liu.seSearch for publications in DiVA
Change search
Refine search result
1 - 6 of 6
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Axén, Linus
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Shcherbinin, Denis
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Custovic, Azra
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ojdanic, Anna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Does municipal ownership affect audit fees?2019In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 23, no 3, p. 693-713Article in journal (Refereed)
    Abstract [en]

    This study analyses whether municipal ownership affects and determines audit fees. Our model of the determinants of audit fees was tested on data from 249 Swedishmunicipal and 240 private corporations within the real estate industry, thus extendingthe study of audit fees to hybrid organizations. The statistical analysis was followedup with interviews of five partners from five different audit firms. The resultof the study shows that municipal corporations are paying significantly lower auditfees than equivalent private corporations. This finding is primarily explained bylower perceived business risk and by the fact that municipalities are able to pushprices by coordinating procurements of audit services.

  • 2.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, The Institute of Technology. Kristianstad University, Kristianstad, Sweden .
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Argento, Daniela
    Kristianstad University, Kristianstad, Sweden .
    Gyllengahm, Niclas
    Kristianstad University, Kristianstad, Sweden /Grant Thornton, Malmö, Sweden .
    Mårtensson, Ola
    Kristianstad University, Kristianstad, Sweden .
    Explaining the influence of time budget pressure on audit quality in Sweden2016In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, p. 1-20Article in journal (Refereed)
    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.

  • 3.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Kristianstad University, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Argento, Daniela
    Kristianstad University, Kristianstad, Sweden.
    Gyllengahm, Niclas
    Kristianstad University, Kristianstad, Sweden; Grant Thornton, Malmö, Sweden.
    Mårtensson, Ola
    Kristianstad University, Kristianstad, Sweden.
    Explaining the influence of time budgetpressure on audit quality in Sweden2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 2, p. 331-350Article in journal (Refereed)
    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.

  • 4.
    Lindkvist, Lars
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Economics, Business Administration.
    Governing project-based firms: Promoting market-like processes within hierarchies2004In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 8, no 1Article in journal (Refereed)
    Abstract [en]

    This article takes an empirical point of departure in an in-depth study of an R&D organization that was transformed into a strongly project-based organization. As demonstrated in the analysis, its mode of governance differed radically from traditional bureaucratic and cultural conceptions of governance. Instead the new "rules-of-the-game" introduced amounted to creating an institutional framework, promoting new individual responsibilities and enabling lower level market-like processes of self-organizing discovery. The specific set-up used, included a new organization structure, new responsibilities, etc and the use of "prices", playing a role both in shaping incentives and guiding knowledge work. The interpretation put forward relies on combining economic theories of governance with more "fine-grained" organization theories, and suggests that there is some discretion for top managers to engage in the design of a market-promoting mode of governance for their project-based firms.

  • 5.
    Tagesson, Torbjörn
    et al.
    Department of Business Administration, Lund University, Lund, Sweden .
    Klugman, Michelle
    School of Health and Society, Kristianstad University College, Kristianstad, Sweden .
    Lindvall Ekström, Maria
    School of Health and Society, Kristianstad University College, Kristianstad, Sweden .
    What explains the extent and content of social disclosures in Swedish municipalities' annual reports2013In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 17, no 2, p. 217-235Article in journal (Refereed)
    Abstract [en]

    Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual reports and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. The study shows that there are significant differences between municipalities regarding both extent and content of social disclosures.

  • 6.
    Tell, Fredrik
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration .
    John Roberts, the Modern Firm: Organizational design for performance and growth2006In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 10, no 4, p. 455-458Article, book review (Other academic)
    Abstract [en]

    [No abstract available]

1 - 6 of 6
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf