The purpose of this essay was to explain the contributory factors that influence the choice of account risk management in the annual report or not. Under the influence of the institutional theory and our frame of reference we constructed our own theory of account risk management. The method we used for the study was a survey method and the data we collected came from companies listed on the Stockholm Stock Exchange. When we analysed the collected data, with Fisher‘s exact probability test, we found a significant connection between company having a risk manager and account risk management. There were also tendencies between account risk management and our two variables “true and fair view” and “openness and credibility”. The report is written in Swedish, which is our mother tongue.
- Juridik (505)