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Sambandet mellan resultatmanipulering och den orena revisionsberättelsen: En kvantiativ studie av resultatmanipuleringens effekter på revisionsberättelsen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2018 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The correlation between earnings management and the unqualified audit report (English)
Abstract [en]

Title: “The correlation between earnings management and the unqualified audit report”

Background: Earnings managementproduces the financial statements from a point of view that is not consistent with a true picture. This has a negative impact on accounting quality. A low accounting quality may mean that the auditor submits an unqualified audit report.

Purpose: The study aims to examining the relationship between earnings management and unqualified audit reports. 

Method: This study has a deductive approach with cross-sectional design. The study is based on a theoretical basis aimed at describing previous research, mainly about earnings management and unqualified audit reports. The sample has been tested quantative and consists of audit reports from Swedish firms between 2014-2017, with more than 50 employees where financial and insurance firms are excluded.

Conclusions: The empirical results of the study show that there is a positive correlation between earnings management and unqualified audit reports. The relationship can be deduced to accounting quality. The results also indicate that Big Four to a lesser extent identify low accounting quality.

Abstract [sv]

Titel: “Sambandet mellan resultatmanipulering och den orena revisionsberättelsen”

Bakgrund: Resultatmanipulering framställer de finansiella rapporterna ur en synvinkel som inte är förenlig med rättvisande bild. Detta påverkar redovisningskvaliteten negativt. En låg redovisningskvalitet kan innebära att revisorn avlägger en oren revisionsberättelse.

Syfte: Studien syftar till att undersöka sambandet mellan resultatmanipulering och oren revisionsberättelse. 

Metod: Denna studie har en deduktiv ansats med tvärsnittsdesign. Studien utgår från en teoretisk grund som syftar till att beskriva tidigare forskning främst kring resultatmanipulering och orena revisionsberättelser. Urvalet testas kvantitativt och består av revisionsberättelser från svenska aktiebolag mellan 2014-2017, med mer än 50 anställda där finans- och försäkringsbolag har exkluderats.

Slutsats: Studiens empiriska resultat påvisar att det finns ett positivt samband mellan resultatmanipulering och orena revisionsberättelser. Detta samband kan härledas till redovisningskvalitet. Resultaten visar även tecken på att Big Four i lägre utsträckning identifierar låg redovisningskvalitet.

Place, publisher, year, edition, pages
2018. , p. 104
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-75587OAI: oai:DiVA.org:lnu-75587DiVA, id: diva2:1216522
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2018-06-12 Created: 2018-06-11 Last updated: 2018-06-12Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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