Förslag på vidare forskning

Under studiens gång har vi hunnit fundera på vad som skulle kunna göras för att förbättra studien ännu mer, framförallt för att få en tydlig inblick i hur små svenska aktiebolag värdesätter revision. Ett förslag på vidare forskning är att utföra en liknande undersökning, dock med fler företag i urvalet. En sådan studie hade bidragit till att slutsatser skulle kunna generaliseras till hela populationen.

Genom att ha läst flera vetenskapliga artiklar har vi funnit att det gjorts komparativa studier mellan olika länder, exempelvis Danmark och Storbritannien. Det skiljer sig ganska mycket vad gäller gränsvärdena i respektive land, vilket kan påvisa att företagen i de olika länderna tycker olika. Mindre företag kan tycka att en viss faktor spelar in medan större företag inte gör det. Därför skulle det vara intressant att genomföra en komparativ studie mellan Sverige och ett land med snarlika gränsvärden (exempelvis Finland, Danmark, Norge med flera).

Det hade även varit intressant om en forskargrupp hade fått resurser för att kunna genomföra en mer omfattande studie, likt Jill Collis studier. Ett samarbete mellan en forskargrupp och statliga organisationer (exempelvis Regeringen, Bolagsverket, Skatteverket med flera) hade kunnat bidra till att båda parterna får viktiga frågor besvarade genom undersökningen.

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