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  • 1.
    Abrahamsson, Lena
    et al.
    Luleå tekniska universitet.
    Bengtsson, Lars
    Lunds universitet.
    Gremyr, Ida
    Chalmers.
    Kowalkowski, Christian
    Svenska handelshögskolan i Helsingfors.
    Lindahl, Marcus
    Uppsala universitet.
    Nilsson, Anders
    Luleå tekniska universitet.
    Rehn, Alf
    Åbo Akademi.
    Segerstedt, Anders
    Luleå tekniska universitet.
    Säfsten, Kristina
    Högskolan Jönköping.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Industriell ekonomi och organisering2015 (ed. 1:1)Book (Other (popular science, discussion, etc.))
  • 2.
    Andresen, Edith
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lundberg, Heléne
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Coopetition in a public/private context: A study of drivers, dynamics and outcomes in value-creation2016Conference paper (Refereed)
  • 3.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Ekholm, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Giritli Nygren, Katarina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Hemmingsson, Olov
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Jarnkvist, Karin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Kvarnlöf, Linda
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Lundgren, Minna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    ֖hman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Climate Change, Insurance, and Households: A Literature Review2016Report (Other academic)
  • 4.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Gebert-Persson, Sabine
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Giritli Nygren, Katarina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nyhlén, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsdotter, Gunilla
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Kvarnlöf, Linda
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Lidén, Gustav
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Att vända det onda till gott: möjligheter till nytänkande i mellersta Norrland till följd av den demografiska förändringen2015Report (Other academic)
  • 5.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lind, Hans
    KTH, Skolan för arkitektur och samhällsbyggnad (ABE), Fastigheter och byggande, Bygg- och fastighetsekonomi..
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How Does Education from a High-Status University Affect Professional Property Appraisers' Valuation Judgments?2016In: Journal of Real Estate Practice and Education, ISSN 1521-4842, Vol. 19, no 2, p. 99-124Article in journal (Refereed)
    Abstract [en]

    The repertory grid technique is used to investigate professional property appraisers' thought patterns, and these patterns' complexity, with respect to the universities from which the appraisers graduated. Nearly half of Sweden's 138 authorized property appraisers participated in the study. The results indicate that the appraisers graduating from the university with the longest tradition of property education and ranked highest among the universities offering such education in Sweden have less complex thought patterns than do those graduating from other Swedish universities. This indicates that appraisers graduating from the highest ranked university simplify their valuation judgments more than do other appraisers.

  • 6.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Auktoriserade fastighetsvärderare: utbildning och praktik2017Report (Other academic)
    Abstract [sv]

    Fastighetsvärderingar av kommersiella fastigheter är av både teoretiskt och praktiskt intresse. Av intresse är också vilken påverkan lärosätet har på auktoriserade fastighetsvärderares fastighets-värderingar och vad deras värderingar grundar sig på. Lina Bellman och Peter Öhman vid CER har fördjupat sig i dessa frågor och presenterar i denna kortrapport analyser av data från nära hälften av alla auktoriserade fastighetsvärderare i Sverige. Resultaten visar att skillnader mellan olika lärosäten påverkar fastighetsvärderarnas tankemönster och att denna påverkan består även efter det att fastighetsvärderarna fått sina auktorisationer. Forskningsresultaten har tidigare publicerats i de internationella tidskriftsartiklarna "Authorised property appraisers’ perceptions of commercial property valuation" (Bellman och Öhman, 2016) och "How does education from a high-status university affect professional property appraisers' valuation judgments?" (Bellman, Lind och Öhman, 2016).

