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  • 1.
    Burström, Anna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Söderlund, Emma
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sambanden mellan graden av beroende och revisorers benägenhet att utfärda GCV2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction and purpose – The main purpose with this study it to describe and analyze how the degree of dependency affects the auditors’ propensity to issue a going concern warning. Furthermore, we aim to describe the proportions of issued GCW, the clarity of GCW, the proportion of financially distressed companies, as well as the differences in the proportion ofissued GCW, the clarity of the warning and allocation of financial distressed companies between BigN agencies and non BigN agencies. Previous research has mainly focused on individual variables impact on the issue of GCW and therefore this study has a role to play. Methodology – First we measured the variables separately and then we assemble these and then the degree of dependence was created. 551 companies were included in the survey.Statistical processing has been done by measuring correlation and linear regression. Findings – The results of this study shows an increase of issued GCW compared to previous Swedish studies. Non BigN auditors issued a slightly higher proportion of GCW than BigN auditors and they also issued slightly more explicit warnings. However, the differences are not significant. The result also demonstrates that the degree of dependence does not affect theauditors’ propensity to issue GCV or the clarity of these.Conclusions – Our conclusion is that there is no existing relationship between the degree of dependence and the auditors’ propensity to issue a GCW or the clarity of the warning. However, the shares of issued GCW have increased significantly although the proportions of financially stressed companies have not increased. We found that possible reasons for this may be the financial crisis, corporate scandals or the transition to the ISA regulations.Moreover, the majority of the warnings are classified as clear warnings.

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