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Svanberg, J., Öhman, P. & Neidermeyer, P. E. (2019). Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. Advances in Accounting, 44(March 2019), 121-131
Open this publication in new window or tab >>Auditor objectivity as a function of auditor negotiation self-efficacy beliefs
2019 (English)In: Advances in Accounting, ISSN 0882-6110, Vol. 44, no March 2019, p. 121-131Article in journal (Refereed) Published
Abstract [en]

This study empirically examines whether an auditor's perceived ability to negotiate discretionary accounting issues with clients (auditor negotiation self-efficacy) is related to auditor objectivity, and whether an auditor's negotiation self-efficacy has a greater impact on her objectivity when the auditor's accuracy motive (professional identity) is strong rather than weak. We tested the hypotheses using a cross-sectional survey design and obtained 146 responses from among 800 surveyed experienced Swedish auditors. The findings indicate that auditors with higher negotiation self-efficacy were more likely to make decisions on a material and discretionary accounting issue contrary to their clients’ desires compared to auditors with lower self-efficacy. The relationship between negotiation self-efficacy and auditor objectivity was not moderated by professional-identity strength. These research findings suggest that recruiting and training auditors to increase their negotiation self-efficacy may be an effective method to enhance auditor objectivity without the problems inherent in other methods, such as auditor rotation. Our sample was obtained in Sweden, which allows long auditor tenures. We caution that, although our analysis controlled for auditor tenure, the effect of auditor negotiation self-efficacy may not be generalizable to countries that limit tenure through regulation. 

Keywords
Auditor objectivity, Client identification, Negotiation self-efficacy, Professional identification, Short-tenure threats
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-35078 (URN)10.1016/j.adiac.2018.10.001 (DOI)000465351800012 ()2-s2.0-85054447607 (Scopus ID)
Available from: 2018-12-06 Created: 2018-12-06 Last updated: 2019-08-07Bibliographically approved
Svanberg, J. & Öhman, P. (2019). Auditors' issue contingency of reduced audit quality acts: Perceptions of managers and partners. International Journal of Accounting, Auditing and Performance Evaluation, 15(1), 57-88
Open this publication in new window or tab >>Auditors' issue contingency of reduced audit quality acts: Perceptions of managers and partners
2019 (English)In: International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, Vol. 15, no 1, p. 57-88Article in journal (Refereed) Published
Abstract [en]

This study examines how managers and partners in audit firms perceive the moral intensity of various reduced audit quality (RAQ) acts, and whether perceived moral intensity affects the likelihood of these acts being committed. We surveyed managers and partners employed by audit firms operating in Sweden, measuring their perceptions of the moral intensity of seven RAQ acts using Jones' (1991) moral intensity scale and their self-reported frequencies of these acts. The study finds that managers and partners regard RAQ acts as morally serious, and that the moral intensity of an RAQ act is negatively related to the frequency of the act's occurrence for three of the seven acts. This suggests that managers' and partners' moral intensity perceptions do not unequivocally discourage auditors from committing these offences.

Keywords
Auditing, Ethical judgments, Moral intensity, Moral issues, RAQ, Reduced audit quality acts
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-35409 (URN)10.1504/IJAAPE.2019.096740 (DOI)2-s2.0-85058803891 (Scopus ID)
Available from: 2019-01-10 Created: 2019-01-10 Last updated: 2019-01-10Bibliographically approved
Dimitrova, I., Öhman, P. & Yazdanfar, D. (2019). Challenges in the Limited Choice of Payment Methods in Terms of Cashless Society: Bank Customers' Perspective (work in progress). In: ICEEG 2019 Proceedings of the 2019 3rd International Conference on E-commerce, E-Business and E-Government: . Paper presented at ICEEG 2019, Lyon, France, June 18-21, 2019 (pp. 45-48).
Open this publication in new window or tab >>Challenges in the Limited Choice of Payment Methods in Terms of Cashless Society: Bank Customers' Perspective (work in progress)
2019 (English)In: ICEEG 2019 Proceedings of the 2019 3rd International Conference on E-commerce, E-Business and E-Government, 2019, p. 45-48Conference paper, Published paper (Refereed)
Abstract [en]

This paper aims to give insights upon the main challenges that bank customers can encounter and their relationships to digital payment methods usage. An online survey will be applied for collecting data and sent to critical network groups (who are also bank customers). Additional virtual observations will be employed. Factor analysis is considered to be conducted to purify the data and to prepare for further analysis, i.e. regression models.

Keywords
challenges, digital payment methods, cash, bank customers, Sweden
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-36807 (URN)10.1145/3340017.3340034 (DOI)2-s2.0-85071083499 (Scopus ID)
Conference
ICEEG 2019, Lyon, France, June 18-21, 2019
Available from: 2019-08-09 Created: 2019-08-09 Last updated: 2019-09-02Bibliographically approved
Yazdanfar, D., Öhman, P. & Homayoun, S. (2019). Financial crisis and SME capital structure: Swedish empirical evidence. Journal of economic studies, 46(4), 925-941
Open this publication in new window or tab >>Financial crisis and SME capital structure: Swedish empirical evidence
2019 (English)In: Journal of economic studies, ISSN 0144-3585, E-ISSN 1758-7387, Vol. 46, no 4, p. 925-941Article in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this paper is to empirically examine capital structure determinants of small- and medium-sized enterprises (SMEs) during and after the global financial crisis. Design/methodology/approach Statistical methods, including ordinary least squares and the generalised method of moments, were used to analyse a sample of over 40,800 Swedish SMEs operating in four industries during the 2008-2015 period. Findings The results indicate that the independent variables - i.e. financial crisis, profitability, size, tangibility and industry affiliation - to various degrees explain changes in short-term debt (STD) and long-term debt (LTD) ratios. In particular, the empirical findings indicate that the sampled SMEs tended to rely more on STD and LTD during (2008-2009) than after (2010-2015) the financial crisis. Originality/value This study is one of few examining determinants of short- and long-term SME debt during and after the global financial crisis, using data from a large-scale cross-sectional database.

Keywords
Capital structure, Financial crisis, Small- and medium-sized enterprises, Cross-sectional sample
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-37662 (URN)10.1108/JES-04-2018-0147 (DOI)000487074500008 ()2-s2.0-85074519305 (Scopus ID)
Available from: 2019-11-12 Created: 2019-11-12 Last updated: 2019-11-18Bibliographically approved
Stockenstrand, A.-K., Söderström, R. & Öhman, P. (Eds.). (2019). Finansiell reglering och tillsyn (1ed.). Studentlitteratur AB
Open this publication in new window or tab >>Finansiell reglering och tillsyn
2019 (Swedish)Collection (editor) (Other academic)
Place, publisher, year, edition, pages
Studentlitteratur AB, 2019. p. 315 Edition: 1
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-37080 (URN)9789144131757 (ISBN)
Available from: 2019-09-03 Created: 2019-09-03 Last updated: 2019-10-31Bibliographically approved
Öhman, P. (2019). Finansiella risker och risker i finansiella system. In: Erna Danielsson, Roine Johansson, Anna Olofsson, Susanna Öhman (Ed.), Festskrift till Björn Fjæstad: Utvecklingen av en forskningsmiljö: Ett verksamhetsnära engagemang på distans (pp. 117-135). Sundsvall: Mid Sweden University
Open this publication in new window or tab >>Finansiella risker och risker i finansiella system
2019 (Swedish)In: Festskrift till Björn Fjæstad: Utvecklingen av en forskningsmiljö: Ett verksamhetsnära engagemang på distans / [ed] Erna Danielsson, Roine Johansson, Anna Olofsson, Susanna Öhman, Sundsvall: Mid Sweden University , 2019, p. 117-135Chapter in book (Other academic)
Place, publisher, year, edition, pages
Sundsvall: Mid Sweden University, 2019
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-37898 (URN)978-91-88947-30-7 (ISBN)
Available from: 2019-12-05 Created: 2019-12-05 Last updated: 2019-12-05Bibliographically approved
Bellman, L., Hemmingsson, O., Olofsson, A. & Öhman, P. (2019). Konsekvenser av bostadsägares riskuppfattningar, betalningsförmåga och riskbeteende för försäkringsbranschen i ljuset av klimatrisker: Delrapport 1. Mid Sweden University
Open this publication in new window or tab >>Konsekvenser av bostadsägares riskuppfattningar, betalningsförmåga och riskbeteende för försäkringsbranschen i ljuset av klimatrisker: Delrapport 1
2019 (Swedish)Report (Other academic)
Place, publisher, year, edition, pages
Mid Sweden University, 2019. p. 39
Series
RCR Working Paper Series ; 2019:1
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-36117 (URN)978-91-88947-07-9 (ISBN)
Available from: 2019-05-09 Created: 2019-05-09 Last updated: 2019-11-20Bibliographically approved
Carrington, T., Johansson, T., Johed, G. & Öhman, P. (2019). The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*. Contemporary Accounting Research, 36(2), 1077-1097
Open this publication in new window or tab >>The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*
2019 (English)In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 36, no 2, p. 1077-1097Article in journal (Refereed) Published
Abstract [en]

