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Relevant bibliographies by topics / Swedish audit firms

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Academic literature on the topic 'Swedish audit firms'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Swedish audit firms"

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Tagesson, Torbjörn, and Peter Öhman. "To be or not to be – auditors’ ability to signal going concern problems." Journal of Accounting & Organizational Change 11, no. 2 (2015): 175–92. http://dx.doi.org/10.1108/jaoc-04-2013-0034.

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Purpose – This paper aims to chart Swedish auditors’ likelihood of issuing going concern warnings (GCWs), and to investigate the relationship between formal auditor competence, audit fees and audit firm, respectively, and the likelihood of issuing GCWs. Design/methodology/approach – The empirical data are based on annual reports and audit reports for 2,547 limited companies that went bankrupt in 2010 in the wake of the financial crisis and had filed a financial statement in the year before the bankruptcy. Findings – The findings indicate that Swedish auditors seldom issue GCWs. Moreover, there

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Ittonen, Kim, and Per Christen Trønnes. "Benefits and Costs of Appointing Joint Audit Engagement Partners." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 23–46. http://dx.doi.org/10.2308/ajpt-50934.

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SUMMARY We investigate whether the practice of voluntarily engaging two audit partners is associated with audit quality and audit fees. Using a sample of listed Finnish and Swedish firms, we find evidence that joint engagement partners may be associated with higher audit quality, but not with higher audit fees. Moreover, the benefits of having joint engagement partners are driven by the cases where the partners are co-located in the same office and the clients' characteristics suggest the audit will be more challenging than is usual. When the joint engagement partners are from different office

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Broberg, Pernilla, Torbjörn Tagesson, and Timur Uman. "Antecedents of Psychological Well-Being among Swedish Audit Firm Employees." International Journal of Environmental Research and Public Health 17, no. 10 (2020): 3346. http://dx.doi.org/10.3390/ijerph17103346.

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The attractiveness of audit firms as employers appears to have decreased in recent years and the audit profession is currently experiencing high employee turnover. A shortage of personnel increases the risk of long-term stress and illness. This paper therefore proposes audit firm employees’ well-being as an important research topic and explores the antecedents of well-being of Swedish audit firm employees in comparison with those of other business professionals. Based on a nationwide survey of members of the Swedish association of business professionals, with a focus on psychological well-bein

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Ittonen, Kim, Emilia Vähämaa, and Sami Vähämaa. "Female Auditors and Accruals Quality." Accounting Horizons 27, no. 2 (2013): 205–28. http://dx.doi.org/10.2308/acch-50400.

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SYNOPSIS This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate that female auditors may improve accruals quality. Using a sample of Finnish and Swedish NASDAQ OMX-listed firms, we run several alternative panel regressions of abnormal accruals on female auditor variables and firm-specific controls. The results suggest that firms with female audit engagement partners are associated with smaller abnormal accruals, t

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Mnif Sellami, Yosra, and Imen Cherif. "Female audit committee directorship and audit fees." Managerial Auditing Journal 35, no. 3 (2020): 398–428. http://dx.doi.org/10.1108/maj-12-2018-2121.

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Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate and multivariate analyses based on a sample of 790 firm-year observations from Swedish listed firms, spanning the period 2013-2017. Findings Initial finding derived from the empirical analyses provides consistent evidence of a positive association between female audit committee representation and audit fees. Controlling for sel

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Ponomareva, Yilia, Timur Uman, Pernilla Broberg, Emmy Vinberg, and Karoline Karlsson. "Commercialization of audit firms and auditors’ subjective well-being." Meditari Accountancy Research 28, no. 4 (2020): 565–85. http://dx.doi.org/10.1108/medar-10-2018-0384.

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Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on

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Svanberg, Jan, and Peter Öhman. "Lost revenues associated with going concern modified opinions in the Swedish audit market." Journal of Applied Accounting Research 15, no. 2 (2014): 197–214. http://dx.doi.org/10.1108/jaar-11-2012-0077.

