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Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Finansiell information ska vara kvalitetssäkrad och ligga till grund för ekonomiskt beslutsfattande för intressenter. En del av denna information berör revisorns åtagande att bedöma ett bolags fortlevnadsförmåga, going concern, och yttra sig kring detta. Tidigare har två steg identifierats i processen att utfärda going concern yttranden men forskare på området menar att det är nödvändigt att lägga till ett tredje steg; med vilken tydlighet yttrandet formuleras. Vad som påverkar utfärdandet och formuleringen av yttranden är oklart men vissa forskare menar attnär klienter är finansiellt stressade utfärdas going concern yttranden och ju mer finansiellt stressat ett bolag är, desto tydligare formulerar revisorn sitt yttrande. I dagsläget saknas en standard för hur svenska revisorer exakt ska formulera sina yttranden. Revisorerna har därmed makten att påverka hur intressenterna uppfattar ett bolags going concern.Syftet med studien var att utforska hur tydligt svenska revisorer formulerar going concern yttranden i konkursbolags senaste revisionsberättelse, samt identifiera hur olika typer av indikatorer på finansiell stress påverkar tydligheten i revisorernas formuleringar av going concern yttranden. Urvalsramen utgjordes av samtliga svenska bolag som gått i konkurs under tidsperioden januari-september år 2014. 4443 bolag undersöktes varav 358 uppfyllde kraven för studien och utgjorde därmed grunden för analys och slutsats. Resultatet framställdes genom ordinal logistisk regression och visar att svenska revisorer i hög utsträckning formulerar tydliga going concern yttranden och att vissa indikatorer på finansiell stress har en påverkan påtydligheten i going concern yttrandena. Studien visar att tre indikatorer på finansiell stress – eget kapital understiger halva aktiekapitalet, underskott i balanserade vinstmedel och långfristiga skulder dividerat med totala tillgångar – inverkar på tydligheten i going concern yttrandena.

Abstract [en]

Financial information is supposed to be quality assured and form the basis foreconomic decision-making for stakeholders. Some of this information affects the auditor's obligation to assess a company's survival skills, going concern, and to speak about this. Previously, two steps has been identified in the process to issue a going concern opinion but researchers in the field believe that it is necessary to add a third stage; the clarity with which the opinion is formulated. What affects the decision to issue a going concern opinion and the formulation of these opinions is uncertain, but some scholars believe that when clients are financially stressed more opinions are issued. Furthermore they believe that the more financially stressed a company is the more clearly the auditor's opinion is formulated. In the current situation is no standard for how Swedish auditors exactly should formulate their opinions. The auditors thus have the power to influence how stakeholders perceive a company'sgoing concern.The purpose of this study was to explore how clearly Swedish auditors formulates going concern opinions in the bankrupt company's latest audit report, and identify how different types of indicators of financial stress affects the clarity of the auditors formulations. The sampling frame consisted of all Swedish companies that have gone bankrupt during the period from January to September of 2014. 4443 companies were examined of which 358 met the criteria for the study and thus constituted the basis for the analysis and conclusion. The result was produced by ordinal logistic regression and show that Swedish auditors largely formulates clear going concern opinions and some indicators of financial stress has an impact on the clarity of thegoing concern opinions. The study shows that three indicators of financial stress ”equity is less than half the share capital, deficit in retained earnings, long-term debt divided by total assets” affects the formulation of going concern opinions.

Place, publisher, year, edition, pages
2016. , 43 p.
Keyword [en]
Audit Report, Bankruptcy, Financial distress, Formulation, Going concern opinions, Going concern
Keyword [sv]
Finansiell stress, Formulering, Going concern yttranden, Going concern, Konkurs, Revisionsberättelse
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-29019OAI: oai:DiVA.org:miun-29019DiVA: diva2:1014977
Subject / course
Business Administration FE1
Educational program
Master (one year) in Business Administration: Accounting and Auditing SFRRA 60 higher education credits
Supervisors
Examiners
Note

2016-06-03

Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2016-10-03Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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