Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

The purpose of this essay was to find out how leaders in micro service firms practice HRM and identify which HRM related problems they experience in their leadership. A case study consisting two cases was carried out. The study has shown that leaders in micro service firms use a highly personalised, informal management and involve their employees in the firm?s development. The findings were that leaders of micro service firms do not have any theoretical knowledge of HRM practises because of lack of education.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & 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.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Entrepreneurial firms face unique challenges in attracting and acquiring human resources due to difficulties associated with resource constraint and organization legitimacy, often described as liabilities of "smallness" and "newness". The aim of this paper is to examine the "smallness" and "newness" challenges met by small entrepreneurial firms, which strategies they apply to counter these challenges, and if these strategies can be explained by the firm's HR philosophy. Since few studies on Human Resource Management (HRM) in small entrepreneurial firms exist, a framework combining theory from the research fields of HRM, entrepreneurship and small firms has been developed. Employing a qualitative case study design of five small Swedish entrepreneurial firms, our findings demonstrate four "smallness" and "newness" challenges and seven strategies that either counteract or prevent them. Furthermore, results showed that the strategies applied seemed to have no significance with regards to the firm's HR philosophy.

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

The purpose of this thesis is to examine how the competitiveness of family firms is affected by governance mechanisms. The thesis addresses four governance mechanisms: inefficient labor markets, inefficient capital markets, self control and altruism. We have conducted an abductive method to be able to perform a qualitative research study. In this study two family firms have been examined, ROL and Indiska Magasinet. We conclude that the presence of inefficient labor and capital markets within the studied family firms give rise to negative effects in terms of difficulties of hiring talented employees.

ThepurposeofthisBachelor?sthesiswastoexaminetheinternalinformationmanagementatBoråsBoråsTMEABviaacasestudy.InordertoachievethispurposeanInformationAuditwasconducted.ThetheoreticalframeworkormodelfortheauditwasthatofBuchananandGibb.Dataforthestudywascollectedusingfocusgroupinterviewsandpolicydocuments.Theinterviewswereanalyzedwiththehelpofqualitativecontentanalysis.ThetheoreticalmodelofChoo?sInformationmanagementcyclewasusedtofurtherdescribetheorganizationsinternalinformationmanagement.Theresultsshowalackofpredeterminedroutinesandpoliciesregardinginformationmanagementandtheuseofinformationresources.Furthermore,theunitK:,FacebookandtheweeklyThursdaystaffmeetingwereidentifiedasthethreemostimportantresourcesforinternalinformationmanagement.Inaccordancewiththeinformationauditanorganizationdescriptionwascompletedusingpolicydocuments.Theauthoralsopresentsfoursuggestionsforactionplanswiththehelpoftheresultsofthecontentanalysis.Thestudyrevealedthattheinternalinformationmanagementwasrathergood.Thiswasduetotherathersmallsizeoftheorganizationandthatthestaffhadawellfunctioningcooperation.Thiscooperationisdescribedassomewhatproblematicasfrictionbetweensomedepartmentswasidentified..