7. Slutsats
7.4 Förslag till vidare forskning
För att få en djupare förståelse för revisionsutskottens påverkan på revisionskostnaden är ett förslag att framtida forskning kan bedrivas med kvalitativ ansats. Detta ger möjlighet att utforska revisionsutskottledamöternas upplevelser, åsikter och erfarenheter på ett mer kvalitativt sätt. Genom alternativa datainsamlingsformer kan även egenskaper hos utskott och ledamöter observeras på ett nytt sätt. Genom exempelvis enkätundersökning som
53
testar ledamöternas kompetenser inom definierade områden kan expertis observeras. Vidare kan datainsamlingsformer som exempelvis intervjuer och fokusgrupper ge möjlighet att skapa ytterligare förståelse och kunskap om utskottens aktivitet. Här föreslår vi studier som undersöker möteslängd, intensitet och engagemang hos utskotts- ledamöterna. Eftersom utskottets aktivitet är den variabel vi funnit ha signifikant påverkan på revisionskostnaden anser vi det intressant att genomföra ytterligare studier på just den variabeln.
Då 34,30 % av bolagen i vår studie har valt att inte implementera revisionsutskott anser vi det intressant att undersöka styrelsers och bolags motiv till detta val. Motsatsvis hade det varit intressant att se forskning där personer som har regelbunden kontakt med revisionsutskott, exempelvis ekonomichefer eller revisorer, intervjuas.
Denna studie är utformad med en tvärsnittsdesign där vi samlat data från samma tidsperiod. För att kunna dra jämförande slutsatser är ett alternativ att genomföra en studie med en longitudinell ansats. Data kan samlas från innan och efter införande av revisionsutskott i olika företag för att exempelvis se vilken skillnad revisionsutskottet faktiskt har gjort på revisionskostnaden eller se effekterna av utvecklingsarbete.
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Appendix
Tabell 7: OLS- regression exklusive storlek
Modell 1 (n=207) Modell 2 (n=136)
Variabler B SE(b) VIF B SE(b) VIF
Konstant -0,805 0,324 -0,868 0,541 Oberoende variabler Rutskott 0,454** 0,130 1,139 Antal möten 0,176** 0,044 1,442 Erfarenhet 0,011 0,021 1,371 Finexp 0,169 0,285 1,237 Oberoende -0,015 0,221 1,267 Kvinnor 0,584† 0,340 1,179 Komplexitet Dotterbolag 0,196** 0,013 1,330 0,162** 0,016 1,614 (KUFO+VL)/TT -0,355 0,389 1,375 -0,215 0,508 1,419 Risk Förlust -0,386* 0,137 1,286 -0,612** 0,186 1,479 S/EK 0,001 0,001 1,027 0,000 0,001 1,147 Revisor Revisorspecialist 0,040 0,131 1,273 0,126 0,161 1,280 Styrelse- variabler Sexpertis 0,038* 0,019 1,154 0,026 0,026 1,184 Soberoende -0,228† 0,124 1,131 -0,446* 0,170 1,382 Smöten 0,002 0,014 1,195 -0,013 0,017 1,275 Bransch1 Teknologi -0,356† 0,193 1,342 -0,116 0,275 1,477 Hälsa -0,172 0,209 1,669 0,057 0,269 1,883 Konsumentvaror 0,179 0,195 1,255 0,030 0,235 1,487 Konsumenttjänster -0,101 0,209 1,285 -0,186 0,267 1,469 Material 0,501* 0,248 1,317 0,216 0,323 1,538 Övriga 0,580† 0,301 1,482 0,743* 0,373 1,705 R2/Adj R2/F-värde/Sign. 0,704/0,681/30,285/0,000 0,718/0,672/15,536/0,000
† Signifikant samband på 0,10 nivå; * signifikant samband på 0,05 nivå; ** signifikant samband på 0,01 nivå.