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Svanberg, Jan
Publications (10 of 12) Show all publications
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. (2017). Does charismatic client leadership constrain auditor objectivity?. Behavioral Research in Accounting, 29(1), 103-118
Open this publication in new window or tab >>Does charismatic client leadership constrain auditor objectivity?
2017 (English)In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 29, no 1, p. 103-118Article in journal (Refereed) Published
Abstract [en]

This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers’ identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding the fact that the auditor is not a member of the client’s organization. A cross-sectional design was used and responses from Swedish auditors were analyzed statistically. The findings indicate that perceived charismatic leadership is associated with constrained auditor objectivity.

Keywords
Auditing, Auditor objectivity, Charismatic client leadership, Client identification
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-30663 (URN)10.2308/bria-51496 (DOI)2-s2.0-85016520423 (Scopus ID)
Available from: 2017-04-26 Created: 2017-04-26 Last updated: 2017-11-29Bibliographically approved
Svanberg, J., Öhman, P. & Neidermeyer, P. E. (2017). The relationship between transformational client leadership and auditor objectivity. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 30(5), 1142-1159
Open this publication in new window or tab >>The relationship between transformational client leadership and auditor objectivity
2017 (English)In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 30, no 5, p. 1142-1159Article in journal (Refereed) Published
Abstract [en]

Purpose - The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity. Design/methodology/approach - The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden. Findings - This study finds that transformational client leadership negatively affects auditor objectivity and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are susceptible to influence by their clients' perceived exercise of transformational leadership, leadership theory appears relevant to the discussion of auditor objectivity in the accounting literature. Originality/value - Previous accounting research has applied the social identity theory framework and found that client identification impairs auditor objectivity. However, the effect of transformational client leadership on auditor objectivity, which reflects an intense auditor-client relationship, has been neglected before this study.

Keywords
Auditor objectivity, Client identification, Transformational client leadership
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-31839 (URN)10.1108/AAAJ-07-2015-2119 (DOI)000406640700007 ()2-s2.0-85021363316 (Scopus ID)
Available from: 2017-10-23 Created: 2017-10-23 Last updated: 2017-11-29Bibliographically approved
Öhman, P. & Svanberg, J. (2017). Äventyras revisorers oberoende av karismatiska klienter?.
Open this publication in new window or tab >>Äventyras revisorers oberoende av karismatiska klienter?
2017 (Swedish)Report (Other academic)
Publisher
p. 6
Series
Rapport / CER - Centrum för forskning om ekonomiska relationer ; 2017:4
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-33349 (URN)
Available from: 2018-03-24 Created: 2018-03-24 Last updated: 2018-03-26Bibliographically approved
Svanberg, J. & Öhman, P. (2016). Does ethical culture in audit firms support auditor objectivity?. Accounting in Europe, 13(1), 65-79
Open this publication in new window or tab >>Does ethical culture in audit firms support auditor objectivity?
2016 (English)In: Accounting in Europe, ISSN 1744-9480, E-ISSN 1744-9499, Vol. 13, no 1, p. 65-79Article in journal (Refereed) Published
Abstract [en]

The suggested cause of constrained auditor objectivity has been centred on auditors' financial incentives and long audit tenure. Recent research has challenged those assumptions and questioned the effectiveness of auditor rotation to counteract short-tenure threats to auditor objectivity. Audit firms and regulators need to adopt methods for enhancing auditor objectivity that are effective in various auditor–client relationships. This study examines whether audit firm ethical culture is positively related to auditor objectivity. Based on the responses of 281 practising auditors, the findings indicate that auditors are more likely to make objective judgments in ethical cultures characterized by the rewarding of ethical behaviour and punishment of unethical behaviour, prevalence of ethical norms, visible ethical leadership, and low emphasis on obedience to authority. In conclusion, evidence indicates that auditors in audit firms with a strong ethical culture are more likely to maintain auditor objectivity than are auditors in less supportive cultures. This suggests that audit firms should promote a strong ethical culture to reduce the risk of constrained auditor judgment.

Keywords
auditor objectivity, audit firm, ethical culture
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-27525 (URN)10.1080/17449480.2016.1164324 (DOI)000387227800004 ()2-s2.0-84961671479 (Scopus ID)
Available from: 2016-04-25 Created: 2016-04-25 Last updated: 2017-11-30Bibliographically approved
Öhman, P. & Svanberg, J. (2016). Sambandet mellan etisk kultur och revisorers oberoende. Sundsvall: Mittuniversitetet
Open this publication in new window or tab >>Sambandet mellan etisk kultur och revisorers oberoende
2016 (Swedish)Report (Other academic)
Place, publisher, year, edition, pages
Sundsvall: Mittuniversitetet, 2016. p. 6
Series
Rapport / CER - Centrum för forskning om ekonomiska relationer ; 2016:1
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-29607 (URN)
Available from: 2016-12-15 Created: 2016-12-15 Last updated: 2017-11-29Bibliographically approved
Svanberg, J. & Öhman, P. (2016). The effects of time budget pressure, organizational–professional conflict, and organizational commitment on dysfunctional auditor behavior. International Journal of Accounting, Auditing and Performance Evaluation, 12(2), 131-150
Open this publication in new window or tab >>The effects of time budget pressure, organizational–professional conflict, and organizational commitment on dysfunctional auditor behavior
2016 (English)In: International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, Vol. 12, no 2, p. 131-150Article in journal (Refereed) Published
Abstract [en]

This study tests several hypotheses regarding the relationships between time budget pressure, organisational-professional conflict, organisational commitment, and various forms of dysfunctional auditor behaviour. Data were collected from a sample of experienced auditors in Sweden, and the response rate was 21.4%. The results indicate that time budget pressure has an impact on under-reporting of time (URT), but not on reduced audit quality (RAQ) acts. Simultaneously, the organisational-professional conflict in accounting firms exerts an important influence on RAQ acts, but has no effect on URT. Contrary to our expectations, organisational commitment has no impact on RAQ acts or URT. The overall results indicate that aligning accounting firms’ ethical cultures with professional values is an effective method to reduce the likelihood that auditors will commit RAQ acts, and that decreased time budget pressure may reduce URT.