  • 7.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Authorised property appraisers’ perceptions of commercial property valuation2016In: Journal of Property Investment & Finance, ISSN 1463-578X, E-ISSN 1470-2002, Vol. 34, no 3, p. 225-248Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to describe and analyze the thought patterns of authorized property appraisers (APAs) when valuing commercial properties, and draw conclusions about their collective thinking in terms of content, complexity, and homogeneity. Design/methodology/approach – A standard set of value-adding factors and bipolar constructs was included in a grid form used for data collection. The repertory grid technique and principal component analysis were used to map and analyze the thought patterns of nearly half of the APAs in Sweden. Findings – Analysis of the mean grid for all respondents revealed three dimensions in the aggregated APA thought pattern: property object – property market focus, abstract – specific information, and expert – superficial assessments. The aggregated thought pattern was found to be moderately complex, and the APAs demonstrated relatively strong homogeneity in their thought patterns. Practical implications – Based on the moderate complexity and relatively strong homogeneity in respondent thought patterns, this study discusses the upcoming establishment of a profession. Originality/value – To the authors’ best knowledge, this is the first study using the repertory grid technique to map and analyze APA thought patterns at an aggregated level.

  • 8.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Fastighetspriser för hyreshus i Västernorrland2013Report (Other academic)
  • 9.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How authorized property appraisers perceive information for valuation of commercial properties2015Conference paper (Refereed)
    Abstract [en]

    Purpose – This study describe and analyze authorized property appraisers’ (APAs) thought patterns when commercial properties are valued, and compare and draw conclusions about their thinking in terms of content, complexity and homogeneity.

    Design/methodology/approach – First, a standard set of elements and constructs was included in the grid form (used for data collection). Second, the repertory grid technique and principal component analysis were used to map and analyze the thought patterns of nearly half (67) of the authorized APAs in Sweden.

    Findings - Analysis of the individual grids and the mean grid of all respondents demonstrated similarities in the APAs construing and revealed relatively homogeneous thought patterns. Accordingly, the APAs seem encouraged by general guidelines (such as Swedish Annual property Index valuation guidance), and by guidelines and ethical rules prepared by the APAs own organization. At the same time the APAs thought patterns were found to be relatively complex. They focus on several kinds of information and their assessments are perceived to effect property valuation on micro and macro levels differently.

    Practical implications – Based on the homogeneity in the APA’s thought patterns, this study discusses if authorized APAs have begun a “legitimacy journey” towards an upcoming establishment of a profession.

     

    Originality/value – To the auditors knowledge this is the first study using the repertory grid to map and analyse APA’s thought patterns at an aggregated level.

  • 10.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How authorized property appraisers perceive information for valuation of commercial properties: A repertory grid study2015Conference paper (Refereed)
  • 11.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Värdering av kommersiella fastigheter2012Report (Other academic)
  • 12.
    Berglund, Jenny
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Klienters upplevelser av servicekvalitet i revisionsbranschen2013Report (Other academic)
  • 13.
    Carrington, Thomas
    et al.
    Uppsala universitet, Sweden.
    Johansson, Tobias
    Örebro universitet, Sweden.
    Johed, Gustav
    Stockholms universitet, Sweden.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession2013In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, no 2, p. 1-20Article in journal (Refereed)
    Abstract [en]

    Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1,646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism–commercialism tension; these are the respective emphasis on independence enforcement and client commitment.

  • 14.
    Carrington, Thomas
    et al.
    Uppsala universitet .
    Johansson, Tobias
    Örebro universitet.
    Johed, Gustav
    Stockholms universitet .
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Professional and commercial tension in the accounting profession2011Conference paper (Refereed)
  • 15. Carrington, Thomas
    et al.
    Johansson, Tobias
    Johed, Gustav
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The client as a source of institutional conformity for commitments to professional values in the auditing profession2017Conference paper (Refereed)
  • 16. Carrington, Thomas
    et al.
    Johed, Gustav
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Svenska revisorer i undersökning om profession och kommersialism2012In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 38, no 1, p. 40-41Article in journal (Other (popular science, discussion, etc.))
  • 17. Carrington, Thomas
    et al.
    Johed, Gustav
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The organisational context of professionalism in auditing2011Conference paper (Refereed)
  • 18.
    Giritli Nygren, Katarina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Framåtblickande förändringsorienterade fantasier2017In: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, p. 132-133Chapter in book (Other academic)
  • 19.
    Giritli Nygren, Katarina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Ömtålighetshållbar, långtänkt,ibland-lösningar…2017In: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, p. 142-143Chapter in book (Other academic)
  • 20.
    Grönlund, Anders
    et al.
    Stockholm University School of Management, Stockholm, Sweden.
    Svärdsten, Fredrik
    Stockholm University School of Management, Stockholm, Sweden.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Value for money and rule of law: The (new) performance audit in Sweden2011In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 24, no 2, p. 107-121Article in journal (Refereed)
    Abstract [en]

