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.

Viral marketing allows companies to promote their products and services using very small budgets and the viral ad can be considered the holy grail of digital marketing. In this light, the aim of this study is to discuss the main factors in the existing literature that are considered to boost virality and articulate a summarized Virality Theoretical Model. The empirical study included in this thesis involves the monitoring of an actual ad and an assessment of whether it went viral or not and if it follows the guidelines of the Virality Theoretical Model. The empirical study showed that the ad did not go viral and did not include and display all the attributes proposed by the Model. This further indicates, in regards to theory as well as for marketing executives and advertising practitioners, that virality is a complex phenomenon that depends on several different factors involving both content characteristics and dissemination.

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / Business Administration / Master / Master of Business Administration

University of Macau / Faculty of Law

Ce travail propose une analyse institutionnelle commonsienne de la gestion sanitaire des bovins en termes de compétences collectives et individuelles. Un modèle conceptuel institutionnel d'analyse de la santé animale est proposé comme alternative possible au modèle micro-économique néoclassique. La gestion de la santé est d'abord abordée à travers les compétences et capacités de l'éleveur au sein de l'exploitation, en mobilisant les relations individus - collectifs inorganisés. Le rôle des collectifs organisés dans la santé animale est ensuite identifié, avec l'identification de collectifs productifs et de collectifs sanitaires. Les compétences individuelles et collectives apparaissent territorialisées. Ce modèle est ensuite validé à partir de données issues de la Base de Données Nationale d'Identification des bovins et du Contrôle Laitier, pour 2005 et 2006. La mortalité des bovins laitiers et la qualité cytologique du lait (cellules somatiques, témoins d'infection de la mamelle) de chaque exploitation sont respectivement analysées à l'aide de modèles linéaires et de panels statiques et dynamiques. Un effet global des compétences de l'éleveur sur l'ensemble des troubles sanitaires de l'exploitation est observé. Les compétences doivent être au préalable révélées pour se traduire en capacités (actions). La spatialisation des modèles démontre enfin la dimension institutionnelle, souvent territorialisée, de la santé animale. L'analyse institutionnelle montre qu'une large part de la santé du troupeau repose sur les compétences individuelles des éleveurs et sur des compétences collectives. Ces compétences peuvent être révélées par un renforcement des interventions préventives et de la formation en élevage / This research analyzes cattle health through individual and collective competencies, based on Commons institutionalism. The first part defines a new institutional conceptual framework, alternative to the neoclassic microeconomic models, to study animal health. Health management is analyzed at farm level in terms of farmers' competencies and capabilities considering the relationship between individuals and unorganized going concern. It integrates thereafter organized going concerns and defines production focused organizations and health focused organizations. The competencies and capabilities have both territorial components. The model is validated empirically in the second part, using the national cattle identification database and the milk control program database, for 2005 and 2006. Dairy cattle mortality and milk bacteriological quality (somatic counts) are explained with linear models and static and dynamic panel models, respectively. A global effect of farmer's health competencies on the overall health issues of the farm is shown, but competencies must be translated into capabilities (actions) before impacting on health. The spatialization of the models reveals some territorial correlations that clearly show the effect of institutions on animal health. The institutional analysis shows that an important part of the herd health rests on the farmer's individual competencies, as well as on some collective competencies. These competencies can be strengthened and revealed into capabilities with more accurate and regular preventive interventions in farms and with more farmers' education

The role of school culture in facilitating underrepresented students' access to and success in college is examined in this ethnographic study. The purpose of this study is to examine an urban, public high school's culture in the southeast region of the United States with a high population of African Americans and students living in poverty. The college-­ going culture theory proposed by McClafferty, McDonough and Nunez (2002) and later refined by McDonough (2006) is used as a framework for this study and an ethnographic research design is employed using interviews, observations, open-­ended surveys, and document review as data collection methods. The objective of the study is to describe the culture of an urban high school by examining its artifacts, values and beliefs and underlying assumptions, specifically as it relates to preparation of students for postsecondary education. Findings from this study will help inform strategies on reforming school culture to support college access and success for urban high school students, and will support the use of the college-­going culture theory as a useful lens through which to understand college access issues. Additionally, this study helps to describe some of the common characteristics of urban education in the heart of education reform and describes the core challenges associated with developing college-­going culture in urban communities with high poverty and low college attendance rates.

I examine the presence of earnings management at pre-IPO and lockup periods. Motivated by significant post-lockup insider sales documented in prior research, I investigate whether insiders (managers and venture capitalists) inflate earnings around the lockup period in order to increase share price and maximize personal wealth from selling shares at lockup expiration. I also compare levels of earnings management in the pre-IPO and lockup periods with those in the post-lockup period. Prior research also documents that auditor quality mitigates earnings management behavior. I explore the impact of auditor quality in the unique setting of IPO lockups. ... Cross-sectional analysis reveals that my sample IPO firms also utilize real-activities manipulation, but only in the early pre-IPO period. The results are robust with respect to alternative abnormal accruals and real-activities measures. I also find that IPO firms that hire prestigious auditors experience less earnings management in the lockup period than firms with lower-quality auditors, after controlling for the monitoring role of venture capitalist and underwriter reputation. / by Lizhong Hao. / Thesis (Ph.D.)--Florida Atlantic University, 2013. / Includes bibliography. / Mode of access: World Wide Web. / System requirements: Adobe Reader.

The role of high school counselors includes providing equitable access to college and career opportunities for students (College Board, 2011). Attending college is viewed as a national priority that includes pre-college activities to promote postsecondary access (Savitz-Romer, 2012). High school counselors may have ambiguous roles that complicates their efforts (Engberg & Gilbert, 2014). Role confusion may arise when the high school counselors are asked to provide mental health services rather than professionally focus on college acceptance and completion for students. The purpose of this qualitative study was to explore the perceptions of public high school counselors regarding their roles in developing a college-going culture. The participants were asked to share practices, policies, and resources specific to promoting a college-going culture. This case study included in-depth interviews that shed light on successes and struggles encountered by the high school counselors. The criteria for participants included serving a minimum of three years as a high school counselor and possessing a Tennessee school counseling license. The interviews consisted of 15 semi-structured questions framed in response to the three research questions guiding this study. The findings resulted in the emergence of four themes relative to answering the three research questions. The 11 participants expressed their roles as facilitators to students’ understanding, knowledge, and transition to access postsecondary education. The 11 participants provided insights and personal illustrations regarding the four themes. The findings revealed perceptions recognized from the participants’ experiences in the development of a college-going culture. Participants reported an expanded view of the term college and reflected that the college-going culture may be structured to address the needs specific to the respective high school’s environment. The participants responded that family influences are key elements that determine students’ entry to postsecondary education. Recommendations included practices that strengthened communication to students and parents and raising the rigor of academic coursework. The recommendations for practice included increasing the number of licensed school counselors with master’s degrees to reduce student caseloads. Currently, research from the American School Counseling Association (2017) suggests a student-to-counselor ratio of 250:1. Further research should explore barriers that prevent high school counselors from providing resources for the development of a college-going culture.