Sambandet mellan resultatmanipulering och den orena revisionsberättelsen : En kvantiativ studie av resultatmanipuleringens effekter på revisionsberättelsen

Detta är en Magister-uppsats från Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO); Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

Författare: Henrik Mårtensson; Henrik Vu; [2018]

Nyckelord: ;

Sammanfattning: Title: “The correlation between earnings management and the unqualified audit report” Background: Earnings managementproduces the financial statements from a point of view that is not consistent with a true picture. This has a negative impact on accounting quality. A low accounting quality may mean that the auditor submits an unqualified audit report. Purpose: The study aims to examining the relationship between earnings management and unqualified audit reports.  Method: This study has a deductive approach with cross-sectional design. The study is based on a theoretical basis aimed at describing previous research, mainly about earnings management and unqualified audit reports. The sample has been tested quantative and consists of audit reports from Swedish firms between 2014-2017, with more than 50 employees where financial and insurance firms are excluded. Conclusions: The empirical results of the study show that there is a positive correlation between earnings management and unqualified audit reports. The relationship can be deduced to accounting quality. The results also indicate that Big Four to a lesser extent identify low accounting quality.

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