Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie. Först undersöktes 4220 aktiebolag i Skåne för att finnabolagenmed orena revisionsberättelse. Vidare bidrog den första undersökningen i 333 aktiebolag som kommed i vår undersökning. Uppsatsen speglar aktiebolagspopulationen i Sverige.Resultaten har bearbetats statistiskt för att kunna pröva de hypoteser som tagits fram.Studien har påvisat att företagets fortlevnad, betalningsförmåga, omsättning och antal anställda påverkas av en oren revisionsberättelse. Dessutomvisarresultaten att en oren revisionsberättelse leder tillfler orenaoftare än till renade följande åren. Studien har endast påvisat en väldigt svag indikation på att åtgärder dämpareffekten av de orena revisionsberättelserna. / 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.

South Africa comes from an apartheid local government system that was structured to divide the citizens socially, economically, spatially and racially to ensure that only a small minority of South Africans benefited from the development and the resources of this country. Since 1994 government departments have undergone a number of transformation processes. The Employment Equity Act 55 of 1998 and affirmative action became instrumental in ensuring racial and gender representation within the local government structures. This study investigates the perceptions of racism, nepotism, fraud and other related problems which were perceived as a hindrance towards the effective implementation of affirmative action. The main findings of the study confirm that the implementation of affirmative action in municipalities is not effective due to lack of commitment from top management. It is anticipated that the implementation of Local Government Systems Amendment Act 7 of 2011, will enforce service delivery within municipalities. / Public Administration & Management / M. Tech. (Public Management)

South Africa comes from an apartheid local government system that was structured to divide the citizens socially, economically, spatially and racially to ensure that only a small minority of South Africans benefited from the development and the resources of this country. Since 1994 government departments have undergone a number of transformation processes. The Employment Equity Act 55 of 1998 and affirmative action became instrumental in ensuring racial and gender representation within the local government structures. This study investigates the perceptions of racism, nepotism, fraud and other related problems which were perceived as a hindrance towards the effective implementation of affirmative action. The main findings of the study confirm that the implementation of affirmative action in municipalities is not effective due to lack of commitment from top management. It is anticipated that the implementation of Local Government Systems Amendment Act 7 of 2011, will enforce service delivery within municipalities. / Public Administration and Management / M. Tech. (Public Management)