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  • 1.
    Adolfsson, Elin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Berglund, Tove
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Going concern varningar och finansiell stress2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    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.

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