seems to have had a negative effect on the auditor profession’s independence. It seems like the consequences to report crime according to the duty has no clear benefit to the auditor. It might even look like omitting to report crime involves lesser risk compared to the risk associated with reporting according to the duty. The empirical data consists of secondary data from The Supervisory Board of Public Accountants, The Swedish Economic Crime Authority and The Swedish National Council for Crime Prevention. The analysis is based on the "Behavioral Model of Independence" developed by Goldman & Barlev (1974) and indicates that, from a theoretical point of view, the legislation should have increased the auditors’ independence. However, the positive effect seems to have been eroded by non-compliance of the regulation by the auditors. Therefore, this thesis suggests that the auditors’ duty to report crime have had a negative impact on auditors’ independence.

Place, publisher, year, edition, pages
2014.
Keyword [sv]
Revisor, oberoende, anmälningsskyldighet, anmälningsplikt, ABL 9:42-44
National Category
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-116242OAI: oai:DiVA.org:su-116242DiVA: diva2:805712
Supervisors
Examiners
Available from: 2015-04-23 Created: 2015-04-16 Last updated: 2015-04-23Bibliographically approved

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