    Purpose

    This article aims (i) to develop a classification scheme of different types of value for money (VFM) audits with different degrees of compliance audit, and (ii) to classify the performance audits carried out by the Swedish National Audit Office (SNAO) during its first six years as an independent state audit organisation reporting to parliament.

    Design/methodology/approach

    The empirical data was gathered from all of the 150 audit reports published by the SNAO from its establishment in 2003 to the end of 2008. Seminars were arranged to discuss the classifications for validation.

    Findings

    The focus on traditional VFM audits (the “Three Es”) is unusual. Most audits carried out by the SNAO combine different types of extended VFM audits with compliance audit. On the one hand, they audit how the government and/or central agencies fulfil their mandates (from good to bad). On the other hand, they audit how the government and/or central agencies adhere to legislation, rules and policies (right or wrong). In some cases, the SNAO equates compliance audit with performance audit.

    Practical implications

    We have verbalised and visualised performance audit activities of interest not only to state auditors, but to external stakeholders as well. One practical implication is that the Swedish national audit committee has conducted an evaluation of the SNAO that is partly based on our national report of this study, and has proposed a stronger focus on the Three Es.

    Originality/value

    The study addresses a new approach in terms of a classification scheme for performance audits, consisting of eight types of VFM audits and three degrees of compliance audit, and creating 24 possible combinations.

  • 21. Grönlund, Anders
    et al.
    Svärdsten, Fredrik
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Value for money and the rule of law: the (new) performance audit in Sweden2009Conference paper (Refereed)
  • 22.
    Grönlund, Anders
    et al.
    Stockholms universitet.
    Tagesson, Torbjörn
    Linköpings universitet.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Principbaserad redovisning2013 (ed. 5:1)Book (Other academic)
  • 23.
    Jansson, Anna-Maria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Ett efterfrågat utbud av kvalitetsstämplar?2010In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 1, p. 46-46Article in journal (Other academic)
    Abstract [sv]

    Mycket talar för att de flesta företag kommer att fortsätta med revisionen i ett första skede när revisionsplikten avskaffas nästa år. Vilket genomslag olika kvalitetsstämplar kommer att få i ett senare skede är svårare att sia om, skriver Anna-Maria Jansson och Peter Öhman.

  • 24.
    Jonsson, Christoffer
    et al.
    Länsförsäkring Västernorrland.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    För- eller efterklok?: Om klimatförändring och försäkringar.2017In: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, p. 30-38Chapter in book (Other academic)
  • 25.
    Kachlami, Habib M.
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Regional demand and supply factors of social entrepreneurship2017In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534Article in journal (Refereed)
    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.

  • 26.
    Lundberg, Helene
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sjodin, Ulrika
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Transaction convenience in the payment stage: the retailers' perspective2014In: MANAGING SERVICE QUALITY, ISSN 1758-8030, Vol. 24, no 5, p. 434-454Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to shed light upon how retailers view alternative payment forms and to what extent they are willing to risk offending their customers by imposing payment restrictions. Design/methodology/approach - This exploratory study consists of three consecutive parts: first, 100 situations of paying for goods or services; second, interviews with 25 of these 100 retailers; and third, observations at a meeting between retailers and bank representatives on various aspects of card and cash payments. Findings - Retailers are unwilling to risk offending their customers and do not normally undertake any actions to affect the customers' choice of payment form, except for proactively or reactively excluding the use of certain expensive credit cards, and card payments for small amounts. The retailers only take the risk of causing customer dissatisfaction when they feel that the sacrifice for not doing so is too costly, and in these cases the salespersons act very late in the purchase process. Other aspects than payment costs (such as safety, time and environment) seem to have little impact on individual retailers' actions at the payment stage. Research limitations/implications - The present study focuses solely on the retailers' point of view on the payment stage, implying a need for additional research on customers' and bank representatives' views on the same matter. Practical implications - Retailers try to nurture their customer relationships also when they are proactive or reactive, i.e. by pointing to the high cost of a particular payment form and/or asking customers to help with small change. Sending signals that invite customers to assist may not only be a way to affect how customers pay, but also foster relationship development. Social implications - It seems that environmental costs have not filtered down to the firm level, at least not in an observable way. Any further move towards a "cashless society" has to emanate from other sources. Originality/value - No previous study has focused on the way selling companies approach their customers at the payment stage in terms of proactive, reactive and inactive behaviour.

