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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
Svanberg, J., Öhman, P. & Neidermeyer, P. E. (2018). Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. Advances in Accounting
Open this publication in new window or tab >>Auditor objectivity as a function of auditor negotiation self-efficacy beliefs
2018 (English)In: Advances in Accounting, ISSN 0882-6110Article in journal (Refereed) Epub ahead of print
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)
Available from: 2018-12-06 Created: 2018-12-06 Last updated: 2018-12-06Bibliographically 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 ()
Available from: 2018-06-29 Created: 2018-06-29 Last updated: 2018-06-29Bibliographically approved
Svanberg, J., Öhman, P. & Neidermeyer, P. E. (2018). Client-identified auditor’s initial negotiation tactics: a social-identity perspective. Managerial Auditing Journal, 33(6/7), 633-654
Open this publication in new window or tab >>Client-identified auditor’s initial negotiation tactics: a social-identity perspective
2018 (English)In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 33, no 6/7, p. 633-654Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of this paper is to investigate the connection between the type of negotiation tactics auditors use when they ask their clients to make adjustments to their financial reports, focusing on three distributive and two integrative negotiation tactics, and whether the auditors identify with their clients. Design/methodology/approach: A survey was used to capture 152 experienced Swedish audit partners’ perspectives on what type of negotiation technique they would use thinking about their largest client in a hypothetical situation. Findings: The results show that the more auditors identify with their clients, the more likely they are to adopt two of the distributive negotiation tactics, conceding and compromising. Originality/value: Building on the findings in the accounting literature that auditors’ identification with clients constrains their judgments, this study finds that auditors’ identification with clients also has an impact on the auditors’ initial selection of negotiation tactics. 

Keywords
Auditor, Auditor objectivity, Client identification, Negotiation tactics
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-34557 (URN)10.1108/MAJ-10-2016-1467 (DOI)000447009700005 ()
Available from: 2018-09-28 Created: 2018-09-28 Last updated: 2018-11-19Bibliographically approved
Roxenhall, T., Yazdanfar, D. & Öhman, P. (2018). CSR commitment as window dressing strategy driven by dissatisfied customer. In: Jodie Conduit, Carolin Plewa, Dean Wilkie (Ed.), 2018 ANZMAC Conference Proceedings: . Paper presented at ANZMAC,December 3-5, 2018, Adelaide, Australia.
Open this publication in new window or tab >>CSR commitment as window dressing strategy driven by dissatisfied customer
2018 (English)In: 2018 ANZMAC Conference Proceedings / [ed] Jodie Conduit, Carolin Plewa, Dean Wilkie, 2018Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Despite a growing body of literature about firm CSR commitment, no empirical study has yet focused on the issue. Therefore, the aim of this study is to empirically examine how customers’ experiences and attitudes affect firms’ attitudinal and behavioral CSR commitment. The OLS regression model was applied to analyze a sample of 414 companies operating in 49 countries. The results demonstrate a negative relationship between attitudinal CSR commitment and behavioral CSR commitment implying that that sampled firms do not do what they claim to do. The findings also indicate that firms with less satisfied customers show higher attitudinal CSR commitment  than those firms that have more satisfied customers. The findings of this study can be used for designing policies of efficient implications of CSR. 

Keywords
CSR commitment, customer dissatisfaction, window dressing
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-35087 (URN)978-1-877040-65-8 (ISBN)
Conference
ANZMAC,December 3-5, 2018, Adelaide, Australia
Available from: 2018-12-07 Created: 2018-12-07 Last updated: 2018-12-07Bibliographically approved
Yazdanfar, D. & Öhman, P. (2018). Growth and job creation at the firm level: Swedish SME data. Management Research Review, 41(3), 345-358
Open this publication in new window or tab >>Growth and job creation at the firm level: Swedish SME data
2018 (English)In: Management Research Review, ISSN 2040-8269, E-ISSN 2040-8277, Vol. 41, no 3, p. 345-358Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of this study is to investigate the association between firm sales growth and employment level as a proxy for job creation among small and medium-sized enterprises (SMEs). Design/methodology/approach: The hypotheses were empirically examined by performing several univariate and multivariate regressions to investigate a large panel data set of 13,548 Swedish SMEs in four industry sectors in the four-year period from 2009 to 2012. Findings: The results indicate that growth, in terms of sales, as a competitive advantage is positively related to the number of employees hired by the sampled firms. In addition, the size and age variables are also positively associated with the number of employees hired. The results support the suitability of implementing the resource-based view to explain job creation by SMEs. Originality/value: While previous studies have mostly ignored the impact of these firm-level variables on job creation, the current study highlights the effect of firm-specific characteristics such as sales growth, size, age and industry. The authors use a combination of models to analyse a large cross-sectoral data set regarding the association, in SMEs, between the firms’ sales growth and job creation.

Keywords
Entrepreneurship and small business management, Firm growth, Job creation, Panel data, Resource-based view, SMEs, Sweden
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-33507 (URN)10.1108/MRR-03-2017-0093 (DOI)000430014800004 ()2-s2.0-85044599607 (Scopus ID)
Available from: 2018-04-17 Created: 2018-04-17 Last updated: 2018-05-15Bibliographically approved
Öhman, P. & Yazdanfar, D. (2018). Lägenhets- och villapriser, börsindex och banklån. Mid Sweden University
Open this publication in new window or tab >>Lägenhets- och villapriser, börsindex och banklån
2018 (Swedish)Report (Other academic)
Place, publisher, year, edition, pages
Mid Sweden University, 2018. p. 7
Series
Rapport / CER - Centrum för forskning om ekonomiska relationer ; 2018:1
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-35315 (URN)
Available from: 2018-12-20 Created: 2018-12-20 Last updated: 2018-12-21Bibliographically approved
Nourallah, M., Strandberg, C. & Öhman, P. (2018). Mobile bank application: An empirical study of young bank customers. In: : . Paper presented at 10th Nordic Workshop on Relationship Dynamics-NoRD2018, Karlstad, Sweden. September 19-21, 2018.
Open this publication in new window or tab >>Mobile bank application: An empirical study of young bank customers
2018 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-34477 (URN)
Conference
10th Nordic Workshop on Relationship Dynamics-NoRD2018, Karlstad, Sweden. September 19-21, 2018
Available from: 2018-09-24 Created: 2018-09-24 Last updated: 2018-09-24Bibliographically approved
Öhman, P. & Yazdanfar, D. (2018). Organizational-level profitability determinants in commercial banks: Swedish evidence. Journal of economic studies, 45(6), 1175-1191
Open this publication in new window or tab >>Organizational-level profitability determinants in commercial banks: Swedish evidence
2018 (English)In: Journal of economic studies, ISSN 0144-3585, E-ISSN 1758-7387, Vol. 45, no 6, p. 1175-1191Article in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this paper is to examine organizational-level determinants of commercial bank profitability. Design/methodology/approach Using bank-level longitudinal panel data for the 2005-2014 period, this study conducts univariate and multivariate statistical analyses, i.e. ordinary least squares (OLS), fixed-effects and feasible generalized least-squares (FGLS) regressions, to analyze profitability variables in Swedish commercial banks. Findings The findings indicate that the organizational-level determinants growth, lagged profitability and capital adequacy are positively related to banks' current profitability. No relationship was found between banks' size and their profitability. Moreover, no relationship was found between the macroeconomic control variable gross domestic product (GDP) and bank profitability. Practical implications Given that organizational-level determinants explain sustainable bank profitability, the findings can be used by bank managers as a basis for low-risk bank policy formulation, and by regulators in monitoring banks relative to international standards (i.e. the Basel Accords). Originality/value To the best of the authors' knowledge, this is the first study to investigate determinants of bank profitability in Sweden, a country with a strong tradition of bank-based financing, with previous experience of a domestic bank crisis in the 1990s, and where the recent global financial crisis had relatively little impact on domestic banks.

Keywords
Profitability, Regulation, Bank, Resource-based approach, Organizational-level determinants
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-35044 (URN)10.1108/JES-07-2017-0182 (DOI)000450078700005 ()2-s2.0-85056581994 (Scopus ID)
Available from: 2018-12-04 Created: 2018-12-04 Last updated: 2018-12-10Bibliographically approved
Kachlami, H. M., Yazdanfar, D. & Öhman, P. (2018). Regional demand and supply factors of social entrepreneurship. International Journal of Entrepreneurial Behaviour & Research, 24(3), 714-733
Open this publication in new window or tab >>Regional demand and supply factors of social entrepreneurship
2018 (English)In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534, Vol. 24, no 3, p. 714-733Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to empirically investigate determinants of social entrepreneurship.

Design/methodology/approach

The study uses a large-scale database covering Sweden’s 290 municipalities over the 1990-2014 period. The theoretical analysis is based on the demand and supply theory of entrepreneurship, while the empirical analysis is based on feasible generalized least-squares regression models.

Findings

The results indicate that the male proportion of the workforce, education level, the presence of entrepreneurial role models, wealth, unemployment rate, age, and urbanization positively influence the rate of social venture creation in a region.

Originality/value

This is one of few studies that empirically investigate determinants of social entrepreneurship, and the very first in the Swedish context. The study uses a large-scale database and advanced regression methods.

Keywords
Demand and supply factors, Demand and supply theory, Determinants, Social entrepreneurship, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-29280 (URN)10.1108/IJEBR-09-2016-0292 (DOI)000432667700009 ()
Available from: 2016-11-12 Created: 2016-11-12 Last updated: 2018-06-10Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-5731-0489

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