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Resultatjustering & SBO: Vad avslöjar Särskilt Betydelsefulla Områden om redovisningskvaliteten på Stockholmsbörsen?
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Earnings Management & KAM : What does Key Audit Matters reveal about the accounting quality on the Stockholm Stock Exchange? (English)
Abstract [sv]

Särskilt Betydelsefulla Områden infördes för att öka informationsvärdet i revisionsberättelsen och bidra till en ökad insikt i revisionsbranschens arbete. Det råder dock delade meningar kring vad SBO faktiskt fyller för funktion och det finns därför ett behov av att undersöka hur SBO påverkar förekomsten av resultatjustering, vilket avgör redovisningskvaliteten.

Studien visar att resultatjustering är vanligt förekommande på Stockholmsbörsen, men att den minskar vid högre omfattning av periodiseringsrelaterade SBO i revisionsberättelsen. Större andel periodiseringsrelaterade SBO indikerar alltså bättre redovisningskvalitet.

Abstract [en]

Key Audit Matters was introduced to increase the informational value of audit reports and contribute to an enhanced insight of the audit process. However, there is a difference of opinion regarding the functionality and efficiency of KAM. Therefore, there is a need to investigate how KAM impacts the extent of earnings management, which decide the accounting quality.

Place, publisher, year, edition, pages
2019. , p. 82
Keywords [en]
Earnings management, KAM, accounting quality, audit quality
Keywords [sv]
Resultatjustering, SBO, redovisningskvalitet, revisionskvalitet, onormala periodiseringar
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-157764ISRN: LIU-IEI-FIL-A--19/03078--SEOAI: oai:DiVA.org:liu-157764DiVA, id: diva2:1328063
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2019-09-17 Created: 2019-06-20 Last updated: 2019-09-17Bibliographically approved

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Resultatjustering & SBO(849 kB)6 downloads
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Type fulltextMimetype application/pdf

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CiteExportLink to record
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