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Donatella, P., Haraldsson, M. & Tagesson, T. (2018). Do audit firm and auditcosts/fees influenceearnings management inSwedish municipalities?. International Review of Administrative Sciences
Open this publication in new window or tab >>Do audit firm and auditcosts/fees influenceearnings management inSwedish municipalities?
2018 (English)In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed) Epub ahead of print
Abstract [en]

Previous research on the private sector shows that auditors and auditing firms areimportant actors in ensuring high-quality reporting based on accrual accounting. Theaim of this study is to explore whether audit firms and audit costs/fees influencemunicipalities’ probability of applying earnings management in their annual accounts.The empirical data, which covered the financial years 2011–13, were handpicked fromannual reports or retrieved from other sources. In general, our study shows that theprobability of earnings management increased if audit costs/fees increased. However,there were differences regarding the probability of earnings management relating towhich audit firm was engaged. This implies that audit quality is a factor that affects theprobability of earnings management in Swedish municipalities. The study also indicatesthat different audit firms make different trade-offs between professional versus commerciallogics, and that this is reflected in the clients’ propensity to engage in earningsmanagement.

Place, publisher, year, edition, pages
Sage Publications, 2018
Keywords
audit cost, audit fee, audit firm, earnings management, municipality
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-153733 (URN)10.1177/0020852317748730 (DOI)2-s2.0-85045042272 (Scopus ID)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-15Bibliographically approved
Eriksson, O. & Tagesson, T. (2018). Partierna ser inte problemen med kommunala revisionen. DN Debatt Replik
Open this publication in new window or tab >>Partierna ser inte problemen med kommunala revisionen
2018 (Swedish)In: DN Debatt ReplikArticle in journal, News item (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Stockholm: , 2018
Keywords
kommunal revision
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-145866 (URN)
Available from: 2018-03-20 Created: 2018-03-20 Last updated: 2018-03-27Bibliographically approved
Collin, S.-O., Mattias, H., Tagesson, T. & Veronica, B. (2017). Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market. Financial Accountability and Management, 33(4), 391-405
Open this publication in new window or tab >>Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market
2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed) Published
Abstract [en]

With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

Place, publisher, year, edition, pages
Wiley-Blackwell Publishing Inc., 2017
Keywords
audit costs, governance, municipality, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-141907 (URN)10.1111/faam.12130 (DOI)2-s2.0-85028695711 (Scopus ID)
Available from: 2017-10-12 Created: 2017-10-12 Last updated: 2019-01-09Bibliographically approved
Beck, A., Brännström, D., Eriksson-Zetterquist, U., Hellman, N., Marton, J., Silver, L. & Tagesson, T. (2016). Akut brist på lärare i ekonomi på universiteten [Review]. Svenska Dagbladet
Open this publication in new window or tab >>Akut brist på lärare i ekonomi på universiteten
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2016 (Swedish)In: Svenska DagbladetArticle, book review (Other (popular science, discussion, etc.)) Published
Abstract [sv]

Redovisningen spelar en central roll i samhället genom att skapa transparens i näringsliv och offentlig sektor. Kraven på transparens ökar och redovisningen vidareutvecklas och anpassas till en global marknad. Bland studenter i företagsekonomi är det populärt att läsa redovisning. Men det råder stor brist på kompetenta universitetslärare i redovisning i Sverige

National Category
Economics and Business
Identifiers
urn:nbn:se:liu:diva-126990 (URN)
Note

http://www.svd.se/akut-brist-pa-larare-i-ekonomi-pa-universiteten/om/naringsliv:debatt

Available from: 2016-04-11 Created: 2016-04-11 Last updated: 2018-07-03
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N. & Mårtensson, O. (2016). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management and Governance, 1-20
Open this publication in new window or tab >>Explaining the influence of time budget pressure on audit quality in Sweden
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2016 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, p. 1-20Article in journal (Refereed) Published
Abstract [en]

This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.

