Den orena revisionsberättelsen : En studie om styrelsens, aktiebolagets och revisorns påverkan

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