6. Diskussion och slutsats
6.3 Förslag till framtida forskning
Då vi fann ett negativt samband mellan partnerstrukturen och NAS år 2014 anser vi att detta bör undersökas vidare, möjligen i utländska kontexter eller på onoterade svenska bolag. Om möjligheten uppkommer vore en undersökning kring sambandet med siffror direkt tagna ur revisionsbyråernas årsredovisningar att rekommendera. Även vad som faktiskt påverkar partnerstrukturen i revisionsbyråerna skulle kunna undersökas vidare då forskningen på detta område i dagsläget är bristfällig.
I appendix, bild 4 syns vår regression gällande att fler män i styrelse och ledning har ett positivt samband med en mer konkurrenspräglad partnerstruktur. Detta samband kan undersökas vidare för att finna en djupare förståelse kring hur och varför detta sker. År 2009 fann vi ett signifikant samband mellan att fler kvinnor i befattningsposition ökade försäljningen av NAS vilket vi ansåg kunde bero på att kvinnor är bättre på att inge förtroende. Detta skulle kunna undersökas genom en studie som mer specifikt fokuserar på om kvinnliga revisorer tenderar att sälja mer NAS än manliga. Till sist skulle även en undersökning kunna genomföras något år efter att EU:s nya revisionspaket införts, i juni 2016. Då skulle en jämförelse kunna ske mellan hur försäljningen av NAS har förändrats sedan införandet och hur det påverkat de olika byråernas NAS-försäljning.
40
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Appendix
β SE (β) VIF β SE (β) VIF (Konstant) ,350 1,122 1,056 1,478 PS -0,439** ,161 5,919 Revkost 0,569*** ,099 4,904 0,906*** ,052 1,229 Andrabolag -,132 ,148 1,108 -,156 ,154 1,103 Kfördelning 8,496* 3,862 5,794 Kön -,172 ,202 1,131 -,152 ,209 1,126 Storlek 0,243*** ,066 4,753 Risk -,023 ,048 1,172 -,041 ,049 1,122 DB ,062 ,083 3,513 KPMG -0,430* ,181 1,321 EY -,236 ,168 1,489 Deloitte -0,592** ,202 1,360 Byråbyte -,243 ,519 1,045 -,218 ,538 1,042 Finans -0,536* ,230 1,955 -,065 ,204 1,433 Teknologi ,009 ,223 1,475 -,021 ,229 1,438 Tele ,193 ,433 1,201 ,298 ,429 1,093 Dagligvaror -,367 ,235 1,470 -0,384† ,230 1,315 Sällanköpsvaror 0,585* ,246 1,299 0,596* ,255 1,291 Material ,044 ,355 1,271 ,290 ,350 1,148 Energi -,812 ,531 1,092 -0,914† ,549 1,083 Hälsa 0,577* ,229 1,557 0,441† ,232 1,479Adj R2 / F-värde / Sign. 0,690 / 25, 325 / 0,000 0,665 / 27,119 / 0,000 Modell 2
2014 (n=198) 2014 (n=198)
51 β SE (β) VIF β SE (β) VIF (Konstant) 1,135 1,504 -.181 .678 PS Revkost 0,923*** 0,052 1,211 -.038 .023 1.211 Andrabolag -0,141 0,156 1,101 -.036 .070 1.101 Kfördelning -0,996 1,694 1,077 21.621*** .764 1.077 Kön -0,191 0,212 1,120 .089 .096 1.120 Storlek Risk -0,040 0,050 1,122 -.001 .023 1.122 DB KPMG EY Deloitte Byråbyte -0,072 0,545 1,031 -.334 .246 1.031 Finans -0,086 0,208 1,431 .048 .094 1.431 Teknologi 0,060 0,231 1,414 -.183† .104 1.414 Tele -0,391† 0,234 1,315 .327† .195 1.077 Dagligvaror 0,620* 0,259 1,289 .015 .106 1.315 Sällanköpsvaror 0,154 0,433 1,077 -.053 .117 1.289 Material 0,336 0,356 1,145 -.104 .161 1.145 Energi -0,762 0,555 1,072 -.345 .250 1.072 Hälsa 0,433† 0,236 1,479 .016 .106 1.479
Adj R2 / F-värde / Sign. 0,654 / 27,559 / 0,000 0,818 / 64,296 / 0,000
PS beroende
Modell 4
2014 (n=198)
Modell 3
52 β SE (β) VIF β SE (β) VIF (Konstant) -,048 1,922 1,569† ,882 PS -,031 ,030 5,716 -,012 ,014 1,195 Revkost 0,887*** ,080 4,207 0,898*** ,080 4,174 Andrabolag -,043 ,133 1,291 -,034 ,132 1,255 Kfördelning ,718 3,417 19,232 -2,325* ,827 1,120 Kön -,014 ,222 1,192 -,032 ,222 1,187 Storlek ,030 ,056 4,184 ,025 ,056 4,160 Risk -,044 ,044 1,144 -,048 ,044 1,140 PwC ,029 ,211 3,312 KPMG EY Deloitte -,707 ,779 21,459 Byråbyte -,495 ,364 1,136 -,440 ,364 1,126 Finans ,028 ,204 1,782 ,029 ,203 1,760 Teknologi -,299 ,194 1,615 -,253 ,193 1,583 Dagligvaror ,300 ,198 1,333 ,308 ,198 1,321 Sällanköpsvaror ,117 ,238 1,203 ,164 ,237 1,188 Tele -,014 ,399 1,097 -,028 ,399 1,090 Material ,206 ,334 1,139 ,255 ,334 1,130 Energi -1,885* ,775 1,051 -1,767* ,774 1,043 Hälsa ,261 ,194 1,522 ,269 ,194 1,516
Adj R2 / F-värde / Sign. 0,752 / 30,907 / 0,000 0,750 / 34,396 / 0,000
Modell 5 Modell 6
53 β SE (β) VIF (Konstant) -0,052 1,056 PS 0,004 0,017 1,201 Revkost 0,979*** 0,057 1,322 Andrabolag -0,020 0,163 1,213 Kfördelning -1,395 1,051 1,128 Kön -0,142 0,284 1,180 Storlek Risk -0,022 0,056 1,144 PwC KPMG EY Deloitte Byråbyte -0,295 0,466 1,122 Finans 0,033 0,233 1,457 Teknologi -0,235 0,239 1,566 Dagligvaror 0,448† 0,251 1,301 Sällanköpsvaror -0,004 0,295 1,195 Tele 0,172 0,511 1,085 Material 0,454 0,424 1,108 Energi -1,617 0,986 1,028 Hälsa 0,495* 0,245 1,470
Adj R2 / F-värde / Sign. 0,664 / - / -
Utan normalförd. Modell 7