Keywords
Dysfunctional Auditor Behaviour, OPC, Organisational Commitment, Organisational-Professional Conflict, Time Budget Pressure
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-27526 (URN)10.1504/IJAAPE.2016.075619 (DOI)2-s2.0-84966365377 (Scopus ID)
Available from: 2016-04-25 Created: 2016-04-25 Last updated: 2017-11-29Bibliographically approved
Svanberg, J. & Öhman, P. (2015). Auditors’ identification with their clients: Effects on audit quality. The British Accounting Review, 47(4), 395-408
Open this publication in new window or tab >>Auditors’ identification with their clients: Effects on audit quality
2015 (English)In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 47, no 4, p. 395-408Article in journal (Refereed) Published
Abstract [en]

Although client familiarity is desirable from the auditor's perspective, identifying with clients threatens auditor objectivity. This study examines the extent to which non-Big 4 auditors identify with clients, the effect of auditor–client identification on auditors' client acquiescence to client-preferred treatment, and, finally, whether the harmful effects of auditor–client identification can be extended to a broader set of reduced audit quality acts. The responses of 141 practicing auditors at non-Big 4 firms in Sweden support our theoretical predictions. We find that auditors tend to identify with their clients, and that an auditor who identifies relatively more with a client is more likely to acquiesce to client-preferred treatment and to commit reduced audit quality acts. While previous research has considered only Big 4 firms, the current findings suggest that the problems with auditor identification with clients also hold for non-Big 4 auditors.

Keywords
Auditor objectivity, Client identification, Professional identification, Auditors' client acquiescence, Reduced audit quality acts, Non-Big 4 auditors, Sweden
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-26609 (URN)10.1016/j.bar.2014.08.003 (DOI)000366445500004 ()2-s2.0-84948068190 (Scopus ID)
Available from: 2015-12-17 Created: 2015-12-17 Last updated: 2017-12-01Bibliographically approved
Öhman, P. & Svanberg, J. (2015). Påverkar en identifiering med klienterna revisorers oberoende?.
Open this publication in new window or tab >>Påverkar en identifiering med klienterna revisorers oberoende?
2015 (Swedish)Report (Other (popular science, discussion, etc.))
Publisher
p. 7
Series
Rapport / CER - Centrum för forskning om ekonomiska relationer ; 2015:6
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-27523 (URN)
Available from: 2016-04-25 Created: 2016-04-25 Last updated: 2017-11-29Bibliographically approved
Svanberg, J. & Öhman, P. (2014). Lost revenues associated with going concern modified opinions in the Swedish audit market. Journal of Applied Accounting Research, 15(2), 197-214
Open this publication in new window or tab >>Lost revenues associated with going concern modified opinions in the Swedish audit market
2014 (English)In: Journal of Applied Accounting Research, ISSN 0967-5426, E-ISSN 1758-8855, Vol. 15, no 2, p. 197-214Article in journal (Refereed) Published
Abstract [en]

Purpose - The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first-time going concern modified opinions. Design/methodology/approach - A population of small Swedish companies receiving first-time going concern modified opinions in 2009 was examined to determine the effects two years later compared with a matched sample of financially stressed companies that had not received going concern modified opinions. Findings - The results indicate that both auditor switching and client bankruptcy are positively related to receipt of going concern modified opinions. Furthermore, the authors find empirical evidence that auditors issuing first-time going concern modified opinions lose proportionately more fees through auditor switching and client bankruptcy than do auditors not issuing such opinions to financially stressed clients. Finally, the authors found that the going concern modified opinions issued by Big 4 firms are no more harmful to clients than are those issued by other audit firms. Research limitations/implications - The authors recognize a limitation of this study regarding the choice of control companies. Although the authors attempted to find similarly sized and similarly financially stressed companies from the same industries as those companies in the test group, the authors may have missed other variables relevant to auditor switching or client bankruptcy. Practical implications - A practical implication for the audit profession is the increased awareness of the fact that the financial dependence issues reported in this study extend to auditors with small client companies. Originality/value - This is the first study to examine fees lost due to auditor switching and client bankruptcy caused by going concern modified opinions in a population of small companies. It contributes to the mixed evidence presented in previous research as to the extent to which going concern modified audit opinions are self-fulfilling prophecies.

Keywords
Audit report; Auditor switching; Bankruptcy; Financial dependence; Going concern modified opinion
National Category
Social Sciences
Identifiers
urn:nbn:se:miun:diva-23664 (URN)10.1108/JAAR-11-2012-0077 (DOI)2-s2.0-84926663489 (Scopus ID)
Available from: 2014-12-09 Created: 2014-12-09 Last updated: 2017-12-05Bibliographically approved
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