Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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
Beviljande av krediter: underlättas kreditgivning av att en revisor anlitas?
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Granting of credits : does an auditor simplify the access to a credit? (English)
Abstract [en]

Abstract

All essential information needs to be available for the decision-maker to make a well-founded business decision (Svedin 1992). An auditor is necessary for the information to be considered reliable (Moore & Ronen 1990). The audit requirement was abolished November 1st 2010 for small businesses, which gives them the opportunity to opt out the auditor (SOU 2008:32).

The study aims to investigate whether a credit is facilitated when the borrower hire an auditor. Furthermore, the study aims to investigate whether the choice of auditor is relevant, because previous research has demonstrated that the quality of auditing differ depending on the choice of audit firm (Moore & Ronen 1990).

This studies purpose was answered by implementing and analyzing eight semi-structured interviews, which were asked to creditors that works at various banks in Värmlands County.

The results of the study indicate that previous research do not correspond to the actual facts that were emerged from the interviews. The creditors found the auditor less important, since they believed that the trust of the owner which would run the company were more important to analyze. Furthermore, there were differences in opinion among the respondents, regarding the importance of choice of auditor. Some respondents found the firm of accountants more relevant than others.

It could be interesting to examine the auditor's role in the granting of credit again in a few years when the audit requirement abolition possibly has resulted in a greater impact on lending.

Key words: Auditor, Borrowers, Creditor, Asymmetric information, Agency theory, Lending process

Place, publisher, year, edition, pages
2013. , 50 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-27710Local ID: FE:3OAI: oai:DiVA.org:kau-27710DiVA: diva2:627056
Subject / course
Business Administration
Educational program
Business Administration and Economics, 180 hp
Presentation
2013-05-20, Karlstads Universitet, KARLSTAD, 08:00
Supervisors
Examiners
Available from: 2013-07-02 Created: 2013-06-10 Last updated: 2017-08-16Bibliographically approved

Open Access in DiVA

fulltext(14840 kB)5 downloads
File information
File name FULLTEXT01.pdfFile size 14840 kBChecksum SHA-512
9b71f2c382322c880a3cc4e413f3b295565f986b788c6964f0393646bda6eed440fc95bddd26a8a0bf0e0bbc2579f929a7be5586d2d6b809cb727c8c0b8e6916
Type fulltextMimetype application/pdf

By organisation
Karlstad Business School
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 5 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 34 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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