Based on an analysis of questionnaire data from a large sample of certified auditors, we examine how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominantly served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.

National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-35864 (URN)10.1111/1911-3846.12456 (DOI)000475700800017 ()
Available from: 2019-03-25 Created: 2019-03-25 Last updated: 2019-08-12Bibliographically approved
Nourallah, M., Strandberg, C. & Öhman, P. (2019). Understanding the Relationship between Trust and Satisfaction on Mobile Bank Application. In: ICEEG 2019 Proceedings of the 2019 3rd International Conference on E-commerce, E-Business and E-Government: . Paper presented at 3rd International Conference on E-commerce, E-Business and E-Government, Lyon, France — June 18 - 21, 2019 (pp. 58-61). Lyon: ACM Digital Library
Open this publication in new window or tab >>Understanding the Relationship between Trust and Satisfaction on Mobile Bank Application
2019 (English)In: ICEEG 2019 Proceedings of the 2019 3rd International Conference on E-commerce, E-Business and E-Government, Lyon: ACM Digital Library, 2019, p. 58-61Conference paper, Published paper (Refereed)
Abstract [en]

The paper aims to study the relationship between trust and satisfaction on mobile bank applications (MBAs) based on the experience of young bank customers (YBCs). An electronic questionnaire was developed based on previous studies and was sent to YBCs. 146 complete responses were studied by utilizing, exploratory factor analysis, regression analysis, and ANOVA. The results indicate that there is a significant relationship between trust and satisfaction, as the development of the trust in MBAs will likely increase the satisfaction of YBCs

Place, publisher, year, edition, pages
Lyon: ACM Digital Library, 2019
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-36764 (URN)10.1145/3340017.3340033 (DOI)2-s2.0-85071090056 (Scopus ID)978-1-4503-6237-5 (ISBN)
Conference
3rd International Conference on E-commerce, E-Business and E-Government, Lyon, France — June 18 - 21, 2019
Available from: 2019-07-31 Created: 2019-07-31 Last updated: 2019-09-02Bibliographically approved
Öhman, P. & Yazdanfar, D. (2018). Bank lending and housing prices in Sweden. International Journal of Housing Markets and Analysis, 11(3), 498-519
Open this publication in new window or tab >>Bank lending and housing prices in Sweden
2018 (English)In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 11, no 3, p. 498-519Article in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this study is to investigate the Granger causal link between bank lending and housing prices.

Design/methodology/approach Several econometric methods, including Granger causality tests based on a vector error correction model, were applied to analyse monthly time series data in the Swedish context. The data cover bank lending, apartment prices, villa prices, mortgage rates and the consumer price index from September 2005 to October 2013.

Findings The results indicate that bank lending and housing prices are cointegrated. According to Granger causality tests, bidirectional relationships exist between bank lending and each of apartment and villa prices, confirming the financial accelerator mechanism. However, earlier shocks arising from housing prices themselves account for the greatest variation in future prices.

Originality/value To the authors' knowledge, this study represents the first analysis of the causal link between bank lending and the housing market in terms of apartment and villa prices in the Swedish context.

Keywords
Housing prices, Bank lending, Granger causality tests, Vector error correction model, Apartment prices, Villa prices
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-34040 (URN)10.1108/IJHMA-07-2017-0063 (DOI)000434251100004 ()2-s2.0-85045223327 (Scopus ID)
Available from: 2018-06-29 Created: 2018-06-29 Last updated: 2019-03-26Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-5731-0489

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