SAMMANFATTNING   Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010. En del av vår undersökning var att kartlägga om det finns någon skillnad i träffsäkerheten vid bedömning av going concern när revisorerna är medvetna om en pågående lågkonjunktur. Jämför vi vårt resultat med resultatet från en liknande studie utförd 2009, när lågkonjunkturen var i sin linda, finner vi en skillnad mellan studierna. Träffsäkerheten är högre i vår studie, 18,3 %, än i den tidigare studien, 12,2 %. En ytterligare del i vår undersökning var att kartlägga möjliga förklaringar till den låga träffsäkerheten vid bedömningen av going concern. Studien indikerar att kompetens, oberoende, rädsla för skadestånd och redovisningens uppbyggnad kan påverka revisorernas träffsäkerhet vid bedömning av going concern i mer eller mindre utsträckning. Vidare kan redovisningens uppbyggnad ses som en anledning till den låga träffsäkerheten vid revisorers bedömningar av going concern. / SUMMARY     During a recession and in a world with a number of major corporate scandals in fresh memory, the interest in how auditors have mastered their role as assessor of corporate survival is raised. Previous studies on auditors' accuracy in assessing the going concern shows that the accuracy of it in Sweden is low compared to studies made in other countries. Our result gives further evidence of a low success rate in Sweden. To answer our purpose, our study has been preceded by both a quantitative and a qualitative approach as we have implemented a data collection as well as an informant. The material we have used to obtain our results is 2075 and 1528 investigation units, where all units are Limited Companies that have gone bankrupt during the period January 1:st to  June 30:th 2010. A part of our study was to investigate if there were any differences in the accuracy in the assessment of going concern when the auditors were aware of a pending recession. Comparing our results in this study with a similar study conducted in 2009, when the recession was in its infancy, we find a difference between the studies. Accuracy is higher in our study, 18.3%, than in the earlier study, 12.2%. A further aspect of our study was to identify possible explanations to why there is such a low accuracy in the assessment of going concern. The study indicates that competence, independence, fear of damages and accounts structure could affect auditors' accuracy in assessing going concern in a greater or lesser extent. Furthermore, the accounts structure is seen as a reason for the low accuracy of auditors' assessment of going concern

Introduktion: Bedömning av fortsatt drift är ett område som vållar många revisorer bekymmer. Samtidigt är det en fundamental förutsättning för att utföra revision av hög kvalitet. Tidigare studier inom området har studerat fenomenet utifrån sekundärdata. Denna studie ämnar att använda sig av primärdata utifrån alternativ forskningsmetod för att komplettera tidigare studier ur en svensk kontext. Syfte: Syftet med denna studie är att förklara skillnaderna i revisorns bedömning av fortsatt drift. Metod: Studien utgår från en kvantitativ forskningsmetod och en deduktiv ansats. En tvärsnittsdesign har använts och empirin har samlats in från auktoriserade revisorer genom en enkätundersökning. Detta har kompletterats med kvalitativ data som har samlats in genom uppföljningsintervjuer. Slutsats: Studiens resultat indikerar att revisorer är en homogen grupp och att det finns ett antal bakomliggande faktorer som är avgörande vid bedömning av fortsatt drift, såsom dialog med klienten och tillgång till klientens framtidsorienterade lönsamhetsinformation. / Introduction: Going  concern  assessment  is  a  subject  that  causes  many auditors anxiety. At the same time it is a fundamental prerequisite for performing audit of high quality. Previous studies in the field have studied the phenomenon based on secondary data. This study aims at using primary data based on alternative research methods to supplement earlier studies through a Swedish context. Purpose: The purpose of this study is to explain the differences in the auditor’s going concern assessment. Method: The study is based on a quantitative research method with a deductive approach. A cross-sectional design has been used and research data has been collected through auditor’s participation through a survey. This study has been supplemented with qualitative data collected through follow- up interviews Conclusion: The result of the study indicate that auditors are a homogeneous group and that there are a number of underlying factors that are crucial in assessing going concern, such as ongoing dialogue with client and access to the clients future oriented profitability information.

