miun.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • 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
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Going concern varningar och finansiell stress
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.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte och problemformulering – Syftet med denna kandidatuppsats är att beskriva och analysera andelen going concern varningar (GCV) bland svenska aktiebolag som gått i konkurs. Vidare analyseras om revisorns benägenhet att utfärda en GCV ökar om bolag är finansiellt stressade utifrån tre olika definitioner av finansiell stress. Uppsatsen analyserar även om det finns skillnader i benägenheten att utfärda en GCV mellan auktoriserade ochgodkända revisorer, samt mellan Big N byråer och icke Big N byråer. Tidigare forskning har inte analyserat och jämfört olika definitioner av finansiell stress och GCV.Metod – Denna kvantitativa studie bygger på information från 939 aktiebolag. Variablerna i studien samlades in separat och sattes därefter samman för att undersöka hur de oberoende variablerna finansiell stress, revisorns kompetens samt storleken på revisionsbyrå påverkar den beroende variabeln GCV. Statistiska tester genomfördes i form av regression samt 2-proportionstest.Resultat – Resultaten visar att benägenheten att en svensk revisor utfärdar en GCV är låg, träffsäkerheten är 24,8 procent. Benägenheten att revisorn utfärdar en GCV ökar om bolagen är finansiellt stressade. Resultaten stämmer överens med tidigare studier. Definitionen av finansiell stress har betydelse då vi jämför olika definitioner med varandra. Revisorns kompetens har betydelse vid utfärdandet av GCV, men den är inte avgörande vi utfärdandet av GCV till finansiellt stressade bolag. Det finns ingen skillnad bland Big N revisorer och icke Big N revisorer. Slutsats – Vi kan dra slutsatsen att en revisors bedömning av bolags fortsatta drift fortfarande är problematisk. Det finns ett starkt samband mellan alla definitioner av finansiell stress och GCV. När vi jämför definitionerna av finansiell stress med varandra fann vi en viss skillnad. Två av definitionerna kan anses vara till hjälp vid bedömningen av GCV.

Abstract [en]

Introduction and purpose – The purpose of this bachelor thesis is to describe and analyze the proportions of going concern warnings (GCW) among Swedish limited companies that went bankrupt in 2014. This study will analyze if the auditor's propensity of issuing GCW increases if companies are financially distressed from three different definitions of financial stress. The thesis also analyzes whether there are differences in the propensity to issue a GCWbetween authorized and approved auditor, and between the Big N firms and non-Big N firms. Previous research has not analyzed and compared different definitions of financial stress and GCW.Methodology – This bachelor thesis is a quantitative research and 939 companies were included in the survey. The variables in the study were collected separately and then added together to examine how the independent variables financial stress, the auditor's competence and the size of the firm affects the dependent variable GCW. Statistical processing has beendone by measuring regression and 2-proportionstest.Findings – The results show that the propensity that a Swedish auditor issues a GCW is low, the accuracy is 24,8 percent. The tendency that the auditor issues a GCW will increase if companies are financially distressed. The results are consistent with previous studies. The definition of financial distress are significant when we compare them with each other. Auditor competence are crucial for the issuing of GCW, however, auditor competence are not crucial for the issuing of GCW to financially distressed companies. The results shows no difference with the auditor´s propensity to issuing GCW among the Big N auditors and non-Big N auditors.Conclusions – Our conclusion is that an auditor's assessment of the going concern process remains problematic. There is a strong relationship between all the definitions of financial distress and GCW. When we compare the definitions of financial distress with each other, we found a difference. Two of the definitions, we can consider to be helpful in assessing the GCW.

Place, publisher, year, edition, pages
2015. , 41 p.
Keyword [en]
GCW, financial distress, auditor competence, audit firm size
Keyword [sv]
GCV, finansiell stress, revisorns kompetens, storlek på revisionsbyrå
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-27755OAI: oai:DiVA.org:miun-27755DiVA: diva2:930389
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2016-05-23 Created: 2016-05-23 Last updated: 2016-05-23Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Adolfsson, ElinBerglund, Tove
By organisation
Department of Business, Economics and Law
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Total: 195 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • 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
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf