Aggestam- Pontoppidan, C. (2014). Nästa steg i utvecklingen av EPSAS. Balansfördjupning, nr 2 2014.
Allegrini, M. & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure:
evidence from Italian Listed Companies. Journal of Management & Governance, Vol. 17 Issue 1, pp. 187-216.
Alvesson, M. & Sköldberg, K. (2007). Tolkning och reflektion. Vetenskapsfilosofi och kvalitativ metod. Lund: Studentlitteratur AB.
Arruñada, B. (1991). The provision of Non-Audit Services by Auditors: Let the market evolve and decide. International Review of Law and Economics, Vol. 19 Issue 4, pp. 513-531.
Ball, R. & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting & Economics, Vol. 39 Issue 1, pp. 83-128.
Berry, A., Citron, D. & Jarvis, R. (1987). The Information Needs of Bankers Dealing with Large and Small Companies. Certified Accountants Publications, London.
Berry, A. & Robertson, J. (2006). Overseas bankers in the UK and their use of information for making lending decisions: Changes from 1985. The British Accounting Review, Vol. 38 Issue 2, pp.
175-191.
Bolagsverket. (2014). Ändra eller välja bort revisor- aktiebolag. Hämtad den 15 september 2014.
Webbsida: http://www.bolagsverket.se/ff/foretagsformer/aktiebolag/driva/revisor
Bryman, A. & Bell, E. (2013). Företagsekonomiska forskningsmetoder. Stockholm: Liber.
Brännström, D. (2013). Nästa steg för revisionsplikten. Hämtad den 5 september 2014. Webbsida:
http://danbrannstrom.se/nasta-steg-for-revisionsplikten
Brännström, D. (2014). Revisionsplikten i valrörelsen. Hämtad den 23 oktober 2014. Webbsida:
http://danbrannstrom.se/revisionsplikten-i-valrorelsen
71
Caldwell, C. & Clapham, S.E. (2003). Organizational Trustworthiness: An International Perspective. Journal of Business Ethics, Vol. 47 Issue 4, pp. 349–364.
Carey, P., Knechel, W.R. & Tanewski, G. (2013). Costs and Benefits of Mandatory Auditing of For-profit Private and Not-for-profit Companies in Australia. Australian Accounting Review, Vol.
23 Issue 1, pp. 43-53.
Carrington, T. (2010). Revision. (1. uppl.) Malmö: Liber.
Chung, S. & Narasimhan, R. (2001). Perceived value of mandatory audits of small companies.
Managerial Auditing Journal, Vol. 16 Issue 3, pp. 120-123.
Clatworthy, M.A. & Peel, M.J. (2013). The impact of voluntary audit and governance
characteristics on accounting errors in private companies. Journal Of Accounting and Public Policy, Vol. 32 Issue 3, pp. 1-25.
Collis, J. (2010). Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark. International Journal of Auditing, Vol. 14 Issue 2, pp. 211-231.
Collis, J. (2012). Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. Accounting and Business Research, Vol. 42 Issue 4, pp. 441-468.
Collis, J. & Jarvis, R. (2000). How owner-managers use accounts. Research monograph. London:
ICAEW.
Collis, J. & Jarvis, R. (2002). Financial information and the management of small private
companies. Journal of Small Business and Enterprise Development, Vol. 9 Issue 2, pp. 100 – 110.
Collis, J., Jarvis, R. & Skerratt, L. (2004). The demand for the audit in small companies in the UK.
Accounting and Business Research, Vol. 34 Issue 2, pp. 87-100.
Combarros, J.L.L. (2000). Accounting and financial audit harmonization in the European Union.
European Accounting Review, Vol. 9 Issue 4, pp. 643-654.
72
Danielsson, C. (2012, a). Noteringar: Svenska bolag väljer att ha kvar revisorn. Balans, nr 2 2012.
Danielsson, C. (2012, b). Noteringar: Sämre årsredovisningar hos bolag utan revisor. Balans, nr 8-9 2012.
Dedman, E. & Kausar, A. (2012). The impact of voluntary audit on credit ratings: evidence from UK private firms. Accounting and Business Research, Vol. 42 Issue 4, pp. 397- 418.
Dedman, E., Kausar, A. & Lennox, C. (2013). The Demand for Audit in Private Firms:
Recent Large-Sample Evidence from the UK. European Accounting Review, Vol. 23 Issue 1, pp. 1-23.
Desira J. & Baldacchino, P.J. (2005). Jurors' and self-perceptions of the statutory auditors in Malta. Managerial Auditing Journal, Vol. 20 Issue 7, pp. 691 – 706.
Dewing, I.P. & Russell, P. (2002). Regulation of statutory audit in the European Union: New developments. Journal of Financial Regulation and Compliance, Vol. 10 Issue 1, pp. 68-78.
