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Revision och resultatkvalitet: effekten av frivillig revision
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Den här uppsatsen undersöker vilka effekter frivillig revision, som möjliggjorts genom slopandet av revisionsplikten, har på resultatkvaliteten i svenska aktiebolag. Våra resultat indikerar, i motsats till förväntningarna utifrån tidigare studier av främst obligatorisk revision, att den frivilliga revisionen verkar försämra resultatkvaliteten. Om detta beror på metodologiska brister som till exempel utelämnandet av relevanta kontrollvariabler eller om revisionens effekter helt enkelt ändras i och med att den inte längre är lagstadgad måste undersökas vidare för att fastställas.

Place, publisher, year, edition, pages
2019. , p. 25
Keywords [sv]
resultatmanipulation, diskretionära periodiseringar, frivillig revision, resultatkvalitet, slopad revisionsplikt, små aktiebolag
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-377244OAI: oai:DiVA.org:uu-377244DiVA, id: diva2:1289258
Subject / course
Business Studies
Educational program
Bachelor Programme in Business and Economics
Supervisors
Available from: 2019-02-26 Created: 2019-02-15 Last updated: 2019-02-26Bibliographically approved

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fulltext(492 kB)90 downloads
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Type fulltextMimetype application/pdf

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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