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  • 1.
    Rana, Tarek
    et al.
    Department of Accounting, RMIT University, Melbourne, Australia.
    Svanberg, JanUniversity of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.Öhrman, PeterCentre for Research on Economic Relations, Mid Sweden University.Lowe, AlanDepartment of Accounting, RMIT University, Melbourne, Australia.
    Handbook of Big Data and Analytics in Accounting and Auditing2023Collection (editor) (Other academic)
  • 2.
    Svanberg, Jan
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden.
    Application of moral norms in accounting as communication: How self-efficacy may impact on morality2013In: ARSP. Archiv für Rechts- und Socialphilosophie, ISSN 0001-2343, E-ISSN 2363-5614, Vol. 99, no 1, p. 95-114Article in journal (Refereed)
    Abstract [en]

    Accounting ethics is a growing field which is devoted to how ethical norms are perceived, understood, and how they affect behavior of professional accountants and auditors. The fi eld concerns what legal sociology could define as the effectiveness of a set of norms. The present study adopts a Luhmann-inspired theoretical framework and questions three assumptions that are common among the main thrust of empirical research on accounting ethics. This study proposes that the effectiveness of ethical norms in accounting as the outcome of self-assessments, client-assessments and peer-assessments in which the ethical norms operate as a communication system. The perceived utility of the system of ethical norms appears to the individual as dependent on how capable the individual believes him/herself to be at communicating with the environment through ethical terminology. This system-theoretical definition of the effectiveness of ethical norms in accounting allows new research questions to be asked regarding how ethical norms become a viable alternative for solving accounting problems in practice.

  • 3.
    Svanberg, Jan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Centre for research on Economic Relations (CER), Sweden.
    Ardeshiri, Tohid
    Department of Electrical Engineering, Linköping University, Sweden; Centre for research on Economic Relations (CER), Sweden.
    Samsten, Isak
    Department of Computer and Systems Sciences, Stockholm University, Sweden.
    Öhman, Peter
    Mid Sweden University, Sundsvall, Sweden; Centre for research on Economic Relations (CER), Sweden.
    Neidermeyer, Presha
    West Virginia University, United States; Women’s Leadership Initiative, United States.
    Prediction of Controversies and Estimation of ESG Performance: An Experimental Investigation Using Machine Learning2023In: Handbook of Big Data and Analytics in Accounting and Auditing, Springer , 2023, p. 65-87Chapter in book (Other academic)
    Abstract [en]

    We develop a new methodology for computing environmental, social, and governance (ESG) ratings using a mode of artificial intelligence (AI) called machine learning (ML) to make ESG more transparent. The ML algorithms anchor our rating methodology in controversies related to non-compliance with corporate social responsibility (CSR). This methodology is consistent with the information needs of institutional investors and is the first ESG methodology with predictive validity. Our best model predicts what companies are likely to experience controversies. It has a precision of 70–84 per cent and high predictive performance on several measures. It also provides evidence of what indicators contribute the most to the predicted likelihood of experiencing an ESG controversy. Furthermore, while the common approach of rating companies is to aggregate indicators using the arithmetic average, which is a simple explanatory model designed to describe an average company, the proposed rating methodology uses state-of-the-art AI technology to aggregate ESG indicators into holistic ratings for the predictive modelling of individual company performance. Predictive modelling using ML enables our models to aggregate the information contained in ESG indicators with far less information loss than with the predominant aggregation method.

  • 4.
    Svanberg, Jan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Ardeshiri, Tohid
    RISE Research Institutes of Sweden.
    Samsten, Isak
    Department of Computer and Systems Sciences, Stockholm University.
    Öhman, Peter
    Department of Economics, Geography, Law and Tourism, Centre for Research on Economic Relations, Mid Sweden University.
    Neidermeyer, Presha E.
    John Chambers College of Business and Economics, West Virginia University, Morgantown, West Virginia, USA.
    Rana, Tarek
    School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, Australia.
    Maisano, Frank
    School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, Australia.
    Danielson, Mats
    Department of Computer and Systems Sciences, Stockholm University, Kista, Sweden and International Institute for Applied Systems Analysis (IIASA), Laxenburg, Austria.
    Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity2023In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 14, no 7, p. 313-348Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies. Design/methodology/approach: This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible. Findings: The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method. Practical implications: This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments. Social implications: The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development. Originality/value: To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators. 