  • 27.
    Lundberg, Heléne
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sjödin, Ulrika
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Transaktionsbekvämlighet i betalningsskedet – handlarnas perspektiv2014Report (Other (popular science, discussion, etc.))
  • 28. Nilsson, Anders
    et al.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Better safe than sorry: defensive loan assessment behaviour in a changing bank environment2011Conference paper (Refereed)
  • 29.
    Nilsson, Anders
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Better safe than sorry: Defensive loan assessment behaviour in a changing bank environment2012In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 9, no 2, p. 146-167Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to examine to what extent and in what forms loan applications from small and medium-sized enterprises (SMEs) in a risk averse banking environment can be assessed defensively by lending officers (LOs). The paper also identifies triggering mechanisms behind defensive SME loan assessment behaviour and its' possible effects on the bank and the LOs. Design/methodology/approach - The paper relies on a case study of a major Swedish commercial bank undergoing strategy and control system change during the recent financial crisis. The empirical evidence was collected through interviews with 76 LOs in three branch offices and a focus group interview session. Findings - In a risk averse banking environment, LOs can be prone to assessing SME loan applications defensively to a noteworthy extent. Such defensiveness comes in different forms: denial of loan applications, granting of loans with collateral or high interest rates, or granting of loans only to clients with most of their financial affairs in the bank. External and internal mechanisms jointly trigger defensive loan assessment behaviour. The possible effects include fewer Type II errors and more Type I errors for the bank, while LOs avoid change and blame. Originality/value - Overall, this study contributes to the literature by revealing triggering mechanisms, forms and effects related to the multifaceted construct of defensive loan assessment behaviour among LOs in a commercial bank, who handle applications from SMEs.

  • 30.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kreditgivning i bank efter en finansiell kris2013Report (Other academic)
  • 31.
    Rad, Alexander
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Reconsideration of the Bank Credit Assessments: Theoretical and Practical Issues2009In: / [ed] Hans Lind, 2009Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to discuss conceptual issues related to the bank credit assessment decision in the context of current events in the financial markets. To add to the theoretical discussion, a case study of a large Swedish bank will be conducted and data will be captured and then analyzed with the repertory grid technique. Additionally, information will be collected through interviews with about 60 bank managers or bank loan officers to allow statistical analyses. Similarities and differences between groups of bank loan officers (e.g. senior experts and novices) are important to identify in the context of current events. To add validity to this study, a “co-research” approach will be used by involving the bank managers and bank loan officers in analyzing and interpreting the results. Attempts will be made to identify any differences in the decision approaches of bank managers and bank loan officers pre- and post- the current financial crisis. The credit assessment decision processes will be examined by focusing on the initial encounter between the applicant and the bank loan officer who generates the first screening of the application. Information will be gathered regarding the identity of information used by the suppliers of credit in order to evaluate loan applications for approval or rejection and how this information can be categorized to enhance comparability between application cases, borrowers and personal attributes for bank loan officers. Theoretically the research rests upon financial theory, institutional theory, structuration, sense-making, accountability and cognitive theory. The conference paper outlines the methods to be used, discusses advantages and limitations with respect to validity and reliability of the methods, and tests the repertory grid technique on one respondent in a pre-study. It is concluded that the planned approach is feasible.

