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  • 1.
    Eriksson, Ola
    et al.
    Kommunalekonomernas förening, Sweden.
    Haglund, Anders
    LifeVision AB, Borås.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kommunal bokföring- och redovisningslag: Kommentar och tolkning2019 (ed. 1)Book (Other academic)
    Abstract [sv]

    Riksdagen har beslutat om en ny kommunal bokförings- och redovisningslag som ska gälla från och med 2019 och som ersätter tidigare redovisningslag från 1997. Den nya lagen bygger i hög grad på den tidigare lagstiftningen. De huvudsakliga förändringarna som gjorts i lagen är att stora delar av Rådet för kommunal redovisnings normgivning har byggts in i lagen. Strukturen har också förändrats i syfte att, i ännu högre grad, likna motsvarande lagstiftning för privat sektor.

    Kommunal bokförings- och redovisningslag ger en samlad och lättillgänglig beskrivning av den nya lagen genom att samtliga bestämmelser i lagen kommenteras. I kommentarerna görs också utblickar till angränsande lagstiftning, praxis och normer. Boken är ett hjälpmedel i det praktiska redovisningsarbetet – en vägledning helt enkelt. I första hand vänder den sig till praktiker, det vill säga redovisare i kommuner, landsting/regioner, kommunalförbund och revisorer. Den vänder sig också till studerande vid universitet och högskolor, där boken utgör ett viktigt bidrag till redovisningsutbildningarna.

  • 2.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Brännström, Dan
    Kommunerna måste redovisa dold skuld2019In: Svenska dagbladet, ISSN 1101-2412, no 21 oktoberArticle in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Det duggar tätt med larmrapporter om den skakiga ekonomin i kommuner och regioner. Förmodligen är verkligheten värre än den bild som förmedlas eftersom kommuner inte redovisar alla skulder. Det skriver Dan Brännström och Torbjörn Tagesson.

  • 3.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Nya lagen påverkar periodiseringarna2019In: Kommunal ekonomi, ISSN 0282-0099, no 2, p. 28-29Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Den nya redovisningslagen innebär att praxis och normering för redovising av gatukostnadsersättningar mäste ändras. Utgifterna måste periodiseras korrekt, liksom även inkomsterna.

  • 4.
    Hellman, Niclas
    et al.
    Redovisning och finansiering, Handelshögskolan i Stockholm.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Öhman, Peter
    Institutionen för ekonomi, geografi, juridik och turism, Mittuniversitetet, Sundsvall.
    Grönlund, Anders
    Stockholm University School of Business, Stockholms universitet, Stockholm.
    Principbaserad redovisning2019 (ed. 6)Book (Other academic)
    Abstract [sv]

    Principbaserad redovisning är ett komplett och grundläggande läromedel i redovisning som baseras på nationell och internationell normgivning. Det innehåller lärobok och övningsbok samt webbplats. Författarnas konsekventa tillämpning av erfarenhetsbaserad pedagogik ger förståelse för redovisning i sitt sammanhang.

    Läsaren får följa ett fiktivt, men verklighetstroget, företag och se hur dess verksamhet återspeglas i redovisningen. I läroboken återges ett antal affärshändelser i episodform, samt förklaringar av de principer, teorier och begrepp som omfattas av episoden. Episoderna visar företagets bokföring och utgör grunden för ett bokslut, en årsredovisning och en räkenskapsanalys.

    Övningsboken följer lärobokens struktur och innehåller övningar med successivt ökande svårighetsgrad. Till övningsuppgifterna finns svar med fullständiga lösningsförslag. Webbplatsen erbjuder olika former av interaktiva uppgifter.

  • 5.
    Hellman, Niclas
    et al.
    Redovisning och finansiering, Handelshögskolan i Stockholm.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Öhman, Peter
    Institutionen för ekonomi, geografi, juridik och turism, Mittuniversitetet, Sundsvall.
    Grönlund, Anders
    Stockholm University School of Business, Stockholms universitet, Stockholm.
    Principbaserad redovisning: övningsbok2019 (ed. 6)Book (Other academic)
    Abstract [sv]

    Principbaserad redovisning är ett komplett och grundläggande läromedel i redovisning som baseras på nationell och internationell normgivning. Det innehåller lärobok och övningsbok samt webbplats. Författarnas konsekventa tillämpning av erfarenhetsbaserad pedagogik ger förståelse för redovisning i sitt sammanhang.

    Läsaren får följa ett fiktivt, men verklighetstroget, företag och se hur dess verksamhet återspeglas i redovisningen. I läroboken återges ett antal affärshändelser i episodform, samt förklaringar av de principer, teorier och begrepp som omfattas av episoden. Episoderna visar företagets bokföring och utgör grunden för ett bokslut, en årsredovisning och en räkenskapsanalys.

    Övningsboken följer lärobokens struktur och innehåller övningar med successivt ökande svårighetsgrad. Till övningsuppgifterna finns svar med fullständiga lösningsförslag. Webbplatsen erbjuder olika former av interaktiva uppgifter.

  • 6.
    Collin, Sven-Olof Yrjö
    et al.
    Skånes fria högskola, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Stora brister i lärarnas akademiska kompetens2019In: Svenska Dagbladet, ISSN 1101-2412Article in journal (Other (popular science, discussion, etc.))
  • 7.
    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.

  • 8.
    Donatella, Pierre
    et al.
    University of Gothenburg, School of Public Administration, Sweden.
    Haraldsson, Mattias
    Lund University, School of Economics and Management, Department of Business Administration, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    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.

  • 9.
    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?2018In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963XArticle 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.

  • 10.
    Sylvander, Johanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Exploring millennial accounting students’ perceptions of the attractiveness of audit firms as employers2018Conference paper (Other academic)
  • 11.
    Axén, Linus
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Exploring the association between the content of internal audit disclosures and external audit fees: Evidence from Sweden2018In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 22, no 2, p. 285-297Article in journal (Refereed)
    Abstract [en]

    The aim of this study is to explore the content of internal audit (IA) disclosures in annual reports and explain the relationship between IA disclosures and external audit fees. A content analysis of the IA disclosures made it possible to generate inductive categories that were used as a basis for statistical analysis. The findings show a large variation in disclosure practices, and only a small portion of all disclosures contain firm‐specific information related to IA. Evidence is provided that the use of an IA function (IAF) is associated with higher external audit fees. However, companies that disclose firm‐specific information related to IA pay lower audit fees than those not providing this disclosure. Overall, the results of this study indicate that firm‐specific IA disclosures most likely represent actual investments in IA and can be used as a proxy for IAF quality.

    The full text will be freely available from 2020-06-21 10:46
  • 12.
    Sylvander, Johanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hur attraherar vi ”rätt” personer till branschen?2018In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208Article in journal (Other (popular science, discussion, etc.))
  • 13.
    Eriksson, Ola
    et al.
    Kommunalekonomernas förening, Gävle, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Rådet för kommunal redovisning, Stockholm, Sweden.
    Partierna ser inte problemen med kommunala revisionen2018In: DN Debatt ReplikArticle in journal (Other (popular science, discussion, etc.))
  • 14.
    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.

  • 15.
    Collin, Sven-Olof
    et al.
    Department of Business Administration and Work Science, Kristianstad University and Linnæus University, Kristianstad, Sweden.
    Mattias, Haraldsson
    Department of Business Administration, Lund University, Lund, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Veronica, Blank
    Department of Business Administration and Work Science, Kristianstad University, Kristianstad, Sweden.
    Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed)
    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.

  • 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.
    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.

  • 18.
    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.))
  • 19.
    Donatella, Pierre
    et al.
    Förvaltningshögskolan, Göteborgs universitet.
    Haraldsson, Mattias
    Ekonomihögskolan, Lunds universitet.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Mer pengar, bättre revision?: en studie av om kvaliteten på yrkesrevisionen påverkas av erhållna resurser2017Report (Other academic)
    Abstract [sv]

    En förklaring till bristande revisionskvalitet i den kommunala sektorn, som ofta lyfts fram av både kritikerna och förespråkarna av nuvarande ordning, är bristen på resurser. Det vi vet från tidigare studier är att hur mycket resurser som läggs på revision och sakkunniga biträden varierar betydligt mellan landets kommuner, men det saknas empiriska studier om hur olika resurs-

    nivåer påverkar revisionens kvalitet. Syftet med föreliggande studie är att ta reda på om kvaliteten på yrkesrevisionen påverkas av erhållna resurser. En vanligt förekommande definition av revisionskvalitet är revisorernas förmåga att upptäcka, rapportera eller förhindra fel i redovisningen (DeAngelo, 1981; Deis och Giroux, 1992; Francis, 2011). För att studera sambandet mellan resurser och revisionskvalitet har vi i föreliggande studie undersökt om förekomsten av redovisningsfel i form av så kallad artificiell styrning av resultat påverkas av de resurser som kommunen lägger på yrkesrevision, d.v.s. arvode till sakkunnigbiträden.

    Tvärtemot det grundläggande antagandet om att mer resurser innebär högre revisionskvalitet, vilket i sin tur borde motverka förekomsten av artificiell styrning av resultat, så indikerar våra resultat snarare på det motsatta sambandet. Sannolikheten för att kommunens redovisning påverkats av artificiell resultatstyrning ökar med mer resurser till professionell revision. Detta samband varierar emellertid beroende av vilken revisionsbyrå man anlitar, vilket torde innebära att olika byråer väger "affären" mot det professionella uppdraget på olika sätt. Att dra slutsatsen att revision i sig skulle ha en negativ inverkan på redovisningskvaliteten är naturligtvis ingen rimlig slutsats, utan slutsatsen av denna studie blir att med det legala och institutionella ramverk som omgärdar den kommunala revisionen (och redovisningen) så leder inte nödvändigtvis mer resurser till bättre kvalitet. Även frågor om oberoende, ansvarighet, incitament och kompetens måste beaktas.

  • 20.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Öhman, Peter
    Mittuniversitetet, Sundsvall, Sverige.
    Redovisning i ett nötskal2017 (ed. 2)Book (Other academic)
    Abstract [sv]

    Redovisning i ett nötskal är ett grundläggande läromedel i redovisning som i första hand riktar sig till andra än blivande ekonomer. Det kan vara tekniker, jurister, samhällsvetare, beteendevetare, humanister, läkare, politiker och egna företagare. Alla som tar del av innehållet i detta läromedel ska kunna förstå huvuddragen i företags och organisationers redovisningsrapporter och tolka informationen.

  • 21.
    Donatella, Pierre
    et al.
    Förvaltningshögskolan, Göteborgs universitet, Sweden.
    Haraldsson, Mattias
    Ekonomihögskolan, Lunds Universitet, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisorerna kan behöva stöd i lagen2017In: Kommunal ekonomi, ISSN 0282-0099, no 1, p. 7-7Article, book review (Other (popular science, discussion, etc.))
  • 22.
    Beck, Alexander
    et al.
    utredningschef, Civilekonomerna.
    Brännström, Dan
    generalsekreterare, FAR.
    Eriksson-Zetterquist, Ulla
    Göteborgs universitet.
    Hellman, Niclas
    Handelshögskolan i Stockholm.
    Marton, Jan
    Göteborgs universitet.
    Silver, Lars
    Umeå universitet.
    Tagesson, Torbjörn
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration.
    Akut brist på lärare i ekonomi på universiteten2016In: Svenska DagbladetArticle, book review (Other (popular science, discussion, etc.))
    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

  • 23.
    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.

  • 24.
    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)
  • 25.
    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.

  • 26.
    Donatella, Pierre
    et al.
    Förvaltningshögskolan, Göteborgs universitet.
    Haraldsson, Mattias
    Ekonomihögskolan, Lunds universitet.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration.
    Ologisk kritik mot ny redovisningslag2016In: Kommunal ekonomi, ISSN 0282-0099, no 5, p. 9-9Article in journal (Other (popular science, discussion, etc.))
  • 27.
    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.

  • 28.
    Sylvander, Johanna
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Umans, Timurs
    Kristianstad University.
    Lindberg, Rebecca
    Kristianstad University.
    Strategic stakeholder management and its effects on non-financial performance in non-profit organizations – A study on Swedish Golf clubs2016Conference paper (Other academic)
  • 29.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Svensk offentlig sektors redovisning: - ur ett internationellt perspektiv2016In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. Fördjupning, no 3, p. 10-12Article, book review (Other (popular science, discussion, etc.))
    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.

  • 30.
    Sylvander, Johanna
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Umans, Timurs
    Kristianstad University.
    Lindberg, Rebecca
    Kristianstad University.
    The effects of strategic stakeholder management on non-profit organizations´ reputation2016Conference paper (Refereed)
  • 31.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Collin, Sven-Olof
    Linnéuniversitetet.
    Corporate governance influencing compliance with the Swedish Code of Corporate Governance2015In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 13, no 3, p. 262-277Article in journal (Refereed)
    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.

  • 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.
    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.))
  • 34.
    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)
  • 35. Eriksson, Ola
    et al.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kan man lita på den kommunala redovisningen?2015In: Kommunal ekonomi, ISSN 0282-0099, no 2, p. 8-8Article, book review (Other (popular science, discussion, etc.))
  • 36.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    RKR:s, expertgrupp
    Rådet för kommunal redovisning.
    Komponentavskrivningar: hur ska man resonera?2015In: Kommunal ekonomi, ISSN 0282-0099, no 3, p. 21-21Article, book review (Other (popular science, discussion, etc.))
  • 37.
    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)
  • 38.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Glinatsi, Nicoletta
    PricewaterhouseCoopers, Copenhagen, Denmark.
    Prahl, Martina
    PricewaterhouseCoopers, Malmö, Sweden.
    Procurement of audit services in the municipal sector: the impact of competition2015In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 35, no 4, p. 273-280Article in journal (Refereed)
    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.

  • 39.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Grossi, Giuseppe
    Högskolan i Krstianstad.
    Public sector accounting and auditing in Sweden2015In: Public sector accounting and auditing in Europe : the challenge of harmonization / [ed] Brusca, I., Caperchione, E., Cohen, S. and Rossi, F., Houndsmills: Palgrave Macmillan, 2015, 1, p. 189-203Chapter in book (Other academic)
  • 40.
    Öhman, Peter
    et al.
    Centrum för forskning om ekonomiska relationer, Mittuniversitetet i Sundsvall.
    Nilsson, Anders
    Luleå tekniska universitet.
    Tagesson, Torbjörn
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration.
    Riskbedömningar inom bank och revision relaterade till två typfel2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Peter Öhman, Heléne Lundberg, Lund: Studentlitteratur AB, 2015, 1, p. 145-166Chapter in book (Other academic)
  • 41.
    Sylvander, Johanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    The development of the Auditor Managerial Ethical Profile Scale2015Conference paper (Other academic)
  • 42.
    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.

  • 43.
    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.

  • 44.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Brunström, Per-Åke
    Sjölander, Mikael
    Tillämning av normgivning måste alltid beakta lagstiftning2015In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 4, p. 34-34Article, book review (Other (popular science, discussion, etc.))
    Abstract [sv]

    Förslaget om hur ett nyttjandevärde ska beräknas för en tillgång i ett kommunalt bolag som lyder under självkostnadsprincipen är principiellt intressant. Det skriver Torbjörn Tagesson, Per-Åke Brunström och Mikael Sjölander i en kommentar till artikeln ”Nedskrivningar i kommunala bolag vid tillämpning av K3”, i Balans Fördjupning nr 2/2015.

  • 45.
    Tagesson, Torbjörn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Öhman, Peter
    To be or not to be: auditors´ability to signal going concern problems2015In: Journal of Accounting & Organizational Change, ISSN 1832-5912, Vol. 11, no 2, p. 175-192Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to chart Swedish auditors’ likelihood of issuing going concern warnings (GCWs), and to investigate the relationship between formal auditor competence, audit fees and audit firm, respectively, and the likelihood of issuing GCWs.

    Design/methodology/approach – The empirical data are based on annual reports and audit reports for 2,547 limited companies that went bankrupt in 2010 in the wake of the financial crisis and had filed a financial statement in the year before the bankruptcy.

    Findings – The findings indicate that Swedish auditors seldom issue GCWs. Moreover, there is a positive relationship between audit fee level and the likelihood of issuing GCWs, and Big 4 auditors being more likely to issue such warnings than other auditors. However, the analyses identify differences between audit firms (within the group of Big 4 firms and within the group of other audit firms) in terms of their predictions of client bankruptcies. This suggests a need for further investigation of firm-specific differences. Contrary to what was predicted, authorized auditors are not more likely to issue GCWs than approved auditors.

    Research limitations/implications – This paper did not investigate the impact of audit experience and tenure or the possibility that auditors may signal survival problems by resigning.

    Practical implications – Levying appropriate audit fees creates opportunities for thorough audits, but auditors’ formal competence based on training and qualification is not a factor that enforces audit quality. Based on the findings, the authors also suggest some clarifications of existing standards to reduce ambiguity regarding the reporting of survival problems.

    Originality/value – The Swedish setting is a context in which most companies are small, creditor interest in accounting and auditing is strong and auditors must issue a modified audit opinion if half of the shareholders’ equity is spent. This setting offers a unique research opportunity because the formal competence differs between Sweden’s two categories of certified auditors, and it allows exploration beyond the dichotomy of Big 4 versus other audit firms.

  • 46.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Upphandling av kommunala revisionstjänster och effekter av konkurrens2015In: Kommunerevisoren, ISSN 0800-644X, no 6, p. 24-26Article, book review (Other (popular science, discussion, etc.))
  • 47.
    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.))
  • 48.
    Tagesson, Torbjörn
    et al.
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration.
    Yard, Stefan
    Lunds universitet.
    Värna det offentliga ägandet av naturliga monopol: Replik: DN Debatt2015In: Dagens Nyheter (nätupplaga)Article, book review (Other (popular science, discussion, etc.))
    Abstract [sv]

    Den så kallade Infrastrukturkommissionen presenterade på DN Debatt (28/10) ett antal förslag med syftet att öka antalet investeringar i offentlig infrastruktur. Flera av kommissionens förslag skulle, om de genomfördes, innebära ökade kostnader för abonnenterna och användarna utan att motsvarande ökad nytta skulle erhållas, skriver två forskare i företagsekonomi.

  • 49.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Accounting reforms, standard setting and compliance2014In: Public sector accounting / [ed] Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson, Routledge, 2014, 1, p. 8-22Chapter in book (Other academic)
  • 50.
    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)
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