Val av revisionsbyrå
Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag?
Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551. Purpose: The purpose with this thesis is to investigate and declare the factors that affects the selection of audit firm for Swedish limited companies, and how these factors varies due to the characteristics of the company.Method: The thesis had a positivistic perspective and a deductive approach, where theories first were used to get an understanding to the empirical data.Empirical method: To be able to analyze which factors affecting Swedish limited companies? selection of audit firm, this thesis had a quantitative data collection approach. The data collection consisted of both primary and secondary data, where the primary data was gathered through web-questionnaires, and the secondary through companies? annual reports and other databases. The sample of respondents in this thesis was selected through a stratified sample, based on the companies´ size and stock exchange listing. The sample consisted of 603 companies.Conclusion: The survey, which was based on thirteen factors regarding the company´s characteristics which had been investigated earlier. Continuously, the analysis showed that eight of these factors were demanded when selecting an audit firm. Simultaneously after dividing the respondents, derived from their characteristics, we found that the demand on the thirteen factors varied depending on the companies? type.