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  • Hanna Elledil
  • Sara Abbas

    Student thesis: Bachelor

    Abstract

    Since stakeholders proved to use the auditor’s report for decision-making, reactions to the qualified audit opinion implya negative result for the firm. Thus, we investigated how the audited firm’s organizational outcomes are influenced by the qualified audit opinion. Furthermore, the study aims to explain how the measure taken limits the effect of the qualified audit opinion.Based on previous research and theory, we created our own hypothesis. The hypothesis saysthat the qualified audit opinionaffectsorganizational outcomes and that these effects can be limited by the measures taken. To realize the purpose, we conducted a document study. We investigated 4220 firms in Skåne to find firms with qualified audit opinions. Furthermore, the first survey contributed 333 firms that brought in our survey. The results reflect the entire population of firms in Sweden. The results were statistically processed in order to test the developed hypothesis. The study has demonstrated that the firm’s survival, solvency,turnover and number ofemployees are affected by a qualified audit opinion. Furthermore, the results show that a qualified audit opinionleads more qualified audit opinions than unqualified audit opinions the following years. The study shows a very weak indication that measure taken limits the effect of the qualified audit opinion.

    Date of Award2013-Jul-10
    Original languageSwedish
    SupervisorPernilla Broberg (Supervisor) & Timurs Umans (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)

    Keywords

    • audit opinion
    • qualified audit opinion
    • auditing
    • stakeholders
    • key ratios
    • going - concern

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