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Purpose – The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first-time going concern modified opinions. Design/methodology/approach – A population of small Swedish companies receiving first-time going concern modified opinions in 2009 was examined to determine the effects two years later compared with a matched sample of financially stressed companies that had not received going concern modified opinions. Findings – The results indicate that both auditor switching and cl

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Collin, Sven-Olof Yrjö, Jenny Ahlberg, Karin Berg, Pernilla Broberg, and Amelie Karlsson. "The auditor as consigliere in family firm." Journal of Family Business Management 7, no. 1 (2017): 2–20. http://dx.doi.org/10.1108/jfbm-08-2016-0019.

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Purpose The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying. Design/methodology/approach The concept is tested through a survey conducted on 309 Swedish auditors. Findings The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating f

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Egels-Zandén, Niklas. "Responsibility Boundaries in Global Value Chains: Supplier Audit Prioritizations and Moral Disengagement Among Swedish Firms." Journal of Business Ethics 146, no. 3 (2015): 515–28. http://dx.doi.org/10.1007/s10551-015-2818-7.

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Alexeyeva, Irina, and Tobias Svanström. "The impact of the global financial crisis on audit and non-audit fees." Managerial Auditing Journal 30, no. 4/5 (2015): 302–23. http://dx.doi.org/10.1108/maj-04-2014-1025.

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Purpose – The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach – Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings – During the GFC, Swedish companies benefited from an increase in sales and total assets, although return on assets decreased. In this setting, the auditors charged higher audit fees compared with the pre-GFC period, despite the ab

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Dissertations / Theses on the topic "Swedish audit firms"

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Riis, Paulina. "Tax Evasion : - A Study of Swedish Firms’ Compliance Due to Audits." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-203604.

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Tax agencies spend a lot of resources in overseeing tax evasion, without truly knowing what the effect on compliance is. The research area concerning the effects of audits is understudied, however more knowledge exists concerning the impact on individuals rather than on the impact on firms. The objective of this thesis is to examine the plausible behavioural changes among Swedish firms due to audits. The thesis is based on firms’ own reported VAT returns; it is their own behavioural change that is estimated, and not an involuntary change due to enforced payments or fines. The visible effects a

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Nilsson, Marcus, and Frida Parkhagen. "The Influence of Local Institutional Pressures on the Socialization Process of Swedish Audit Firms." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10806.

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Aim: The aim is to identify the institutional pressures affecting audit firms in different local contexts. Theoretical approach: We develop a model by using institutional theory, socialization theory and other relevant literature. We use this model to identify differences in the socialization process in different audit firms and different local contexts. We also identify the strength of some institutional pressures in the local context. Empirical methodology: We conduct qualitative interviews with eight auditors working in large and small firms in three different local contexts Conclusions: We

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Pantaléon, Song. "The Full-Range Leadership : Enacted by Swedish audit team managers." Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-43712.

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Title: The Full-Range Leadership enacted by Swedish Audit team managers Background: The background of this study mainly relies on Leadership theories, more precisely theories about the Full-Range leadership model (FRL) and its features. However, key facts about the audit are also displayed in this part of the report to present it to readers. Purpose: The main purpose of this paper is to add to existing theory on the universalistic feature of the Full-Range Leadership model through the case of Swedish audit team managers. Such purpose entails the definition and the explanation on how the model

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Riel, Sotheara, and Carl Tano. "The Impact of the Global Financial Crisis on Audit Quality : A Study of Publicly Listed Swedish Firms." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-90949.

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Audit quality is a widely researched topic but remains a complex concept that is difficult to quantify, which is why several different proxy measurements have been developed. The earnings quality measurement discretionary accruals has been chosen as the proxy measurement for this study as it captures small variations in audit quality which is important since it allows for analysis of a relatively small sample size. Previous literature has found that for example client size, audit firm size, firm performance and company growth have a significant impact on audit quality. There has also been limi

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Abazi, Dafine, and Ahmed Ali. "Conformity pressure and auditors’ judgement : How peers affect one another in audit firms in Sweden?" Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18375.