Europaparlamentet & Europeiska unionens råd. (2013). Europaparlamentets och rådets direktiv 2013/34/EU: av den 26 juni 2013 - om årsbokslut, koncernredovisning och rapporter i vissa typer av företag, om ändring av Europaparlamentets och rådets direktiv 2006/43/EG och om upphävande av rådets direktiv 78/660/EEG och 83/349/EEG. Europeiska unionens officiella tidning (13-06-29), 19-76.
FAR. (2013, a). FAR´s samlingsvolym. FAR Akademi AB, Stockholm, 2013.
FAR. (2013, b). God revisionssed. Hämtad den 3 september 2014. Webbsida: http://www.far.se/Du- i-din-yrkesroll/Revisor/Revision-andra-bestyrkandeuppdrag-och-ovriga-granskningsuppdrag/God-revisionssed/
FAR. (2013, c). Revision, andra bestyrkandeuppdrag och övriga granskningsuppdrag. Hämtad den 3 september 2014. Webbsida:
http://www.far.se/Du-i-din-yrkesroll/Revisor/Revision-andra-bestyrkandeuppdrag-och-ovriga-granskningsuppdrag/
73
Farrugia, K.J. & Baldacchino, P.J. (2005). Qualified audit opinions in Malta. Managerial Auditing Journal, Vol. 20 Issue 8, pp. 823-843.
Francis, J. R. (2004). What do we know about audit quality? British Accounting Review, Vol. 36 Issue 4, pp. 345- 368.
Frivision. (2014). Frågor och svar om frivillig revision. Hämtad den 5 september 2014. Webbsida:
http://www.frivision.se/frivillig-revision/fragor-och-svar-om-frivillig-revision
Glaser, B.G. & Strauss, A.L. (1967). The discovery of grounded theory: Strategies for qualitative research. Chicago: Aldine.
Guba, E.G. & Lincoln, Y.S. (1994). Competing paradigms in qualitative research. I: N.K. Denzin &
Y.S. Lincoln (red.), Handbook of qualitative research. Thousand Oaks, CA: Sage.
Hassink, H., Meuwissen, R. & Bollen, L. (2010). Fraud detection, redress and reporting by auditors.
Managerial Auditing Journal, Vol. 25 Issue 9, pp. 861 – 881.
Jacobsen, D. I. (2002). Vad, hur och varför? Om metodval i företagsekonomi och andra samhällsvetenskapliga ämnen. Lund: Studentlitteratur AB.
Jensen, M.C. & Meckling W.H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and the Ownership Structure. Hämtad den 22 september 2014. Webbsida:
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=94043
Jeppesen, K.K. (2010). Strategies for dealing with standard-setting resistance. Accounting, Auditing
& Accountability Journal, Vol. 23 Issue 2, pp. 175 – 200.
Jeppesen, K.K. & Loft, A. (2011). Regulating Audit in Europe: The Case of the Implementation of the EU Eight Directive in Denmark 1984- 2006. European Accounting Review, Vol. 20 Issue 2, pp.
321-354.
Kamarudin, N., Abidin, Z. & Smith, M. (2012). Audit exemption among SMEs in Malaysia. Asian Review of Accounting, Vol. 20 Issue 2, pp. 152-162.
74
Karjalainen, J. (2011). Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland. International Journal of Auditing, Vol. 15 Issue 1, pp. 88-108.
Kim, J.B., Simunic, D.A., Stein, M.T. & Yi, C.H. (2011). Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence. Contemporary Accounting Research, Vol. 28 Issue 2, pp. 585-615.
Kommerskollegium. (2014). De fyra friheterna-basen i den inre marknaden. Hämtad den 20 september 2014. Webbsida:
http://www.kommers.se/verksamhetsomraden/EUs-inre-marknad/Allmant/De-fyra-friheterna/
Lincoln, Y.S. & Guba, E.G. (1985). Naturalistic inquiry. Beverly Hills, CA: Sage.
Manson, S. & Zaman, M. (2001). Auditor Communication In An Evolving Environment:
Going Beyond Sas 600 Auditors' Reports On Financial Statements. The British Accounting Review, Vol. 33 Issue 2, pp. 113-136.
Mynewsdesk. (2011). Norge inför frivillig revision. Hämtad den 22 september 2014. Webbsida:
http://www.mynewsdesk.com/se/news/norge-infoer-frivillig-revision-21138
Niemi, A., Kinnunen, J., Ojala, H. & Troberg, P. (2012). Drivers of voluntary audit in Finland: to be or not to be audited? Accounting and Business Research, Vol. 42 Issue 2, pp. 169 –196.