  • 32.
    Rad, Alexander
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How Lending Officers Construe Assessments of Small and Medium-Sized Enterprise Loan Applications: A Repertory Grid Study2013In: Journal of constructivist psychology, ISSN 1072-0537, E-ISSN 1521-0650, Vol. 26, no 4, p. 262-279Article in journal (Refereed)
    Abstract [en]

    Repertory grid technique and principal component analysis were used to map and analyze how 75 lending officers (LOs) viewed their assessments of small and medium-sized enterprises’ loan applications in one bank and region. A standard set of elements and constructs, derived during pre- and pilot studies, was used. Analysis of individual grids demonstrated that the principal components indicated the existence of similarities in LOs’ construing at an aggregated level. Analysis of the mean grid of all respondents indicated that the LOs were encouraged by the bank's lending strategy and supporting system(s) to perform “procedural lending” with a focus on hard and future-oriented information. At the same time, the LOs deemphasized relationship lending, in particular, personal relationships.

  • 33.
    Rad, Alexander
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kreditgivares bedömningar av låneansökningar2013Report (Other academic)
  • 34.
    Rad, Alexander
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Female and male risk aversion: An empirical study of loan officers’ assessment of SME loan applications2014In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 6, no 2, p. 121-141Article in journal (Refereed)
    Abstract [en]

    Purpose – The aim of the paper is to analyse female and male loan officers' (LOs) risk aversion as they assess different types of small- and medium-sized enterprises' (SMEs) loan applications.

    Design/methodology/approach – The data were gathered from a sample of 75 Swedish LOs, using the repertory grid technique and related questions. The data were analysed statistically.

    Findings – The findings demonstrate that female LOs focus more on collateral (used as a proxy for risk aversion) in their evaluations of first-time loan applications than male LOs. However, the findings also suggest that there are no significant differences between the two groups as far as risk aversion when they evaluate additional loan applications. The other variables controlled for (age, tenure, insight, education, and location) did not significantly affect the LOs' risk aversion.

    Research limitations/implications – The study might have benefited from the use of complementary data collection approaches. Access to actual assessment and decision-making procedures could have increased the understanding of female and male LOs' attitudes toward risk.

    Practical implications – The findings suggest that by the use of female-male LO teams, banks may achieve more balanced assessments of SMEs' loan applications.

    Originality/value – To the authors' knowledge, the literature has not explicitly addressed risk aversion among female and male LOs with respect to different types of bank loans. Moreover, the authors investigated risk aversion in the context of standardised assessments procedures used to reduce exposure to credit risk.

  • 35.
    Rad, Alexander
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvinnliga och manliga kreditgivares riskbenägenhet2014Report (Other (popular science, discussion, etc.))
  • 36.
    Sjödin, Ulrika
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lundberg, Heléne
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Towards a cash free society in Europe: Retailers’ perspective on cash and cards as payments means2013Conference paper (Refereed)
  • 37.
    Strandberg, Christer
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bankkunders engagemang och framtida lojalitet2015Report (Other (popular science, discussion, etc.))
  • 38.
    Strandberg, Christer
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Bankkunders upplevelser av servicekvalitet2012Report (Other academic)
  • 39.
    Strandberg, Christer
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Challenges in serving the mass affluent segment: bank customer perceptions of service quality2012In: Managing Service Quality, ISSN 0960-4529, E-ISSN 1758-8030, Vol. 22, no 4, p. 359-385Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore the possible usefulness of a combined multi-attribute and Kano model in analysing how service quality is perceived by mass affluent bank customers. More precisely, to identify quality dimensions, attributes, and items in terms of taken-for-granteds, proportionals, delighters, and neutrals. Design/methodology/approach - Using a survey, the authors measured how mass affluent customers in one region in a major Swedish bank perceived service quality. Responses were analysed with reference to both multi-attribute service quality and Kano models. Findings - The combined model seems to provide some guidance regarding how service quality is perceived by bank customers in the mass affluent segment. The significant number of neutral items reveals potentially wasted resources. The finding of only one delighter item reveals that mass affluent customers are difficult to please. However, substantial heterogeneity exists in customer perceptions of the service quality items investigated. Research limitations/implications - This exploratory study examines only one bank in one region in one country, implying a need for additional research applying this combined model and other methods to investigate private banking in the mass affluent segment. Practical implications - The significant number of neutrals implies that banks might be more efficient if they avoided spending resources on such items. The conspicuous spread in conceptions of service quality items suggests that bank managers and personal bankers may benefit from co-creating services with mass affluent customers. Social implications - Banks are intermediates on financial markets. Improved and customized service quality could make mass affluent customers inclined to invest their resources in ways that promote economic growth. Originality/value - In addition to traditional measurement models, the Kano model may contribute to service quality assessment in private banking.