Keywords
Time budget pressure, Audit quality, Auditors, Audit firm, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-126701 (URN)10.1007/s10997-016-9346-4 (DOI)
Available from: 2016-04-02 Created: 2016-04-02 Last updated: 2017-11-30
Tagesson, T. (2016). Svensk offentlig sektors redovisning: - ur ett internationellt perspektiv [Review]. Balans : tidskrift för redovisning och revision, Fördjupning(3), 10-12
Open this publication in new window or tab >>Svensk offentlig sektors redovisning: - ur ett internationellt perspektiv
2016 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. Fördjupning, no 3, p. 10-12Article, book review (Other (popular science, discussion, etc.)) Published
Abstract [sv]

Trots storleken och betydelsen av offentlig sektors verksamhet, har sektorns redovisning fått relativt lite uppmärksamhet inom både forskning och utbildning. Frågan är emellertid ytterst aktuell och förtjänar därför mer uppmärksamhet och engagemang. I denna artikel belyser Torbjörn Tagesson den offentliga sektorns redovisning ur ett internationellt perspektiv.

Place, publisher, year, edition, pages
Stockholm: Far, 2016
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-128211 (URN)
Note

http://www.tidningenbalans.se/fordjupning/4272-2/

Available from: 2016-05-23 Created: 2016-05-23 Last updated: 2018-07-03
Tagesson, T. & Collin, S.-O. (2015). Corporate governance influencing compliance with the Swedish Code of Corporate Governance. International Journal of Disclosure & Governance, 13(3), 262-277
Open this publication in new window or tab >>Corporate governance influencing compliance with the Swedish Code of Corporate Governance
2015 (English)In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 13, no 3, p. 262-277Article in journal (Refereed) Published
Abstract [en]

A code of corporate governance was introduced in Sweden in 2005. Although the code is mandatory, a company is allowed to override specific rules if it openly discloses the deviation and explains why it does not comply. The aim of this study is to explain how the governance structure, operationalized as the ownership structure, the board and the auditor, affects companies’ propensity to deviate from the Swedish Code. The empirical data in this study are based on the 2010 annual reports from 193 companies listed on the Stockholm Stock Exchange and data from the Swedish Corporate Governance Board. The findings show that concentrated ownership, smaller boards with directors with long tenure, and audit firms with a high proportion of employees compared to partners, increase the likelihood of deviance.

Keywords
audit firm, board of directors, code of corporate governance, compliance, ownership concentration
National Category
Business Administration Economic History
Identifiers
urn:nbn:se:liu:diva-122559 (URN)10.1057/jdg.2015.15 (DOI)
Funder
Torsten Söderbergs stiftelse
Available from: 2015-11-09 Created: 2015-11-09 Last updated: 2018-07-03
Eriksson, O. & Tagesson, T. (2015). Kan man lita på den kommunala redovisningen? [Review]. Kommunal ekonomi (2), 8-8
Open this publication in new window or tab >>Kan man lita på den kommunala redovisningen?
2015 (Swedish)In: Kommunal ekonomi, ISSN 0282-0099, no 2, p. 8-8Article, book review (Other (popular science, discussion, etc.)) Published
National Category
Economics and Business
Identifiers
urn:nbn:se:liu:diva-116921 (URN)
Available from: 2015-04-09 Created: 2015-04-09 Last updated: 2018-07-03
Tagesson, T. & RKR:s, e. (2015). Komponentavskrivningar: hur ska man resonera? [Review]. Kommunal ekonomi (3), 21-21
Open this publication in new window or tab >>Komponentavskrivningar: hur ska man resonera?
2015 (Swedish)In: Kommunal ekonomi, ISSN 0282-0099, no 3, p. 21-21Article, book review (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Kommunalekonomernas förening, 2015
National Category
Economics and Business
Identifiers
urn:nbn:se:liu:diva-119376 (URN)
Available from: 2015-06-15 Created: 2015-06-15 Last updated: 2018-07-03
Tagesson, T., Glinatsi, N. & Prahl, M. (2015). Procurement of audit services in the municipal sector: the impact of competition. Public Money & Management, 35(4), 273-280
Open this publication in new window or tab >>Procurement of audit services in the municipal sector: the impact of competition
2015 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 35, no 4, p. 273-280Article in journal (Refereed) Published
Abstract [en]

This paper examines the extent to which price is the determining factor in the procurement of audit services. In Sweden 72% of municipalites chose audit firms with the lowest bid. Both political competition and competition between audit firms were found to affect whether price was the decisive criterion or not.

Place, publisher, year, edition, pages
Taylor & Francis, 2015
Keywords
Audit services; competition; municipalities; procurement; Sweden
National Category
Economics and Business
Identifiers
urn:nbn:se:liu:diva-117975 (URN)10.1080/09540962.2015.1047270 (DOI)000354438100008 ()
Available from: 2015-05-19 Created: 2015-05-19 Last updated: 2017-12-04
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-2534-5809

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