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Den orena revisionsberättelsen: En studie om styrelsens, aktiebolagets och revisorns påverkan
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Title: The qualified audit report – a study of Board of Director, Private Corporation and auditor’s impact.                      

Seminar date: 31th of May, 2011

Authors: Annika Jonasson & Emma Swanberg

Supervisor: Andreas Jansson                

Education: the Business Administration and Economics Programme      

Course: Thesis, the Business, Administration and Economics Programme, 30 credits

Keywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholder

Background: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company’s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  

Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.

Methodology: In order to fulfill the purpose of our thesis a deductive approach is used. The hypotheses are based on relevant scientific articles and existing theories. Based on a quantitative research the data has been collected from annual reports and tested in several types of statistical analytical methods.                   

Results & Conclusion: Results shows that the Board size, gearing ratio and different types of industries have an impact why Swedish Private Corporations receives qualified audit reports.

Place, publisher, year, edition, pages
2011. , 185 p.
Keyword [sv]
oren revisionsberättelse, revision, styrelse, aktiebolag, revisor
National Category
Business Administration
URN: urn:nbn:se:lnu:diva-12089OAI: diva2:420685
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Social and Behavioural Science, Law
Available from: 2011-06-13 Created: 2011-06-03 Last updated: 2011-06-13Bibliographically approved

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Den orena revisionsbenrättelse(2303 kB)475 downloads
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