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet). Studien är kvantitativ och våra data omfattar 4718 aktiebolag, varav 1809 är finansiellt stressade, som gick i konkurs 2010. Genom Chi 2 test ser vi att träffsäkerheten på GC-varningar ligger på 17 procent och anmärkningar på finansiell stress på 82 procent. På samma sätt men med ytterligare hjälp av sambandsstyrka genom P-värden har vi kommit fram till våra andra resultat. Det finns ett väldigt starkt samband mellan andelen GC-varningar och storleken på byrån. Det finns även ett väldigt starkt samband mellan andelen GC-varningar och byrå inom kategorin stora byråer, ett visst samband inom kategorin medelstora byråer men inget samband inom kategorin små byråer. Det finns inget samband mellan andelen anmärkningar på finansiell stress och storleks-kategori eller mellan byråerna inom de olika kategorierna. Enligt vårt resultat har stora byråer högre revisionskvalité än medelstora och små byråer gällande GC-varningar, men vi finner inga skillnader mellan storlekskategorierna gällande anmärkning på finansiell stress. Vi finner även att kvalité med avseende på GC-varningar inte är homogen mellan de enskilda byråerna inom respektive storlekskategori. Våra slutsatser är att träffsäkerheten på GC-varningar är låg, men skulle kunna öka om revisorn kompletterar svårbedömd information med verifierbar information samt att etablerade metoder för GC-bedömningar infördes. Revisionskvalitén inom stora byråer är inte homogen, vilket kan bero på att de enskilda byråerna inom kategorin använder olika arbetssätt, som medför kvalitetsskillnader. / The international accuracy of Going Concern-warnings (GC-warnings) is as low as 40 percent, although studies show the accuracy is even lower in Sweden, under 20 percent. The four biggest accounting firms in the world advertise their knowledge of industry and a number of studies say that they have higher audit quality than the smaller firms. Meanwhile there are studies that claim that there are no differences in quality between them and the smaller firms. In this study we aim to test if the large firms have higher auditing quality than the medium and small firms and to test if there is any difference within the three categories. We measure quality as GC-warnings and a remark on financial stress (a remark on the equity being lower than 50 percent of the share capital). The study is quantitative and our data consists of 4718 limited companies, and 1809 financially stressed limited companies, which went bankrupt 2010. We measured the GC-warning accuracy to 17 percent and the remark on financial stress to 82 percent by using a Chi square test. We used the same test but added P-value to check the strength on the rest of the results. There is a very strong connection between the share of GC-warnings and the size of the accounting firm. There is also a very strong connection between the share of GC-warnings and the different firms within the large category. However there was only a weak connection between the different firms within the medium size and no connection at all within the small category. There is no connection at all between remarks on financial stress and either the firm size or within the firm size categories. According to our results, large audit firms have higher audit quality than medium and small firms concerning GC-warnings, but there are no differences between and within the categories concerning remarks on financial stress. We also find that quality concerning GC-warnings is not homogeneous between the different audit firms within each category. Our conclusions are that the accuracy on GC-warnings is low but it could increase if the auditors complement imponderable information with verifiable information and if methods for GC-judgments were established. The audit quality within large firms is not homogeneous which may be due to that the different audit firms within the categories use different ways to work, which causes differences in audit quality.

Ett bolags finansiella rapportering är en viktig informationskälla för dess intressenter. När en revisor granskar ett bolags finansiella situationen ger det en kvalitetssäkring som kan vara avgörande för intressenternas beslutsfattande. Dock har ett antal revisionsskandaler, såsom Enronskandalen, lett till att revisionskvaliteten har ifrågasatts. Det första steget i revisionen är att identifiera om det råder tvivel om ett bolags fortlevnad, det andra steget är att avgöra om revisorn ska yttra sig angående going concern. Om ett bolag möter finansiell problematik kan det anses vara finansiellt stressat vilket kan ge revisorn incitament att utfärda ett going concernyttrande (GCY) och olika indikatorer på finansiell stress kan påverka yttrandets träffsäkerhet. Ytterligare en aspekt som kan påverka träffsäkerheten i ett GCY är enligt tidigare forskning revisorns byråtillhörighet där skillnader kan förekomma mellan grupperna Big 4 och non-Big4. Dock har det påvisats att Big 4 och non-Big 4 inte är homogena grupper.Syftet med denna studie var att beskriva och analysera skillnader i träffsäkerhet vid utfärdandet av GCY bland bolag som sedermera drabbats av konkurs, dels vid förekomsten av finansiell stress och dels kopplat till skillnader beroende på revisorns byråtillhörighet. Studiens urvalsram utgjordes av samtliga reviderade bolag som drabbats av konkurs mellan januari-september år 2014. 