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Going concern bedömningar ur ett genusperspektiv
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.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

En av de svårare arbetsuppgifterna revisorer har är att bedöma om ett företag ska tilldelas en ”Going Concern”-varning (GC-varning) i revisionsberättelsen. Tidigare forskning menar att det finns skillnader mellan män och kvinnor i hur de följer riktlinjer vid ekonomiska beslut (Ittonen et al., 2013). Vidare menar Zeff (2003) att kvinnliga revisorer är mindre benägna att äventyra sitt oberoende för att behålla sina klienter än manliga revisorer. Denna studie syftar till att beskriva och analyseraeventuella skillnader i GC-varningar ur ett genusperspektiv bland revisorer. Vi fokuserade på GC-varningar givna av manliga och kvinnliga revisorer med hänsyn till följande faktorer: träffsäkerhet, tydlighet, klientstorlek och revisionsbyråns storlek. Studien är av kvantitativ karaktär och materialet är hämtat från en databas på hemsidan Infotorg. Urvalet bestod av 757 aktiebolag som gått i konkurs i Stockholms län åren 2010-2014. Vårt resultat visar att träffsäkerheten mellan könen generellt sett är densamma, men samtidigt formulerar kvinnliga revisorer överlag tydligare GCvarningarän sina manliga kollegor. Storleken på klienten påverkar inte träffsäkerheten bland manliga och kvinnliga revisorer. Däremot formulerar kvinnliga revisorer tydligare GC-varningar än sina manliga kollegor för medelstora klienter. Kvinnliga revisorer på stora revisionsbyråer (Big 4) har högre träffsäkerhet än manliga revisorer på dessa byråer. Bland dem som jobbar på små revisionsbyråer fann vi ingen skillnad. Kvinnliga revisorer på små revisionsbyråer formulerar tydligare GC-varningar än sina manliga kollegor, men på stora revisionsbyråer fann vi ingen motsvarande skillnad.

Abstract [en]

One of the most difficult tasks an auditor faces is to assess whether a company should receive a going-concern warning (GC-warning). Previous research argues that there are differences between men and women in how they follow the guidelines in making economic decisions (Ittonen et al., 2013). Zeff (2003) argues that female auditors are less likely to jeopardize their independence to retain their clients than male auditors. This study aims to describe and analyse any differences in GC warnings from agender perspective among auditors. We have focused on GC-warnings given by male and female auditors with respect to the following factors: accuracy, clarity, client size and the auditing firm's size. The study is quantitative in nature, and the material is drawn from a database. The sample consisted of 757 limited liability companies that have gone bankrupt in Stockholm during the 2010-2014 period. Our results show that the accuracy between female and male auditors are generally the same. At the same time, female auditors formulate clearer GC warnings than their male colleagues. The size of the client will not affect the accuracy among male and female auditors. For medium-sized clients, female auditors formulates clearer GC-warnings than their male colleagues. Female auditors in large accounting firms (Big 4) have higher accuracy than male auditors affiliated at these firms. Among those affiliated at small audit firms, we found no difference. Female auditors of small audit firms formulate clearer GC warnings than their male colleagues. Among those affiliated at large audit firms, we found no difference.

Place, publisher, year, edition, pages
2017. , 40 p.
Keyword [en]
Going concern, Gender perspective, Accuracy, Clarity, Client size, Audit firm, Gender difference Auditor.
Keyword [sv]
Going Concern, Genusperspektiv, Träffsäkerhet, Tydlighet, Klienters storlek, Revisionsbyråer, Könsskillnader, Revisorer
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-30086OAI: oai:DiVA.org:miun-30086DiVA: diva2:1073063
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Note

Betyg E inlagt 170115.

Available from: 2017-02-09 Created: 2017-02-09 Last updated: 2017-02-09Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
  • html
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  • asciidoc
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