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Har valet av revisor en betydande roll för resultatmanipulering i mindre bolag?
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 Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Does the choice of auditor have a significant role in earnings management in small limited companies? (English)
Abstract [sv]

Bakgrund: Resultatmanipulering inträffar när bolagets ledning väljer att vilseleda intressenterna om bolagets ekonomiska ställning. När revisionsplikten för mindre bolag avskaffades 2010 valde övervägande del av bolagen bort revisor. Trots att forskning visar att revisorns granskning fyller en viktig roll för bolagets intressenter. Detta ledde till behovet av att förklara sambandet mellan resultatmanipulering och revisor.

Syfte: Syftet med denna studie är att förklara sambandet mellan resultatmanipulering och valet att anlita en revisor i mindre bolag.

Metod: Denna uppsats är en kvantitativ studie som utgår från en deduktiv ansats. En hypotes har sedan prövas genom våra observationer. Observationerna har samlats in genom årsredovisningar från mindre bolag. En tvärsnittsdesign har använts för att studera resultatmanipulering vid en given tidpunkt.

Resultat: Studiens resultat visar att det inte finns något negativt samband mellan resultatmanipulering och revisor i mindre bolag.

Abstract [en]

Background: Earnings management occur when firm's reported economic performance by insiders to mislead stakeholders. When the mandatory audit was abolished in 2010, the majority of companies chose to not have an auditor. Although research shows that the auditor fulfills an important role for the stakeholders. This led to the need to explain the association between earnings management and auditor.

Purpose: The aim of this study to is to explain the relationship between earnings management and the choice to hire an auditor in small limited companies

Method: This quantitative study is based on a deductive approach, were we have derived one hypothesis that is tested by our observations. The observations are gathered through annual reports. Cross – sectional design is used to study earnings management at a given time.

Results: The results indicate that there is not a significant negative association between the choice of having an auditor and earnings management in small limited companies

Place, publisher, year, edition, pages
2019. , p. 38
Keywords [en]
Earnings management, agency theory, stakeholder theory, positive accounting theory. Modified jones model
Keywords [sv]
Resultatmanipulering, mindre bolag, agentteorin, intressentteori, positiv redovisningsteori, modifierade Jones modellen.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-158908ISRN: LIU-IEI-FIL-G--19/02069--SEOAI: oai:DiVA.org:liu-158908DiVA, id: diva2:1339785
Subject / course
Bachelor Thesis in Business Administration (Kandidatuppsats i Företagsekonomi)
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Examiners
Available from: 2019-08-22 Created: 2019-07-31 Last updated: 2019-08-22Bibliographically approved

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CiteExportLink to record
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