1 407 av dessa konkursdrabbade bolag ingick i datainsamlingen då de uppfyllde premisserna för studien. I resultatet presenteras träffsäkerheten i utfärdade GCY och hur det kan kopplas till olika indikatorer på finansiell stress, korrelationen mellan ett GCY och indikatorer på finansiell stress samt hur träffsäkerheten i utfärdade GCY och olika indikatorer på finansiell stress kan kopplas till byråtillhörighet. Dataanalysen inkluderade binär logistisk regression, ordinal logistisk regression och korrelationsanalys. Studien påvisade att finansiell stress har en positiv påverkan på träffsäkerheten i ett GCY. Vidare påvisade studien en störreträffsäkerhet bland Big 4 än bland byråer tillhörande gruppen non-Big 4. Studien påvisade även skillnader inom båda dessa grupper varvid andra egenskaper hos revisionsbyråerna än dess storlek tycks ha en inverkan på träffsäkerheten. / A company's financial reports is an important source of information for its stakeholders. As an auditor reviews a company's financial situation it gives a seal of quality to it which could be critical for the stakeholders in their decision making. However, a number of auditing scandals, such as the Enron scandal, has led to the quality of the audit being questioned. The first step ofthe audit is to review a company's financial information and to identify if there are doubts about its survival, the second step is to determine if there is a need to issue a going concern opinion (GCO). A company facing financial problems can be considered financially distressed which can give the auditor an incentive to issue a GCO and different indicators of financial distresscan affect the accuracy of the GCO to different degrees. According to previous research, the auditors’ bureau affiliation can also be an aspect affecting the accuracy of a GCO and the accuracy can differ between the groups Big 4 and non-Big 4. However, in previous research it has been demonstrated that Big 4 and non-Big 4 are not homogenous groups.The purpose of this study was to describe and analyse differences in the accuracy of issued GCO’s among companies that later was affected by bankruptcy as financial distress occurred and also linked to differences depending on the auditor’s bureau affiliation. The study's sampling frame consisted of all audited companies affected by bankruptcy between January-September in 2014. 1 407 of these companies were used for the data gathering as they met the premises set for the study. The result presents the accuracy of issued GCO’s and how it can be linked to various indicators of financial distress, the correlation between a GCO and indicators of financial distress and how the accuracy of an issued GCO and various indicators of financial stress can be linked to bureau affiliation. This was conducted by using binary logistic regression, ordinal logistic regression and correlation analysis. The study showed that financial distress has a positive impact on the accuracy of a GCO. Furthermore, the study showed an increased accuracy for Big 4 in comparison to non-Big 4. The result also demonstrated thatdifferences within these groups exists whereby other characteristics of the bureau can have an impact on the accuracy of a GCO, rather than size. / <p>2016-06-03</p>

Bakgrund: Det råder inga tvivel om att revisorn har en explicit funktion till att stärka redovisningens trovärdighet. I det sociologiska perspektivet kan vi även förstå revisorns funktion som en producent av komfort medan vi i det ekonomiskt rationella perspektivet ser revision som ett medel för att minska informationsasymmetri. Covid-19 har orsakat omfattande utmaningar bland både företag och revisorer, vilket lyfter frågan om hur olika aspekter i revisionen har påverkats av att revidera företag med en uttalad riskfaktor. Riskfyllda företag i denna studie avser företag som har fått en utfärdad going concern-anmärkning. Sådana bedömningar har varit svåra för revisorn under covid-19, mot bakgrund av den ovisshet som präglat pandemin. Av den orsaken var det intressant att undersöka om revisionsprocessen har förändrats under covid-19 genom att analysera om det skett en förändring av revisionsarvodet och längden för revisionsprocessen. Syfte: Syftet med denna studie är att analysera förändringen av revisionsprocessen i samband med ökade risker i företag i en orolig samhällskontext. Metod: Studien är av kvantitativ karaktär då vi undersöker om det skett någon förändring av revisionsarvodet och längden på revisionsprocessen under covid-19. För att besvara syftet har relevanta variabler från årsredovisningar inhämtas för att göra tre olika statistiska undersökningar. Syftet var att undersöka frekvensen av skillnader och samband mellan variablerna. Slutsats: Resultatet visar att det skett en förändring av revisionsarvodet under covid-19. Resultatet påvisade även att det inte skett en förändring av revisionsprocessens längd under covid-19, även fast det förelåg en viss samvariation mellan revisionsarvode och längden på revisionsprocessen. Resultaten har visat tendenser till att kunna förklaras och förstås med hjälp av informationsasymmetri och skapande av komfort. / Background: There is no doubt that auditors have an explicit function to strengthen the credibility of a firms’ accounting and reporting. In the sociological perspective it can be understood that auditors function as a producer of comfort, meanwhile in the economical rational perspective, auditors are a function to reduce information asymmetry. Covid-19 has caused extensive challenges for firms and auditors, which enlightens the issue of auditing troubled firms. Troubled firms are in this study referenced to firms that have been assessed with a going-concern opinion. Going-concern opinions was difficult for the auditors to review during Covid-19, in the light of the uncertainties that bear the stamp of the pandemic. For this reason, it was interesting to study if the audit effort had changed during covid-19 by analyzing the possible changes in audit fees and audit reporting lag. Purpose: The purpose of this study is to analyze the changes of audit effort in association to increased risk in firms in context to a crisis. Method: The study identifies with a quantitative orientation as it studies the changes of audit fees and audit reporting lag during Covid-19. In order to achieve the purpose of the study, pertinent variables from the firms’ annual reports have been obtained to perform three statistical analyses. The purpose was to study the changes between two years and the correlation between the two variables. Conclusion: The results suggest an increase in audit fees during Covid-19. The results also indicate no change in the length of audit reporting lag during Covid-19, even though a covariance between audit fees and audit reporting lag was identified to a certain extent. The results have shown to be understood with support by information asymmetry and establishment of comfort.