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  • 5.
    Svanberg, Jan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. The Royal Melbourne Institute of Technology.
    Ardeshiri, Tohid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Samsten, Isak
    Stockholms universitet.
    Öhman, Peter
    Mittuniversitetet.
    Neidermeyer, Presha E.
    West Virginia University Morgantown West Virginia USA.
    Rana, Tarek
    The Royal Melbourne Institute of Technology, School of Accounting, Information Systems & Supply Chain RMIT University Melbourne VIC Australia.
    Semenova, Natalia
    Department of Accounting and Logistics, School of Business and Economics Linnaeus University Växjö Sweden.
    Danielson, Mats
    Department of Computer and Systems Sciences Stockholm University Stockholm Sweden;International Institute for Applied Systems Analysis (IIASA) Laxenburg Austria.
    Corporate governance performance ratings with machine learning2022In: International Journal of Intelligent Systems in Accounting, Finance & Management, ISSN 1055-615X, E-ISSN 1099-1174, Vol. 29, no 1, p. 50-68Article in journal (Refereed)
    Abstract [en]

    We use machine learning with a cross-sectional research design to predict governance controversies and to develop a measure of the governance component of the environmental, social, governance (ESG) metrics. Based on comprehensive governance data from 2,517 companies over a period of 10 years and investigating nine machine-learning algorithms, we find that governance controversies can be predicted with high predictive performance. Our proposed governance rating methodology has two unique advantages compared with traditional ESG ratings: it rates companies' compliance with governance responsibilities and it has predictive validity. Our study demonstrates a solution to what is likely the greatest challenge for the finance industry today: how to assess a company's sustainability with validity and accuracy. Prior to this study, the ESG rating industry and the literature have not provided evidence that widely adopted governance ratings are valid. This study describes the only methodology for developing governance performance ratings based on companies' compliance with governance responsibilities and for which there is evidence of predictive validity.

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  • 6.
    Svanberg, Jan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Mittuniversitetet.
    Ardeshiri, Tohid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Samsten, Isak
    Stockholms universitet.
    Öhman, Peter
    Mittuniversitetet.
    Rana, Tarek
    The Royal Melbourne Institute of Technology, Australia.
    Danielson, Mats
    Stockholms universitet.
    Prediction of environmental controversies and development of a corporate environmental performance rating methodology2022In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 344, article id 130979Article in journal (Refereed)
    Abstract [en]

    Institutional investors seek to make environmentally sustainable investments using environment, social, governance (ESG) ratings. Current ESG ratings have limited validity because they are based on idiosyncratic scores derived using subjective, discretionary methodologies. We discuss a new direction for developing corporate environmental performance (CEP) ratings and propose a solution to the limited validity problem by anchoring such ratings in environmental controversies. The study uses a novel machine learning approach to make the ratings more comprehensive and transparent, based on a set of algorithmic approaches that handle nonlinearity when aggregating ESG indicators. This approach minimizes the rater subjectivity and preferences inherent in traditional ESG indicators. The findings indicate that controversies as proxies for non-compliance with environmental responsibilities can be predicted well. We conclude that environmental performance ratings developed using our machine learning framework offer predictive validity consistent with institutional investors’ demand for socially responsible investment screening.

