Title:

Changes in the auditing work of asset management companies.

Advisor:

Bengt Bengtsson

Examiner:

Stig Sörling

Authors

: Mattias Skog & Andrea Cyganik

Purpose:

The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.

Methodology:

The study is based on an adductive approach using a quantitative method.

Theoretical framework:

The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.

Empirical findings:

The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.

Conclusion:

The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen.