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  • 1.
    Agevall, Lena
    et al.
    Linnaeus University.
    Broberg, Pernilla
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration. Högskolan Kristianstad.
    Umans, Timurs
    Högskolan Kristianstad.
    The new generation of auditors meeting praxis2015Conference 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.

  • 2.
    Agevall, Lena
    et al.
    Linnaeus Univ, Sweden; Kristianstad Univ, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Kristianstad Univ, Sweden.
    Umans, Timurs
    Kristianstad Univ, Sweden; Linnaeus Univ, Sweden.
    The New Generation of Auditors Meeting Praxis: Dual Learnings Role in Audit Students Professional Development2018In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed)
    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.

  • 3.
    Argento, Daniela
    et al.
    Högskolan Kristianstad.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Gyllengahm, Niclas
    Högskolan Kristianstad.
    Mårtensson, Ola
    Högskolan Kristianstad.
    The relationship between time budget pressure and audit quality2013Conference paper (Refereed)
  • 4.
    Argento, Daniela
    et al.
    Högskolan Kristianstad.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Gyllengahm, Niclas
    Högskolan Kristianstad.
    Mårtensson, Ola
    Högskolan Kristianstad.
    The relationship between time budget pressure and audit quality2013Conference paper (Refereed)
  • 5.
    Blank, Veronica
    et al.
    Högskolan Kristianstad, Kristianstad, Sweden.
    Collin, Sven-Olof
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Explaining municipal audit costs: Considering the principal2008Conference paper (Other academic)
  • 6.
    Blank, Veronica
    et al.
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Collin, Sven-Olof
    Linnéuniversitetet, Växjö, Sweden.
    What explains the content and extent of social disclosures on corporations’ Internet homepages?2008Conference paper (Other academic)
  • 7.
    Broberg, Pernilla
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    The Auditor at Work: A study of auditor practice in Big 4 audit firms2013Doctoral thesis, monograph (Other academic)
    Abstract [en]

    By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. In doing this, the following research question is addressed: What does the auditor do? The dissertation includes and discusses certain aspects of auditing. The aspects chosen provide certain opportunities and limitations and are as follows: the audit profession, audit quality, auditing standards, structure versus judgment, the production of comfort, expert systems and trust versus scepticism. The empirical material consists of observations and interviews. The findings suggest that from an auditor perspective auditing includes not only a professional side but also a more commercial side. It appears that auditors combine more traditional tasks such as quality assuring the client’s information and reporting with tasks more directed towards assuring that the client firms’ management is satisfied. The findings also suggests that from an auditor perspective audit quality is about comfort and that making structured judgments seems to be an important action towards reaching a sufficient level of comfort and, hence, to perform high-quality audits. Finally, the findings of this dissertation suggest that much of the “professionalism” in the audit profession lies with the audit firms. Substantial knowledge is “built in” to the audit firm system; an important auditor skill is to be able to operate the system whilst appearance, behaviour and conduct is about adhering to such effort and auditors are influenced by audit firm expectations on how audit work should be done. The consequences of such “audit firmalization”, a concept identified in this dissertation, on the audit profession seem to be an important focus for future research.

  • 8.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Vad förklarar variationer i frivillig information?2006Conference paper (Other academic)
  • 9.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    What do auditors do?2013In: Mercury Magazine, ISSN 2001-3272, Vol. 5-6, p. 102-107Article in journal (Other academic)
    Abstract [en]

    The traditional role of the auditor is to function as a sort of assurance for the owners and stakeholders of a company who need to be assured that the information presented about the company is true and fair.

    In her dissertation, Pernilla Broberg argues that today such traditional view of the auditor function could be questioned. The study focuses on auditor practice and aims at answering the question of what auditors do. By observing auditors at work, identifying auditor activities and interviewing auditors about the findings, the study bring forth an updated view of auditing and the role of auditors.

  • 10.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Agevall, Lena
    Linnaeus University.
    Umans, Timurs
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Linnaeus University..
    The new generation of auditors meeting praxis2015Conference 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.

  • 11.
    Broberg, Pernilla
    et al.
    Kristianstad University .
    Collin, Sven-Olof
    Linnaeus University .
    Tagesson, Torbjörn
    Lund University.
    Axelsson, Monika
    Kristianstad University .
    Schéle, Charlotta
    Kristianstad University .
    Why reduce profit?: accounting choice of impairments in Swedish listed corporations2011In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 3, no 1, p. 49-71Article in journal (Refereed)
    Abstract [en]

    Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.

  • 12.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Collin, Sven-Olof
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Axelsson, Monika
    Högskolan Kristianstad, Kristianstad, Sweden.
    Schéle, Charlotta
    Högskolan Kristianstad, Kristianstad, Sweden.
    Why reduce profit?: accounting choice of impairments in Swedish listed corporations2007Conference paper (Other academic)
  • 13.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Smith, Elin
    Högskolan Kristianstad, Kristianstad, Sweden.
    Duggal Sharma, Annika
    Högskolan Kristianstad, Kristianstad, Sweden.
    Schischke, Sandra
    Högskolan Kristianstad, Kristianstad, Sweden.
    Gendered characteristics in the audit process2009Conference paper (Other academic)
  • 14.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Magisterexamen viktig för revisorsyrkets status2017In: BalansArticle in journal (Other (popular science, discussion, etc.))
  • 15.
    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.

  • 16.
    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.

  • 17.
    Broberg, Pernilla
    et al.
    Department of Business Administration, School of Economics and Management, Lund University, Lund, Sweden.
    Tagesson, Torbjörn
    School of Business and Engineering, Halmstad University, Halmstad, Sweden .
    Collin, Sven-Olof
    School of Business and Engineering, Halmstad University, Halmstad, Sweden .
    What explains variation in voluntary disclosures: a study of annual reports from corporations listed at the Stockholm Stock Exchange2010In: Journal of Management and Governance, ISSN 1385-3457, Vol. 14, no 4, p. 351-377Article in journal (Refereed)
    Abstract [en]

    The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency theory and positive accounting theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional theory and ‘international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ‘unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS.

  • 18.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Collin, Sven-Olof
    Högskolan Kristianstad, Kristianstad, Sweden.
    What explains variation in voluntary disclosures: A study of annual reports from corporations listed at the Stockholm Stock Exchange2007Conference paper (Other academic)
  • 19.
    Broberg, Pernilla
    et al.
    Kristianstad University.
    Umans, Timurs
    Kristianstad University.
    Gerlofstig, Carl
    Kristianstad University.
    Balance between auditing and marketing: an explorative study2013In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, Vol. 22, no 1, p. 57-70Article in journal (Refereed)
    Abstract [en]

    This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 711 auditors in Sweden. The findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as approved or authorized auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.

  • 20.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad.
    Umans, Timurs
    Högskolan Kristianstad.
    Skog, Peter
    Högskolan Kristianstad.
    Emily, Theodorsson
    Högskolan Kristianstad.
    Auditors€™ professional and organisational identities and perceived commercialisation in audit firms2014Conference paper (Other academic)
  • 21.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Kristianstad Univ, Sweden.
    Umans, Timurs
    Kristianstad Univ, Sweden; Linnaeus Univ, Sweden.
    Skog, Peter
    Baker Tilly Saxos AB, Sweden.
    Theodorsson, Emily
    Swedish Tax Author, Sweden.
    Auditors professional and organizational identities and commercialization in audit firms2018In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    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.

  • 22.
    Collin, Sven-Olof
    et al.
    Linnéuniversitetet.
    Ahlberg, Jenny
    Linnéuniversitetet.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Berg, Karin
    Linnéuniversitetet.
    Karlsson, Amelie
    Linnéuniversitetet.
    The auditor as consigliere in family firms2014Conference paper (Refereed)
  • 23.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Kristianstad, Sweden.
    Smith, Elin
    Högskolan Kristianstad, Kristianstad, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Umans, Timurs
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Internationalisation of Corporate Governance Mechanisms and its Performance Effects2008Conference paper (Other academic)
  • 24.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Kristianstad, Sweden.
    Smith, Elin
    Högskolan Kristianstad, Kristianstad, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Umans, Timurs
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Mechanisms of Corporate Governance Going International: Outlining a Theory and an Initial Test of the Performance Effects2008Conference paper (Other academic)
  • 25.
    Gerlofstig, Carl
    et al.
    Högskolan Kristianstad, Kristianstad, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Umans, Timurs
    Högskolan Kristianstad, Kristianstad, Sweden.
    Auditing and Marketing: Can they co-exist?2011Conference paper (Other academic)
  • 26.
    Gertsson, Nellie
    et al.
    Kristianstad University, Sweden.
    Sylvander, Johanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Kristianstad University, Sweden.
    Friberg, Josefine
    Kristianstad University, Sweden.
    Exploring audit assistants decision to leave the audit profession2017In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 32, no 9, p. 879-898Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach - To explore the association between determinants of job satisfaction and decisions to leave, a survey was developed based on a literature review of determinants of job satisfaction. The survey was sent to both current and former Swedish audit assistants. The subsequent analysis was based on 231 complete surveys, of which 78 were from former audit assistants. Findings - The main finding of this study is that there is a negative association between the choice to leave the profession and audit assistants perceptions of the profession and between the choice to leave and work-life balance. Another finding was thatmet expectations and Big 4were found to be positively associated with career change. Originality/value - By approaching both current and former audit assistants, this study contributes to the literature on audit employee turnover by exploring determinants of actual career change, rather than turnover intentions. It also contributes by identifying and testing a variable not previously used as a determinant of job satisfaction, namely, perceptions of the audit profession.