Digitaliseringen av samhället skapar ständigt nya förutsättningar för förändring. Fenomenet ställerkrav på bolag att förändras och följa med i utvecklingen, vilket skapar nya utmaningar för traditionellabolag. Förändringsinitiativ som motiveras genom att säga att man “behöver bli mer digitala”förutsätter att det finns en grundläggande förståelse för digitalisering som fenomen. Dennafenomenografiska studie behandlar hur medarbetare i ett traditionellt bolag tolkar och uppleverförändringen. Studien lyfter hur förgivettagande av att det finns en konsensus kring digitalisering kanpåverka en digital förflyttning i ett traditionellt bolag. Genom interaktiva intervjuer kartladesmedarbetarnas digitala arbetsmiljö samt upplevelser av den digitala resan. Visualisering av detta harkunnat visa olika sätt att lyfta in digitalisering som fenomen som tolkningsram för förändringar, ochvisa på hur olika förståelse för fenomenet kan visa sig i ett traditionellt tänk på produkt och affär.Risken i detta fallet ligger i hur den digitala resan kan motiveras som relevant. De riskerar att tolkaförändringen som att det handlar om “IT-avdelningen” när digitala initiativ motiveras. Slutsatsenbelyser behovet av en diskussion om det förgivettagna, som förankras i Latours resonemang om matterof concern, samt lyfter visualiseringens roll i att synliggöra detta. / The digitalization of society is constantly creating new conditions for change. The phenomenon placesdemands on companies to change and keep up with the continuous developments, which creates newchallenges for traditional companies. Initiatives for change that are motivated by saying that one“needs to become more digital” presuppose that there is a basic understanding of digitalization as aphenomenon within the organization.This phenomenographic study deals with how employees in a traditional company interpret andexperience the change. The study highlights how the presumption that there is a consensus aboutdigitalization can affect a digital journey in a traditional company. Through interactive interviews, theemployees' digital work environment and experiences of the digital journey were mapped. Visualizationof this shows different ways of elevating digitalization as an interpretive framework for change.Furthermore, the study shows how different understandings of the phenomenon can manifest themselvesin a traditional way of thinking about product and business. The risk in this case lies in how the digitaljourney can be justified as relevant to this group of employees. They risk interpreting the change asmeaning that it is concerning the "IT department" whenever digital initiatives are motivated. Theconclusion highlights the need for a discussion about the presupposed, which is anchored in Latour'sreasoning on matters of concern, and highlights the role of visualization in making this visible

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The environmental concern has become a well discussed topic within today’s society and as a result awareness of the impact human behaviour has on the environment is continuously increasing. This concern is something companies take advantage of when marketing, as for instance by promoting their products or services as eco-labelled. Eco-labelled products have further shown to involve a lot of consumer opinions, and are thus common to study in relation to consumer attitudes. Theories also show that eco-labelled goods have been idealised in favour of conventional ones, referred to as a marketing placebo effect. In connection to this, companies have started to point interest at eco-labelled technology, which has become a recent phenomenon attracting attention. Nonetheless, the existing theory regarding this phenomenon has been mainly applied on specific areas, such as the food industry. The purpose of this study was therefore to explain the marketing placebo effect on eco-labelled technology. 162 experiments were conducted using one experiment group and one control group, in order to be able to detect an eventual marketing placebo effect when implementing an eco-label, using attitudes as an influencer. Based on the results, it was revealed that attitudes are crucial to take into consideration when applying an eco-label in a technology context. This as it was concluded that attitudes act as a trigger evoking a marketing placebo effect. The findings from this study contradicts current theories on how different factors cooperate in the process of a marketing placebo effect, and advances has thus been made in how the marketing placebo effect works when applied in a technology context.

