RESULTATETS BEGRÄNSNINGAR
8.2 Forskningsetiska principer
Vid vetenskapliga studier kan flera etiska-och samhällsrelaterade problem uppstå vilka är viktiga att bemöta och ta hänsyn till. Generellt är det fem etiska principer som alla vetenskapliga studier bör förhålla sig till. Bryman och Bell (2013, s. 137) listar dem som, informationskravet där forskaren ska förmedla syftet med studien till de personer som berörs, och samtyckeskravet vilket vid experiment innebär att försökspersoner ska vara där frivilligt. Vidare bör en studie även ta hänsyn till konfidentialitets- och anonymitetskravet som innebär att de uppgifter som studien samlar in ska behandlas med konfidentialitet, nyttjandekravet vilket förklarar att uppgifterna som samlas in endast får användas för det de är ämnade till. Slutligen falska förespeglingar vilket innebär att forskaren inte på något sätt ska vilseleda eller ge felaktig information till försökspersoner. Då examensarbetet data kommer från företagsuppgifter som är tillgängliga för allmänheten så bryter inte arbetet på något sätt mot dessa principer. Uppgifterna är inte konfidentiella och de kommer endast användas för utsatt ändamål.
Utöver de fem principerna är det även viktig att genomföra studien objektivt så att den inte präglas av författarnas ståndpunkt (Bryman & Bell, 2013, s. 156-157). Då examensarbetet utgår från en objektiv verklighetssyn så ligger detta ständigt i fokus och författarna har inte infört några egna subjektiva värderingar som kan leda till att arbetets trovärdighet förvanskas. En annan aspekt att ta hänsyn till, då examensarbetet använder tidigare teorier, metoder och studier, är upphovsrätten de tidigare forskarna har. Upphovsrätten ämnar att skydda upphovsägarna från att någon olovligen kopierar deras intellektuella äganderätt (Bryman & Bell, 2013, s. 156). För att undvika eventuell olovlig plagiat har tydlig källhänvisning genomsyrat arbetet samtidigt som materialet som använts ständigt har omarbetats.
Slutligen är en viktig aspekt att behandla vilka implikationer examensarbetets resultat samt slutsats kring en eventuell återinföring av allmän revisionsplikt kan medföra för samhället och då främst de mindre bolagen. Vid ett återinförande av allmän revisionsplikt
59 kan mindre bolag uppleva en negativ effekt i med de ökade kostnader som tvingande revision skulle innebära. Förhållande mellan nytta och kostnad för revision ser som tidigare nämnt olika ut bolag emellan och vissa bolag skulle därför kunna skadas av ett återinförande av allmän revisionsplikt. Samtidigt återfinns även samhälleliga fördelar, vilket bland annat diskuteras mer utförligt i analysen, såsom mer intäkter till staten.
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