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  • 7.
    Svanberg, Jan
    et al.
    Mid Sweden University, Department of Business, Economics and Law, Centre for Research on Economic Relations, Sundsvall, Sweden.
    Öhman, Peter
    Mid Sweden University, Department of Business, Economics and Law, Centre for Research on Economic Relations, Sundsvall, Sweden.
    Auditors’ identification with their clients: Effects on audit quality2015In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 47, no 4, p. 395-408Article in journal (Refereed)
    Abstract [en]

    Although client familiarity is desirable from the auditor's perspective, identifying with clients threatens auditor objectivity. This study examines the extent to which non-Big 4 auditors identify with clients, the effect of auditor–client identification on auditors' client acquiescence to client-preferred treatment, and, finally, whether the harmful effects of auditor–client identification can be extended to a broader set of reduced audit quality acts. The responses of 141 practicing auditors at non-Big 4 firms in Sweden support our theoretical predictions. We find that auditors tend to identify with their clients, and that an auditor who identifies relatively more with a client is more likely to acquiesce to client-preferred treatment and to commit reduced audit quality acts. While previous research has considered only Big 4 firms, the current findings suggest that the problems with auditor identification with clients also hold for non-Big 4 auditors.

  • 8.
    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.

  • 9.
    Svanberg, Jan
    et al.
    Mittuniversitetet.
    Öhman, Peter
    Mittuniversitetet.
    Does Charismatic Client Leadership Constrain Auditor Objectivity?2016In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 29, no 1, p. 103-118Article in journal (Refereed)
    Abstract [en]

    This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers' identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding the fact that the auditor is not a member of the client's organization. A cross-sectional design was used and responses from Swedish auditors were analyzed statistically. The findings indicate that perceived charismatic leadership is associated with constrained auditor objectivity.

  • 10.
    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.
    Does ethical culture in audit firms support auditor objectivity?2016In: Accounting in Europe, ISSN 1744-9480, E-ISSN 1744-9499, Vol. 13, no 1, p. 65-79Article in journal (Refereed)
    Abstract [en]

    The suggested cause of constrained auditor objectivity has been centred on auditors' financial incentives and long audit tenure. Recent research has challenged those assumptions and questioned the effectiveness of auditor rotation to counteract short-tenure threats to auditor objectivity. Audit firms and regulators need to adopt methods for enhancing auditor objectivity that are effective in various auditor–client relationships. This study examines whether audit firm ethical culture is positively related to auditor objectivity. Based on the responses of 281 practising auditors, the findings indicate that auditors are more likely to make objective judgments in ethical cultures characterized by the rewarding of ethical behaviour and punishment of unethical behaviour, prevalence of ethical norms, visible ethical leadership, and low emphasis on obedience to authority. In conclusion, evidence indicates that auditors in audit firms with a strong ethical culture are more likely to maintain auditor objectivity than are auditors in less supportive cultures. This suggests that audit firms should promote a strong ethical culture to reduce the risk of constrained auditor judgment.

  • 11.
    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.
    Lost revenues associated with going concern modified opinions in the Swedish audit market2014In: Journal of Applied Accounting Research, ISSN 0967-5426, E-ISSN 1758-8855, Vol. 15, no 2, p. 197-214Article in journal (Refereed)
    Abstract [en]

    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 client bankruptcy are positively related to receipt of going concern modified opinions. Furthermore, the authors find empirical evidence that auditors issuing first-time going concern modified opinions lose proportionately more fees through auditor switching and client bankruptcy than do auditors not issuing such opinions to financially stressed clients. Finally, the authors found that the going concern modified opinions issued by Big 4 firms are no more harmful to clients than are those issued by other audit firms. Research limitations/implications - The authors recognize a limitation of this study regarding the choice of control companies. Although the authors attempted to find similarly sized and similarly financially stressed companies from the same industries as those companies in the test group, the authors may have missed other variables relevant to auditor switching or client bankruptcy. Practical implications - A practical implication for the audit profession is the increased awareness of the fact that the financial dependence issues reported in this study extend to auditors with small client companies. Originality/value - This is the first study to examine fees lost due to auditor switching and client bankruptcy caused by going concern modified opinions in a population of small companies. It contributes to the mixed evidence presented in previous research as to the extent to which going concern modified audit opinions are self-fulfilling prophecies.