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Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working

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Carlsson, Peder, and William Blomström. "The conservative newcomer : The effects on audit quality as a consequence of audit firm rotation in Swedish publicly listed companies 2008-2012." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-205313.

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The topic of the effects of audit quality as a consequence of audit firm rotation has been debated for decades in business science. It has also been discussed in the political arena. In April 2013 the Legal Affairs Committee of the European Union voted for a draft law requiring mandatory audit firm rotation for periods of 14 years. Countries such as Sweden might face the possible changes in audit quality that the mandatory audit firm rotation entails. In the light of these events, we studied how the audit quality changes when audit firms rotate. Because we used the Jones Model and the Modified

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Kaur, Jasmeet, and Ninorta Kurt. "Voluntary Audits : Motives of Executing Voluntary Audits in Partnership Firms in Jönköping." Thesis, Jönköping University, JIBS, Accounting and Finance, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1287.

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<p>Abstract</p><p>Purpose: A part of this research is to explore if there are partnership firms that voluntarily get an audit of their business. The purpose is to understand and explain why these partnership firms have chosen to get an audit of their business voluntarily. Additionally, the authors research how external stakeholders, such as creditors, view and assess partnership firms that do not execute an audit of their accounts and reports.</p><p>Method: To initiate this research, the authors conducted a telephone survey as a pre-study, to assure the viability of this research. As a major p

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Khaledi, Soheila. "Corporate Risk Disclosure: A Content Analysis of Swedish Interim Reports." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-231965.

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The aim of this research is to examine the determinants of the level of corporate risk disclosure (CRD) in the interim reports of Swedish non-financial companies. A quantitative research approach is used, the sample data of which consist of 166 firms with 4,849 interim reports over a 10-year period. By utilizing the notion of risk and its definition, I have distinguished three categories of risk, namely risk as uncertainty, risk as threat and risk as opportunity. A systematic content analysis is conducted with the use of a software program, which is specifically designed for this purpose. The

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Sebhatu, Abiel. "Deregulation of the Swedish Audit Industry and Changes in the Competitive Environment : Conflict, Imitation, and Innovativeness." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45182.

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This thesis investigates the deregulation of the audit industry in Sweden, the changing competitive environment and innovativeness, a research gap that has not yet been bridged. This paper raises the question of how the innovativeness of firms within the audit industry have changed after deregulation. The ambition of this research is to have both theoretical and practical knowledge contribution. The theoretical framework constructed for this research is rooted in the literature review of three areas: strategy and competition, deregulation, and organizational innovativeness. These three streams

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Hemmingsson, Oscar, and Linnéa Lindbom. "Audit Quality in Swedish Audit Firms : The Significance of Ethical Firm Culture from a Behavioral Perspective." Thesis, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-413781.

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Dysfunctional auditor behavior has transformed into one of the biggest challenges for audit quality. The purpose of this study is to analyze the culture to the ethical decision process in the Swedish context. The study uses a self- administered questioner with 75 junior and senior auditors employed in Mid-East Sweden including Stockholm. The study finds that ethical firm culture has an important relationship to the decision-making process. Furthermore, the study shows that the components of the decision-making model; recognition, judgment, intention and RAQA reacts differently to ethical firm

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Books on the topic "Swedish audit firms"

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Björkin, Mats. Postwar Industrial Media Culture in Sweden, 1945-1960. Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789462984929.

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During the 1950s, companies aiming for international markets demanded new theories and methods of communication. Ideas regarding cybernetics, systems analysis, new accounting practices, and budgetary principles as well as theories of information, communication, marketing, public relations, and organization were discussed at conferences, seminars, and courses, and in articles and books. At the same time, new technologies changed corporate communication, from a loose-leaf accounting system to mechanical and electronic business machines, from written texts and oral presentations to slide shows, a

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