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Broberg, P., Umans, T., Skog, P. & Theodorsson, E. (2018). Auditors professional and organizational identities and commercialization in audit firms. Accounting, Auditing & Accountability Journal, 31(2), 374-399
Open this publication in new window or tab >>Auditors professional and organizational identities and commercialization in audit firms
2018 (English)In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this paper is to explain how auditors professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firms process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2018
Keywords
Professional identity; Sweden; Commercialization; Auditor; Organizational identity
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-145809 (URN)10.1108/AAAJ-02-2014-1607 (DOI)000425597200001 ()
Available from: 2018-03-22 Created: 2018-03-22 Last updated: 2018-04-16
Agevall, L., Broberg, P. & Umans, T. (2018). The New Generation of Auditors Meeting Praxis: Dual Learnings Role in Audit Students Professional Development. Scandinavian Journal of Educational Research, 62(2), 307-324
Open this publication in new window or tab >>The New Generation of Auditors Meeting Praxis: Dual Learnings Role in Audit Students Professional Development
2018 (English)In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed) Published
Abstract [en]

This paper explores whether and in what way dual learning can develop understanding of the relationship between structure/judgement and explores audit students perceptions of the audit profession. The Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand, and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students experiences and understanding of the relationship between structure and judgement.

Place, publisher, year, edition, pages
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD, 2018
Keywords
Dual-learning; auditing education; work-integrated learning; professional education
National Category
Learning
Identifiers
urn:nbn:se:liu:diva-145805 (URN)10.1080/00313831.2016.1258663 (DOI)000425797100010 ()
Available from: 2018-03-22 Created: 2018-03-22 Last updated: 2018-04-13
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N. & Mårtensson, O. (2017). Explaining the influence of time budgetpressure on audit quality in Sweden. Journal of Management and Governance, 21(2), 331-350
Open this publication in new window or tab >>Explaining the influence of time budgetpressure on audit quality in Sweden
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2017 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 2, p. 331-350Article 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 so 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 uality 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.

Place, publisher, year, edition, pages
Springer-Verlag New York, 2017
Keywords
Time budget pressure, Audit quality, Auditors, Audit firm, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-142528 (URN)10.1007/s10997-016-9346-4 (DOI)000408345800003 ()2-s2.0-84961138248 (Scopus ID)
Available from: 2017-10-31 Created: 2017-10-31 Last updated: 2017-12-01Bibliographically approved
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
Gertsson, N., Sylvander, J., Broberg, P. & Friberg, J. (2016). Exploring Auditor Motivation and Job Satisfaction – A Study Focusing on Generation Y. In: : . Paper presented at The 39th European Accounting Association Annual Congress, 10-13 May, Maastricht, The Netherlands.
Open this publication in new window or tab >>Exploring Auditor Motivation and Job Satisfaction – A Study Focusing on Generation Y
2016 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-148525 (URN)
Conference
The 39th European Accounting Association Annual Congress, 10-13 May, Maastricht, The Netherlands
Available from: 2018-06-12 Created: 2018-06-12 Last updated: 2018-06-27
Umans, T., Broberg, P., Schmidt, M., Nilsson, S. & Olsson, E. (2016). Feeling well by being together: Study of swedish auditors.. Work: A journal of Prevention, Assesment and rehabilitation, 54(1), 79-86
Open this publication in new window or tab >>Feeling well by being together: Study of swedish auditors.
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2016 (English)In: Work: A journal of Prevention, Assesment and rehabilitation, ISSN 1051-9815, E-ISSN 1875-9270, Vol. 54, no 1, p. 79-86Article in journal (Refereed) Published
Abstract [en]

BACKGROUND: As guardians of the public interest, auditors represent a unique occupational group. The group that has shown to experience high level of stress and overload often being associated with environmentally imposed responsibility as well as organizationally imposed performance demands. It is the later aspects, represented by the concept of organizational culture, that is being highlighted in this papers and its relationship to auditors well-beingOBJECTIVES:The paper aims to explore organizational culture as an antecedent of auditors' well-being, which is assumed to have important consequences for the quality of auditors' work.

METHODS: This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.

RESULTS: The results of the study suggest that increasing the degree of collectivistic organizational culture has a positive relationship with three aspects of well-being: Job satisfaction, life balance and life satisfaction.

CONCLUSIONS: This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

Place, publisher, year, edition, pages
IOS Press, 2016
Keywords
Organizational culture; occupational health; profession; well-being
National Category
Business Administration Health Sciences
Identifiers
urn:nbn:se:liu:diva-126694 (URN)10.3233/WOR-162270 (DOI)000377652400010 ()26967035 (PubMedID)
Available from: 2016-04-02 Created: 2016-04-02 Last updated: 2017-11-30
Umans, T., Broberg, P., Fjelkner, A. & Smith, E. (2015). Diversity and learning outcomes in student dyads during work integrated learning projects. In: : . Paper presented at VILÄR-konferens 2015, Högskolan Kristianstad 8 - 9 december.
Open this publication in new window or tab >>Diversity and learning outcomes in student dyads during work integrated learning projects
2015 (English)Conference paper, Published paper (Other academic)
National Category
Business Administration Pedagogy
Identifiers
urn:nbn:se:liu:diva-126733 (URN)
Conference
VILÄR-konferens 2015, Högskolan Kristianstad 8 - 9 december
Available from: 2016-04-03 Created: 2016-04-03 Last updated: 2016-04-15
Lövstål, E. & Broberg, P. (2015). Ekonomstudenters förväntningar på VFU – om konsekvenser för genomförande och utfall. Högskolepedagogisk debatt (2), 8-52
Open this publication in new window or tab >>Ekonomstudenters förväntningar på VFU – om konsekvenser för genomförande och utfall
2015 (Swedish)In: Högskolepedagogisk debatt, no 2, p. 8-52Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Kristianstad: Kristianstad University Press, 2015
National Category
Pedagogy Business Administration
Identifiers
urn:nbn:se:liu:diva-126730 (URN)
Note

Skriftserien Högskolepedagogisk debatt ges ut av LärandeResursCentrum (LRC) vid Högskolan Kristianstad.

ISBN: 978-91-981338-8-2

Available from: 2016-04-03 Created: 2016-04-03 Last updated: 2016-04-15
Umans, T., Broberg, P., Schmidt, M., Nilsson, S. & Olsson, E. (2015). Feeling well by being together: Study of Swedish auditors. In: : . Paper presented at The 38th Annual Meeting of European Accounting Association, 28-30 April 2015 Glasgow, the UK.
Open this publication in new window or tab >>Feeling well by being together: Study of Swedish auditors
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2015 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration Health Sciences
Identifiers
urn:nbn:se:liu:diva-126737 (URN)
Conference
The 38th Annual Meeting of European Accounting Association, 28-30 April 2015 Glasgow, the UK
Available from: 2016-04-03 Created: 2016-04-03 Last updated: 2016-04-14
Umans, T., Collin, S.-O., Broberg, P., Nilsson, S. & Olsson, E. (2015). Organization Culture and Well-Being of Swedish Auditors. In: : . Paper presented at The 38th Annual Meeting of European Accounting Association, 28-30 April 2015 Glasgow, the UK.
Open this publication in new window or tab >>Organization Culture and Well-Being of Swedish Auditors
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2015 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-126736 (URN)
Conference
The 38th Annual Meeting of European Accounting Association, 28-30 April 2015 Glasgow, the UK
Available from: 2016-04-03 Created: 2016-04-03 Last updated: 2016-04-15
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-8417-1469

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