miun.sePublications
Change search
Link to record
Permanent link

Direct link
BETA
Häckner, Einar
Publications (3 of 3) Show all publications
Öhman, P., Häckner, E. & Sörbom, D. (2013). Klienters syn på revisorers kompetens, skepsis och relationer.
Open this publication in new window or tab >>Klienters syn på revisorers kompetens, skepsis och relationer
2013 (Swedish)Report (Other academic)
Publisher
p. 7
Series
Rapport / CER - Centrum för forskning om ekonomiska relationer ; 2013:1
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-20860 (URN)
Available from: 2013-12-20 Created: 2013-12-20 Last updated: 2017-11-29
Öhman, P., Häckner, E. & Sörbom, D. (2012). Client satisfaction and usefulness to external stakeholders from an audit client perspective. Managerial Auditing Journal, 27(5), 477-499
Open this publication in new window or tab >>Client satisfaction and usefulness to external stakeholders from an audit client perspective
2012 (English)In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 27, no 5, p. 477-499Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of the paper is to develop, test, and improve a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. Design/methodology/approach: A questionnaire was mailed to audit clients, i.e. managers of Swedish limited companies with 50 or more employees; 627 useable questionnaires were returned, giving a response rate of 43 percent. Data were processed using the SEM software LISREL. Findings: The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. Signing auditor competence is positively and auditor skepticism negatively related to both client satisfaction and usefulness to external stakeholders. Research limitations/implications: The paper focuses solely on the auditor and audit team levels and uses a limited number of independent variables. Practical implications: The findings extend previous results, indicating that client relationships with both signing auditors and audit assistants affect client satisfaction positively, but have no significant connection with usefulness to external stakeholders. Consequently, it would be useful to consider organizing audit teams in which the various members have distinct roles. Originality/value: The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. © Emerald Group Publishing Limited.

Keywords
Audit clients; Auditing; Client satisfaction; External auditing; LISREL; Structural equation model; Sweden; Usefulness to external stakeholders
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-16724 (URN)10.1108/02686901211227995 (DOI)2-s2.0-84861533008 (Scopus ID)
Available from: 2012-08-22 Created: 2012-08-17 Last updated: 2017-12-07Bibliographically approved
Nilsson, A., Westerberg, M. & Häckner, E. (2012). The duality of strategic managerial work in SMEs: A structuration perspective. In: Tengblad, S (Ed.), The Work of Managers: Towards a Practice Theory of Management: . Oxford University Press
Open this publication in new window or tab >>The duality of strategic managerial work in SMEs: A structuration perspective
2012 (English)In: The Work of Managers: Towards a Practice Theory of Management / [ed] Tengblad, S, Oxford University Press, 2012Chapter in book (Other academic)
Place, publisher, year, edition, pages
Oxford University Press, 2012
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-28870 (URN)10.1093/acprof:oso/9780199639724.003.0014 (DOI)2-s2.0-84919752756 (Scopus ID)978-019173866-1 (ISBN)978-019963972-4 (ISBN)
Note

This chapter examines strategic managerial work in SMEs using a theoretical framework based on structuration and entrepreneurship theory. Three managerial episodes illustrate how CEOs deal with strategic situations in SMEs. Several propositions about strategic managerial work in SMEs, which is multifaceted and complex, are offered. Such work is a social practice that is ingrained with symbolism, emotions, and power. The propositions of this study are that the level of strategic intensity is an influential contingency factor that affects the balance of those aspects of the practice, and that strategic intensity depends on whether strategic managerial work relies more on already established structures or on managers' original actions. The conclusion is that structuration provides a promising framework for understanding the subtle complexities of strategic managerial work in SMEs.

Available from: 2016-09-22 Created: 2016-09-22 Last updated: 2016-09-22Bibliographically approved
Organisations

Search in DiVA

Show all publications