  • 12.
    Svanberg, Jan
    et al.
    Economics and Law, Centre for Research on Economic Relations, Department of Business, Mid Sweden University, Sundsvall, Sweden.
    Öhman, Peter
    Economics and Law, Centre for Research on Economic Relations, Department of Business, Mid Sweden University, Sundsvall, Sweden.
    The effects of time budget pressure, organizational–professional conflict, and organizational commitment on dysfunctional auditor behavior2016In: International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, Vol. 12, no 2, p. 131-150Article in journal (Refereed)
    Abstract [en]

    This study tests several hypotheses regarding the relationships between time budget pressure, organisational-professional conflict, organisational commitment, and various forms of dysfunctional auditor behaviour. Data were collected from a sample of experienced auditors in Sweden, and the response rate was 21.4%. The results indicate that time budget pressure has an impact on under-reporting of time (URT), but not on reduced audit quality (RAQ) acts. Simultaneously, the organisational-professional conflict in accounting firms exerts an important influence on RAQ acts, but has no effect on URT. Contrary to our expectations, organisational commitment has no impact on RAQ acts or URT. The overall results indicate that aligning accounting firms’ ethical cultures with professional values is an effective method to reduce the likelihood that auditors will commit RAQ acts, and that decreased time budget pressure may reduce URT.

  • 13.
    Svanberg, Jan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Öhman, Peter
    Mid Sweden University, Department of Business, Economics and Law, Centre for Research on Economic Relations, Sundsvall, Sweden.
    Neidermeyer, Presha E.
    West Virginia University, Department of Accounting, Morgantown, United States.
    Auditor objectivity as a function of auditor negotiation self-efficacy beliefs2019In: Advances in Accounting, ISSN 0882-6110, Vol. 44, p. 121-131Article in journal (Refereed)
    Abstract [en]

    This study empirically examines whether an auditor's perceived ability to negotiate discretionary accounting issues with clients (auditor negotiation self-efficacy) is related to auditor objectivity, and whether an auditor's negotiation self-efficacy has a greater impact on her objectivity when the auditor's accuracy motive (professional identity) is strong rather than weak. We tested the hypotheses using a cross-sectional survey design and obtained 146 responses from among 800 surveyed experienced Swedish auditors. The findings indicate that auditors with higher negotiation self-efficacy were more likely to make decisions on a material and discretionary accounting issue contrary to their clients’ desires compared to auditors with lower self-efficacy. The relationship between negotiation self-efficacy and auditor objectivity was not moderated by professional-identity strength. These research findings suggest that recruiting and training auditors to increase their negotiation self-efficacy may be an effective method to enhance auditor objectivity without the problems inherent in other methods, such as auditor rotation. Our sample was obtained in Sweden, which allows long auditor tenures. We caution that, although our analysis controlled for auditor tenure, the effect of auditor negotiation self-efficacy may not be generalizable to countries that limit tenure through regulation.

  • 14.
    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 1758-7735, Vol. 33, no 6-7, p. 633-654Article 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. 

  • 15.
    Svanberg, Jan
    et al.
    Mittuniversitetet.
    Öhman, Peter
    Mittuniversitetet.
    Neidermeyer, Presha E.
    Department of Accounting, West Virginia University, Morgantown, West Virginia, USA.
    The relationship between transformational client leadership and auditor objectivity2017In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 30, no 5, p. 1142-1159Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity. Design/methodology/approach The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden. Findings This study finds that transformational client leadership negatively affects auditor objectivity and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are susceptible to influence by their clients? perceived exercise of transformational leadership, leadership theory appears relevant to the discussion of auditor objectivity in the accounting literature. Originality/value Previous accounting research has applied the social identity theory framework and found that client identification impairs auditor objectivity. However, the effect of transformational client leadership on auditor objectivity, which reflects an intense auditor-client relationship, has been neglected before this study.