Doctor of Philosophy / Apparel, Textiles, and Interior Design / Kim Hiller / This study examined the effects of knowledge of apparel and textile (AT) manufacturing’s impacts on the environment, environmental concern, attitudes toward environmentally sustainable apparel (ESA), and the cultural characteristics of adult, female Kuwaiti nationals on purchasing behaviors of ESA. This study was conducted because Kuwait is a large consumer market for apparel goods and there was a gap in the existing literature on sustainable apparel with regards to Kuwait. To measure the independent variables of knowledge related to the environmental impacts of AT manufacturing, environmental concern, attitudes towards ESA, and the cultural characteristics of Kuwaiti women on the dependent variable of ESA purchase behavior intentions, a mixed methods approach was used. This mixed method approach included a survey instrument featuring five different scales to acquire data through quantitative methods on a population of Kuwaitis acquired through snowball sampling. Semi-structured interviews were then utilized to acquire further data for a qualitative data analysis. The results were then analyzed through descriptive statistics, regressions, and coding. The data analysis of the quantitative survey responses of the female Kuwaiti nationals showed that their level of knowledge on the environmental impacts of the AT industry was low, their level of environmental concern was neutral, their ESA attitudes were neutral, and their ESA purchase intentions were slightly positive. Regression results found that environmental concern had no relationship with ESA attitudes, knowledge about AT related environmental issues positively influenced ESA attitudes, and both knowledge about AT related environmental issues and ESA attitudes had a positive influence on ESA purchase intentions. Additionally, the cultural dimensions of the surveyed population showed high power distance and collectivism, low long-term orientation and uncertainty avoidance, and intermediate levels of masculinity and indulgence. The qualitative interview revealed that Kuwaiti culture is strongly influenced by the Islamic religion, and the culture supports high levels of consumerism and ostentatious consumption. A majority of qualitative participants did not express any attitudes toward ESA, and none of the participants had purchased ESA products previously. This could be because female Kuwaiti nationals are limited in their knowledge related to AT environmental risks and are generally unaware of ESA and its purpose. The study’s data could be used to provide educators with information through which to tailor curricula towards the knowledge, attitudes, and beliefs of Kuwaiti nationals. Additionally, this information could be essential for manufacturers and retailers of ESA products, so that they can produce and sell ESA affectively in Kuwait.

<p>As a psychological principle, the golden rule represents an ethic of universal empathic concern. It is, surprisingly, present in the sacred texts of virtually all religions, and in philosophical works across eras and continents. Building on the literature demonstrating a positive impact of prosocial behavior on well-being, the present study investigates the psychological function of universal empathic concern in Indian Hindus, Christians, Muslims and Sikhs.</p><p>I develop a measure of the centrality of the golden rule-based ethic, within an individual’s understanding of his or her religion, that is applicable to all theistic religions. I then explore the consistency of its relationships with psychological well-being and other variables across religious groups. </p><p>Results indicate that this construct, named Moral Concern Religious Focus, can be reliably measured in disparate religious groups, and consistently predicts well-being across them. With measures of Intrinsic, Extrinsic and Quest religious orientations in the model, only Moral Concern and religiosity predict well-being. Moral Concern alone mediates the relationship between religiosity and well-being, and explains more variance in well-being than religiosity alone. The relationship between Moral Concern and well-being is mediated by increased preference for prosocial values, more satisfying interpersonal relationships, and greater meaning in life. In addition, across religious groups Moral Concern is associated with better self-reported physical and mental health, and more compassionate attitudes toward oneself and others.</p><p>Two additional types of religious focus are identified: Personal Gain, representing the motive to use religion to improve one’s life, and Relationship with God. Personal Gain is found to predict reduced preference for prosocial values, less meaning in life, and lower quality of relationships. It is associated with greater interference of pain and physical or mental health problems with daily activities, and lower self-compassion. Relationship with God is found to be associated primarily with religious variables and greater meaning in life. </p><p>I conclude that individual differences in the centrality of the golden rule and its associated ethic of universal empathic concern may play an important role in explaining the variability in associations between religion, prosocial behavior and well-being noted in the literature.</p> / Dissertation