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Publications (10 of 31) Show all publications
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
Keyword
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.

Keyword
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
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
Keyword
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
Agevall, L., Broberg, P. & Umans, T. (2015). The new generation of auditors meeting praxis. In: : . Paper presented at The 75rd Annual Meeting of the Academy of Management. August 7-11, 2015 Vancouver, Canada. .
Open this publication in new window or tab >>The new generation of auditors meeting praxis
2015 (English)Conference paper, Published paper (Other academic)
Abstract [en]

This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.

National Category
Business Administration Pedagogy Learning
Identifiers
urn:nbn:se:liu:diva-126735 (URN)
Conference
The 75rd Annual Meeting of the Academy of Management. August 7-11, 2015 Vancouver, Canada
Available from: 2016-04-03 Created: 2016-04-03 Last updated: 2016-04-15
Broberg, P., Agevall, L. & Umans, T. (2015). The new generation of auditors meeting praxis. In: : . Paper presented at The 38th Annual Meeting of European Accounting Association, 28–30 April 2015 Glasgow, United Kingdom. .
Open this publication in new window or tab >>The new generation of auditors meeting praxis
2015 (English)Conference paper, Published paper (Other academic)
Abstract [en]

This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.

National Category
Business Administration Pedagogy Learning
Identifiers
urn:nbn:se:liu:diva-126703 (URN)
Conference
The 38th Annual Meeting of European Accounting Association, 28–30 April 2015 Glasgow, United Kingdom
Available from: 2016-04-02 Created: 2016-04-02 Last updated: 2016-04-15Bibliographically approved
Sylvander, J. & Broberg, P. (2015). VFU – ett sätt att utveckla ”ickeakademiska” professionsrelevanta kunskaper, färdigheter och förmågor. Högskolepedagogisk debatt (2), 114-122.
Open this publication in new window or tab >>VFU – ett sätt att utveckla ”ickeakademiska” professionsrelevanta kunskaper, färdigheter och förmågor
2015 (Swedish)In: Högskolepedagogisk debatt, no 2, p. 114-122Article 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-126731 (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
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-8417-1469

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