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What influences auditors to disclose key audit matters: An investigation on what audit characteristics matters in the disclosure of key audit matters
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Aim: The aim of the study is to investigate what influences the number of key audit matters (KAM) disclosed by the auditor and to provide more empirical knowledge to the existing literature on KAM.

 

Method: The study is based on the positivistic research philosophy and has a deductive approach. For the empirical data, a quantitative approach has been used with acquired secondary data collected from the database Retriever Business as well as annual reports. The population in the study consists of 313 companies listed on the Swedish stock exchange, where the final selection was 296 companies. Data has been analyzed with descriptive statistics and by using the statistical program SPSS via a correlation analysis and finally a multiple regression analysis.

 

Result & Conclusions: The study found that gender does not have a significant effect on the number of disclosed KAM. However, evidence was found that there are dissimilarities between the number of KAM and audit firms, Further, a positive relationship was discovered between audit fee and the number of disclosed KAM.

 

Contribution of the study: The practical contribution of the study provides knowledge to standard setters and regulators to understand more detailed what audit characteristics influence the disclosed number of KAM in the audit report. The theoretical contribution is based on the previous research regarding KAM but adding the variable gender of the auditor, in a Swedish environment.

 

Suggestions for future research: One limitation in this study is the time frame that extends over a one-year period. The implementation of KAM is relatively new and one suggestion for continued research is to conduct a longitudinal study, investigating a longer period of time.

Abstract [sv]

Syfte: Syftet med studien är att undersöka vilka faktorer som påverkar antalet särskilt betydelsefulla områden (på engelska, key audit matters; KAM) som revisorn uppvisar i revisionsberättelsen, samt ge mer empirisk kunskap till den befintliga litteraturen om KAM.

 

Metod: Studien bygger på den positivistiska forskningsfilosofin och har ett deduktivt synsätt. Forskningsstrategin är kvantitativ och inhämtade sekundärdata från databasen Retriever Business samt årsredovisningar. Populationen i studien består av 313 bolag noterade på den svenska börsen, där det slutliga urvalet blev 296 företag. Data har analyserats med deskriptiv statistik och genom användning av det statistiska programmet SPSS via en korrelationsanalys och slutligen en multipel regressionsanalys.

 

Resultat & slutsats: Studiens resultat finner ingen signifikant effekt mellan könet på revisorn och antalet uppvisade KAM. Det framkom dock att det finns olikheter mellan antalet uppvisade KAM och revisionsbyrå. Vidare upptäcktes ett positivt samband mellan arvodet till revisorn och antalet inkluderade KAM i revisionsberättelsen.

 

Studiens bidrag: Studiens praktiska bidrag ger kunskap till beslutstagare och regulatorer att närmare förstå vilka revisionsegenskaper som påverkar det uppvisade antalet KAM i revisionsberättelsen. Det teoretiska bidraget bygger på tidigare forskning om KAM, men bidrar med revisorns kön som en ytterligare variabel, samt i en svensk kontext.

 

Förslag till fortsatt forskning: En begränsning i studien är tidsramen som sträcker sig över en ett-årsperiod. Implementeringen av KAM är relativt ny och ett förslag till fortsatt forskning blir därmed att genomföra en longitudinell studie som undersöker en längre tidsperiod.

Place, publisher, year, edition, pages
2019. , p. 72
Keywords [en]
Key audit matters, KAM, auditing
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-30435OAI: oai:DiVA.org:hig-30435DiVA, id: diva2:1337551
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2019-09-13 Created: 2019-07-16 Last updated: 2019-09-13Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
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Language
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Output format
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