Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?

Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten case...

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Bibliographic Details
Main Authors: Berg, Marie, Petersson, Emma
Format: Others
Language:Swedish
Published: Högskolan Kristianstad, Institutionen för ekonomi
Subjects:
LAW/JURISPRUDENCE
RÄTTSVETENSKAP/JURIDIK
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-3016
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spelling ndltd-UPSALLA1-oai-DiVA.org-hkr-30162013-01-08T13:11:51ZRegelstyrning eller självreglering - skiljer sig revisorns bedömning åt?sweBerg, MariePetersson, EmmaHögskolan Kristianstad, Institutionen för ekonomiHögskolan Kristianstad, Institutionen för ekonomiLAW/JURISPRUDENCERÄTTSVETENSKAP/JURIDIKThe purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants. The result of our investigation shows that the judgments don’t differ between the laws. The accountant has become more aware of his independence due to the self regulation in the new law. The dissertation is written in Swedish. Student thesisinfo:eu-repo/semantics/bachelorThesistexthttp://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-3016Local oai:eprints.bibl.hkr.se.oai2:40application/pdfinfo:eu-repo/semantics/openAccess
collection NDLTD
language Swedish
format Others
sources NDLTD
topic LAW/JURISPRUDENCE
RÄTTSVETENSKAP/JURIDIK
spellingShingle LAW/JURISPRUDENCE
RÄTTSVETENSKAP/JURIDIK
Berg, Marie
Petersson, Emma
Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?
description The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants. The result of our investigation shows that the judgments don’t differ between the laws. The accountant has become more aware of his independence due to the self regulation in the new law. The dissertation is written in Swedish.
author Berg, Marie
Petersson, Emma
author_facet Berg, Marie
Petersson, Emma
author_sort Berg, Marie
title Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?
title_short Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?
title_full Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?
title_fullStr Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?
title_full_unstemmed Regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?
title_sort regelstyrning eller självreglering - skiljer sig revisorns bedömning åt?
publisher Högskolan Kristianstad, Institutionen för ekonomi
url http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-3016
work_keys_str_mv AT bergmarie regelstyrningellersjalvregleringskiljersigrevisornsbedomningat
AT peterssonemma regelstyrningellersjalvregleringskiljersigrevisornsbedomningat
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