Ojala, H., Niskanen, M., Collis, J. & Pajunen, K. (2014). Audit quality and decision-making in small companies. Managerial Auditing Journal, Vol. 29 Issue 9, pp. 800-817.
Patel, R. & Davidson, B. (2011). Forskningsmetodikens grunder: att planera, genomföra och rapportera en undersökning. Lund: Studentlitteratur AB.
Power, M. K. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society, Vol. 28 Issue 4, pp. 379-394.
Regeringen. (2014). Kommittédirektiv: Revisorer och revision - nya EU-regler.
Hämtad den 6 september 2014. Webbsida: http://www.regeringen.se/sb/d/18499/a/236326
75
Riksrevisionen. (2013). Globalt fokus på statlig redovisning. På väg mot harmoniserade redovisningsstandarder- en lägesrapport. Hämtad den 20 september 2014. Webbsida:
http://www.riksrevisionen.se/PageFiles/18100/Redovisning%20rapport%20slutlig.pdf
Ryberg, T. (2011). Värt att veta om frivillig revision. Hämtad den 22 september 2014. Webbsida:
file:///C:/Users/Pernilla/Downloads/V%C3%A4rt%20att%20veta%20om%20frivillig%20revision.p df
Sandén Ljungberg, M. (2014). Revision är en långsiktig investering. Hämtad den 19 september 2014. Webbsida: http://www.tidningenbalans.se/debatt/revision-ar-en-langsiktig-investering/
Satava, D., Caldwell, C. & Richards, L. (2006). Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing. Journal of Business Ethics, Vol. 64 Issue 3, pp. 271- 284.
Seow, J.-L. (2001). The Demand for the UK Small Company Audit- An Agency Perspective.
International Small Business Journal, Vol. 19 Issue 2, pp. 61-79.
Sian, S. & Roberts, C. (2009). UK small owner-managed businesses: accounting and financial reporting needs. Journal of Small Business and Enterprise Development, Vol. 16 Issue 2, pp.289 – 305.
Sikka, P., Filling, S. & Liew, P. (2009). The audit crunch: reforming auditing. Managerial Auditing Journal, Vol. 24 No. 2, pp. 135-155.
Simunic, D.A. & Stein, M.T. (1987). Product differentiation in auditing: Auditor choices in the market for unseasoned new issues. The Canadian Certified General Accountants Research Foundation.
Skatteverket. (2011). Frivillig revision för de minsta bolagen. Hämtad den 5 september 2014.
Webbsida:
http://www.skatteverket.se/omoss/press/pressmeddelanden/riks/2010/2010/frivilligrevisionfordemin stabolagen.5.1a098b721295c544e1f800047828.html
76
SOU 2008:32. Avskaffandet av revisionsplikten för små företag. Hämtad den 3 september 2014.
Webbsida: http://www.regeringen.se/content/1/c6/10/21/24/04afd0c4.pdf
Strauss, A. & Corbin, J.M. (1998). Basics of qualitative research: Techniques and procedures for developing grounded theory. Thousand Oaks, CA: Sage.
Sveriges Redovisningskonsulters Förbund. (2014, a). Auktoriserad redovisningskonsult. Hämtad den 22 september 2014. Webbsida:
http://www.srfkonsult.se/auktorisation/auktoriserad-redovisningskonsult/
Sveriges Redovisningskonsulters Förbund. (2014, b). Om den Auktoriserade Redovisningskonsulten. Hämtad den 22 september 2014. Webbsida:
http://www.srfkonsult.se/auktorisation/bokslutsrapporten/om-den-auktoriserade-redovisningskonsulten/
Sveriges Redovisningskonsulters Förbund. (2014, c). Bokslutsrapporten- ett kvalitetsbevis för ekonomisk rapportering. Hämtad den 4 oktober 2014. Webbsida:
http://www.srfkonsult.se/auktorisation/bokslutsrapporten/
Tabone, N. & Baldacchino, P.J. (2003). The statutory audit of owner-managed companies in Malta.
Managerial Auditing Journal, Vol. 18 Issue 5, pp. 387-398.
Tauringana, V. & Clarke, S. (2000). The demand for external auditing: managerial share ownership, size, gearing and liquidity influences. Managerial Auditing Journal, Vol. 15 Issue 4, pp. 160-168.
Wallace, W.A. (1980). The Economic Role of the Audit in Free and Regulated Markets. Touche Ross, New York.
Wallin, D. E. (1992). Legal Recourse and the Demand for Auditing. The Accounting Review, Vol.
67 Issue 1, pp. 121-147.
Wikstrand, L. (2011). Frivillig revision för de mindre aktiebolagen. Hämtad den 22 september 2014. Webbsida:
http://www.ekonomiinfo.nu/frivillig_revision_for_de_mindre_aktiebolagen_8658.asp
77