Studiens begränsningar samt förslag på vidare forskning

Studiens empiriska material är hämtat från mindre revisionsbyråer runt om i Sverige. Vår kategorisering gällande dessa “mindre byråer” var 10-50 stycken anställda. I efterhand kan det därför finnas en begränsning i vårt val av kategorisering gällande “mindre byråer”, eftersom det empiriska materialet även kan grunda sig på revisionsbyråer i storleksklassen nio anställda eller färre och fortfarande kategoriseras som “mindre revisionsbyråer”. Det bör även beaktas att ämnet är av känslig karaktär, vilket kan ha påverkat respondenternas svar. En annan aspekt som kan ha påverkat respondenternas svar är deras lojalitet till sin byrå, speciellt med tanke på att fyra av våra respondenter var partners.

Vår studie ifrågasätter även i vilken utsträckning kvalitetshotande beteende existerar inom the Big Four i dag. De två jämförande studierna från Sweeney & Pierce (2004b; 2005) är cirka 10 år gamla och många regler, lagar och normer har förändrats på grund av konsekvenserna av Arthur Andersen:s fall. Förslag på vidare forskning är därför att göra en ny studie, utifrån Sweeney & Pierce (2004b) variabler gällande kvalitetshotande beteende, på the Big Four utifrån dagens regler, lagar och normer. Ytterligare förslag till framtida forskning kan vara att en studie om “mindre revisionsbyråer” där storleksklassen nio stycken anställda eller färre undersöks.

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Källförteckning

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Bilagor