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  • 1.
    Svanberg, Jan
    et al.
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden.
    Öhman, Peter
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden.
    Auditors' time pressure: Does ethical culture support audit quality?2013In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 28, no 7, p. 572-591Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure. Design/methodology/approach: The study is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings: The study finds relationships between three ethical culture factors and reduced audit quality acts. The ethical environment and the use of penalties to enforce ethical norms are negatively related to reduced audit quality acts, whereas the demand for obedience to authorities is positively related to reduced audit quality acts. Underreporting of time is not related to ethical culture, but is positively related to time budget pressure. Finally, the study finds a relationship between two ethical culture factors and time budget pressure, indicating a possible causal relationship, but ethical culture does not mediate an indirect effect of time budget pressure on reduced audit quality acts. Originality/value: This is the first study to report the effect of ethical culture on dysfunctional auditor behavior using actual self-reported frequencies of reduced audit quality acts and underreporting of time as data. © Emerald Group Publishing Limited.

  • 2.
    Svanberg, Jan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Öhman, Peter
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden.
    Neidermeyer, Presha E.
    Department of Accounting, West Virginia University, Morgantown, West Virginia, USA.
    Client-identified auditor’s initial negotiation tactics: a social-identity perspective2018In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to investigate the connection between the type of negotiation tactics auditors use when they ask their clients to make adjustments to their financial reports, focusing on three distributive and two integrative negotiation tactics, and whether the auditors identify with their clients. Design/methodology/approach: A survey was used to capture 152 experienced Swedish audit partners’ perspectives on what type of negotiation technique they would use thinking about their largest client in a hypothetical situation. Findings: The results show that the more auditors identify with their clients, the more likely they are to adopt two of the distributive negotiation tactics, conceding and compromising. Originality/value: Building on the findings in the accounting literature that auditors’ identification with clients constrains their judgments, this study finds that auditors’ identification with clients also has an impact on the auditors’ initial selection of negotiation tactics. © 2018, Emerald Publishing Limited.

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Citation style
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  • ieee
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  • Other style
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