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Påverkar revision och inlämningstidpunkt årsredovisningars redovisningskvalitet?: En kvantitativ studie om revisionens och inlämningstidspunktens samband med redovisningskvalitet i små aktiebolag
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.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Does audit and submission date affect accounting quality in annual reports? (English)
Abstract [sv]

Bakgrund: Frivillig revision är ett relativt nytt fenomen i Sverige. Efter avskaffandet av revisionsplikten 2010 har flera myndigheter så som Bolagsverket och Ekobrottsmyndigheten, slagit larm om försämrad kvalitet i årsredovisningar och att antalet försenade årsredovisningar ökat. På grund av detta anses relationen mellan revision, inlämningstidpunkt och redovisningskvalitet i Sverige vara värd att studera.

Syfte: Denna uppsats syftar till att förklara revisionens och inlämningstidpunktens samband med redovisningskvalitet i små svenska aktiebolag.

Metod: Studien utgår från ett deduktivt och eklektiskt angreppssätt där grundläggande ekonomiska och systemorienterade teorier används. Studien utgörs av en kvantitativ databasundersökning där företags årsredovisningar avseende 2015 studeras.

Slutsats: Med hjälp av studien kan konstateras att det finns ett samband mellan revision och hög redovisningskvalitet. Något samband mellan tidpunkten för årsredovisningens inlämnade och redovisningskvalitet har inte identifierats.

Abstract [en]

Background: Voluntary audit is a relatively new phenomena in Sweden. Following the abolition of 2010, several Swedish authorities, such as the Swedish Companies Registration Office (Bolagsverket) and the Swedish Economic Crime Authority (Ekobrottsmyndigheten), have warned of a deterioration of quality in annual reports and that a larger number of annual reports arrive late to the registration authority than before. Because of this, the relationship between audit, the annual report submission date and accounting quality in Sweden is considered worth studying.

Purpose: This paper aims to explain the audit and submission dates relations to accounting quality in small limited companies in Sweden.

Method: The study is based on a deductive and eclectic approach where fundamental economic and system-oriented theories are used. The study consists of a quantitative database survey in which company’s annual reports of the fiscal year 2015 has been studied.

Conclusion: The study shows a significant relationship between audit and high accounting quality. A connection between the submission date of the annual report and accounting quality has not been detected.

Place, publisher, year, edition, pages
2017. , p. 60
Keywords [en]
Accounting quality, Audit, Submission date, Annul report, Sweden
Keywords [sv]
Redovisningskvalitet, Revision, Inlämningstidpunkt, Årsredovisning, Sverige
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-138777ISRN: LIU-IEI-FIL-A--17/02476--SEOAI: oai:DiVA.org:liu-138777DiVA, id: diva2:1114337
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2017-08-16 Created: 2017-06-22 Last updated: 2017-08-16Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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Output format
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