  • 16.
    Tarek, Rana
    et al.
    RMIT University, Melbourne, Australia.
    Svanberg, Jan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Centre for research on Economic Relations (CER), Sweden.
    Öhrman, Peter
    Mid Sweden University, Sundsvall, Sweden; Centre for research on Economic Relations (CER), Sweden.
    Lowe, Alan
    RMIT University, Melbourne, Australia.
    Introduction: Analytics in Accounting and Auditing2023In: Handbook of Big Data and Analytics in Accounting and Auditing / [ed] Tarek Rana, Jan Svanberg, Peter Öhman, Alan Lowe, Springer Nature , 2023, p. 1-13Chapter in book (Other academic)
    Abstract [en]

    Big data and analytics offer new opportunities and challenges for academics and practitioners in all business disciplines including accounting and auditing. In the backdrop of increasing growth of emerging technologies, the organizations in public, private and not-for-profit sectors are embracing digital economy and the fourth industrial revolution journey. This requires knowledge of better practice examples, lessons learned and future directions in addressing the new challenges and seizing new opportunities. In this chapter, we discuss the implications of data analytics, artificial intelligence and machine learning on the accounting and auditing practices. We focus on the technological, social, political, economic, institutional, and behavioral aspects of these technologies in the public, private, non-governmental and hybrid contexts. We present state-of-the-art research directions on philosophical, theoretical, methodological, and practical issues, new developments and innovations of big data, analytics, artificial intelligence, machine learning, blockchain, cryptocurrencies and other emerging technologies related to accounting and auditing.

  • 17.
    Öhman, Peter
    et al.
    Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik.
    Svanberg, Jan
    Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik.
    Påverkar en identifiering med klienterna revisorers oberoende?2015Report (Other academic)
    Abstract [sv]

    Olika hot mot revisorers oberoende har uppmärksammats i tidigare forskning. Ett av dessa hot har väckt CERs och i synnerhet Peter Öhmans och Jan Svanbergs intresse. Det är i vilken grad oberoendet påverkas av om revisorerna identifierar sig med sina klienter. Den genomförda studien visar att de revisorer som identifierar sig relativt mer med sina klienter har större sannolikhet att såväl acceptera klientföretagens redovisning som att begå kvalitetsförsämrande handlingar. Detta verkar inte kunna motverkas av om revisorerna identifierar sig med revisorsprofessionens kärnvärden. Forskningsresultaten har tidigare publicerats i den internationella tidskriftsartikeln “Auditors’ identification with their clients: Effects on audit quality” (Svanberg och Öhman, 2015).

  • 18.
    Öhman, Peter
    et al.
    Mittuniversitetet.
    Svanberg, Jan
    Mittuniversitetet; Högskolan Dalarna.
    Tidspress, etisk kultur och revisionskvalitet2013Report (Other academic)
    Abstract [sv]

    Den tidspress som revisorer kan uppleva har visat sig vara en bidragande orsak till att vissa revisionsuppdrag brister i kvalitet. Denna studie, gjord av Peter Öhman och Jan Svanberg vid CER, visar att revisionsbyråernas etiska kulturer har större betydelse för revisionskvaliteten än vad tidspressen har. Forskningsresultaten har tidigare publicerats i den internationella tidskriftsartikeln “Auditors’ time pressure: Does ethical culture support audit quality?” (Svanberg och Öhman, 2013).

  • 19.
    Öhman, Peter
    et al.
    Mittuniversitetet.
    Svanberg, Jan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Samsten, Isak
    Stockholms universitet.
    Assessment of double materiality2023In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] Jan Marton, Fredrik Nilsson & Peter Öhman, Routledge, 2023, p. 205-227Chapter in book (Other academic)
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