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Rådgivningstjänster och revisorns oberoende: en europeisk litteraturstudie
Södertörn University, School of Social Sciences.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Bakgrund: Rådgivningstjänster utgör idag en betydande del för många revisionsbyråers verksamhet. Revisionsbyråer har på grund av sin revision en kunskapsbas som konkurrenterna ofta inte har, och ett förtroende som revisorer som ger en fördel i rådgivningsbranschen. Dock är det detta förtroende, eller oberoende, som många är rädda för ska åsidosättas när revisorn utför rådgivningstjänster. Studien tar stöd av olika ekonomiska teorier, med fokus på agentteorin.

Syfte: Studien syfte är att granska forskning avseende förhållandet mellan rådgivningstjänster och revisorns oberoende.

Metod: Studien har utförs genom en litteraturstudie. Fem stycken tidigare publicerade vetenskapliga artiklar har analyserats. Samtliga utvalda artiklar behandlar ett land som är medlem i EU.

Resultat: Studiens resultat visar att rådgivningstjänster påverkar revisorns synbara oberoende, men hittar inga starka bevis för att det påverkar revisorns faktiska oberoende. Olika länder i EU förhåller sig olika till revision och rådgivningstjänster. Studien visar även att intressenterna i regel upplever revisorn som mer oberoende om rådgivningstjänster utförs av en annan avdelning/personal på revisionsbyrån än den som utför revisionen. Den relativa nivån mellan rådgivning- och revisionsavgifter spelar också roll, samt om man köper rådgivningen från en Big-4 byrå eller inte.

Diskussion: IFACs etiska regler som EU följer nämner att revisorn måste vara synbart oberoende för sakkunniga intressenter. Vilka dessa intressenter är och huruvida de är sakkunniga eller ej diskuteras i studien, samt eventuell diskrepans mellan de analyserade artiklarnas resultat och intressenters faktiska åsikter och konkreta agerande. Studien väger företagens efterfrågan av rådgivning mot intressenters negativa syn på rådgivning och oberoende. 

Abstract [en]

Background: Non-auditing services is a big part of the revenue of auditing firms. Because of auditing, auditing firms aquire a knowledge about their clients that their competitors do not, along with a trust as auditors which gives them a competitive advantage in the non-auditing services industry. However it is this trust, or independence, that is of concern. There is a fear of an auditor compromising their independence when the auditor also supplies non-auditing services to the same client. This study is supported by different economic theories and models, focusing primarily on the agency-theory.

Purpose: The purpose of this study is to peruse research concerning the relationship between non-auditing services and auditor independence.

Method: The study is performed through a literature review. Five previously published articles have been analyzed. All the selected articles base their research on a specific country, being a member of the EU.

Results: The results of this study show that non-auditing services influences auditor independence in appearance, but find no strong evidence for influence on independence in fact. Different member states in the EU approach auditing and non-auditing services differently. The study shows that interested parties sometimes experience the auditor as more independent if the non-auditing services are performed by another division or personnel than the same auditor performing the audit itself. The relative level between non-auditing fees and auditing fees matter to some extent, as well as if the non-auditing services are bought from a Big-4 firm or not.

Discussion: The EU follows IFAC’s ethical guidelines, which mentions that auditors must be both independent in fact and independent in appearance to their interested parties, which are deemed to be outside experts. The study further discusses if these interested parties are experts or not, and if there is a discrepancy between the results of the analyzed articles and the actual opinions and actions of the interested parties. The study also weighs the demand for non-auditing services by the business management against the interested parties’ reported negative opinion towards non-auditing services and independence. 

Place, publisher, year, edition, pages
2013. , p. 31
Keywords [en]
independence, non-audit services, auditor, NAS
Keywords [sv]
oberoende, revision, rådgivningstjänster, revisor
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-19881OAI: oai:DiVA.org:sh-19881DiVA, id: diva2:654986
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-10-09 Created: 2013-10-07 Last updated: 2013-10-09Bibliographically approved

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Citation style
  • apa
  • ieee
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