  • 27.
    Gertsson, Nellie
    et al.
    Kristianstad University.
    Sylvander, Johanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Kristianstad University.
    Friberg, Josefine
    Kristianstad University.
    Exploring Auditor Motivation and Job Satisfaction – A Study Focusing on Generation Y2016Conference paper (Refereed)
  • 28.
    Lövstål, Eva
    et al.
    Högskolan Kristianstad.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Ekonomstudenters förväntningar på VFU – om konsekvenser för genomförande och utfall2015In: Högskolepedagogisk debatt, no 2, p. 8-52Article in journal (Other (popular science, discussion, etc.))
  • 29.
    Sylvander, Johanna
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    VFU – ett sätt att utveckla ”ickeakademiska” professionsrelevanta kunskaper, färdigheter och förmågor2015In: Högskolepedagogisk debatt, no 2, p. 114-122Article in journal (Other (popular science, discussion, etc.))
  • 30.
    Tagesson, Torbjorn
    et al.
    Halmstad University, School of Business and Engineering, Halmstad, Sweden.
    Blank, Veronica
    Ernst & Young, Malmö, Sweden.
    Broberg, Pernilla
    Lund University, Lund, Sweden.
    Collin, Sven-Olof
    Halmstad University, School of Business and Engineering, Halmstad, Sweden.
    What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations2009In: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, Vol. 16, no 6, p. 352-364Article in journal (Refereed)
    Abstract [en]

    The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations' websites. The empirical data in this study is based on annual financial statements and such websites. A multi-theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support the positive correlation of size and profitability with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

  • 31.
    Tagesson, Torbjorn
    et al.
    Halmstad University, School of Business and Engineering, Halmstad, Sweden.
    Blank, Veronica
    Ernst & Young, Malmö, Sweden.
    Broberg, Pernilla
    Lund University, Lund, Sweden.
    Collin, Sven-Olof
    Halmstad University, School of Business and Engineering, Halmstad, Sweden.
    What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations2009In: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966, Vol. 16, no 6, p. 352-364Article in journal (Refereed)
    Abstract [en]

    The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations' websites. The empirical data in this study is based on annual financial statements and such websites. A multi-theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support the positive correlation of size and profitability with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.

  • 32.
    Umans, Timurs
    et al.
    Högskolan Kristianstad.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Högskolan Kristianstad.
    Fjelkner, Annika
    Högskolan Kristianstad.
    Smith, Elin
    Högskolan Kristianstad.
    Diversity and learning outcomes in student dyads during work integrated learning projects2015Conference paper (Other academic)
  • 33.
    Umans, Timurs
    et al.
    Högskolan Kristianstad.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Högskolan Kristianstad.
    Schmidt, Manuela
    Högskolan Kristianstad.
    Nilsson, Sofie
    Högskolan Kristianstad.
    Olsson, Emma
    Högskolan Kristianstad.
    Feeling well by being together: Study of Swedish auditors2015Conference paper (Refereed)
  • 34.
    Umans, Timurs
    et al.
    Kristianstad University, Kristianstad, Sweden, Linnaeus University, Växjö, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Kristianstad University, Kristianstad, Sweden.
    Schmidt, Manuela
    Kristianstad University, Kristianstad, Sweden,.
    Nilsson, Sofie
    Kristianstad University, Kristianstad, Sweden,.
    Olsson, Emma
    Kristianstad University, Kristianstad, Sweden,.
    Feeling well by being together: Study of swedish auditors.2016In: 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)
    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.

  • 35.
    Umans, Timurs
    et al.
    Högskolan Kristianstad.
    Collin, Sven-Olof
    Linnéuniversitetet.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Högskolan Kristianstad.
    Nilsson, Sofie
    Högskolan Kristianstad.
    Olsson, Emma
    Högskolan Kristianstad.
    Organization Culture and Well-Being of Swedish Auditors2015Conference paper (Refereed)
  • 36.
    Yrsjö Collin, Sven-Olof
    et al.
    Department of Business Studies Kristianstad University.
    Smith, Elin
    Department of Business Studies Kristianstad University.
    Umans, Timurs
    Department of Business Studies Kristianstad University.
    Broberg, Pernilla
    Department of Business Studies Kristianstad University.
    Tagesson, Torbjörn
    Department of Business Studies Kristianstad University.
    Mechanisms of corporate governance going international: Testing its performance effects in the Swedish economy, 20042013In: Baltic Journal of Management, ISSN 1746-5265, Vol. 8, no 1, p. 79-101Article in journal (Refereed)
    Abstract [en]

    Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy.

  • 37.
    Yrsjö Collin, Sven-Olof
    et al.
    Högskolan Kristanstad, Kristianstad.
    Umans, Timurs
    Högskolan Kristanstad, Kristianstad.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristanstad, Kristianstad.
    Smith, Elin
    Högskolan Kristanstad, Kristianstad.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Producing academic theses: The Kristianstad Model2016In: Scientific Works / [ed] Astahova, K. V., Kharkiv, Ukraine: Kharkiv University of Humanities: Peoples´ Ukrainian Academy, PUA publishing , 2016, p. 441-462Chapter in book (Other academic)
    Abstract [en]

    We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students´ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.

1 - 37 of 37
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