  • 40.
    Strandberg, Christer
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Effects of commitment on intentional loyalty at the person-to-person and person-to-firm levels2015In: Journal of Financial Services Marketing, ISSN 1363-0539, E-ISSN 1479-1846, Vol. 20, no 3, p. 191-207Article in journal (Refereed)
    Abstract [en]

    This study explores how customers' affective commitment and calculative commitment to the personal adviser and bank, respectively, affect their intentional loyalty to the personal adviser and bank. Data were collected using a web survey of mass affluent customers of a major Swedish bank. Responses were measured and analysed using factor, correlation, and regression analyses. The results reveal that the person-to-person and person-to-firm loyalty categories are influenced by affective and calculative commitment to the personal advisor and by affective commitment to the bank, but not by calculative commitment to the bank. Moreover, there is a strong relationship between customer loyalty to the personal adviser and to the bank. It can be concluded that affective commitment has a stronger overall impact on customer loyalty than does calculative commitment, indicating the importance of creating affective ties with customers, and that personal advisers are central to bank-customer relationships. The importance of financial issues to mass affluent customers implies that both affective commitment and calculative commitment to the personal adviser are important in building customer loyalty to a bank or brand. © 2015 Macmillan Publishers Ltd.

  • 41.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Auditors’ identification with their clients: Effects on audit quality2015In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 47, no 4, p. 395-408Article in journal (Refereed)
    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.

  • 42.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Auditors' time pressure: Does ethical culture support audit quality?2013In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 28, no 7, p. 572-591Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure. Design/methodology/approach: The study is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings: The study finds relationships between three ethical culture factors and reduced audit quality acts. The ethical environment and the use of penalties to enforce ethical norms are negatively related to reduced audit quality acts, whereas the demand for obedience to authorities is positively related to reduced audit quality acts. Underreporting of time is not related to ethical culture, but is positively related to time budget pressure. Finally, the study finds a relationship between two ethical culture factors and time budget pressure, indicating a possible causal relationship, but ethical culture does not mediate an indirect effect of time budget pressure on reduced audit quality acts. Originality/value: This is the first study to report the effect of ethical culture on dysfunctional auditor behavior using actual self-reported frequencies of reduced audit quality acts and underreporting of time as data. © Emerald Group Publishing Limited.

  • 43.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Does charismatic client leadership constrain auditor objectivity?2017In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 29, no 1, p. 103-118Article in journal (Refereed)
    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.

  • 44.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Does ethical culture in audit firms support auditor objectivity?2016In: Accounting in Europe, ISSN 1744-9480, E-ISSN 1744-9499, Vol. 13, no 1, p. 65-79Article in journal (Refereed)
    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.

  • 45.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lost revenues associated with going concern modified opinions in the Swedish audit market2014In: Journal of Applied Accounting Research, ISSN 0967-5426, E-ISSN 1758-8855, Vol. 15, no 2, p. 197-214Article in journal (Refereed)
    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.

  • 46.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The effects of time budget pressure, organizational–professional conflict, and organizational commitment on dysfunctional auditor behavior2016In: International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, Vol. 12, no 2, p. 131-150Article in journal (Refereed)
    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.

  • 47. Svanberg, Jan
    et al.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Neidermeyer, Presha
    Auditor objectivity as a function of auditornegotiation self‐efficacy beliefs2017Conference paper (Refereed)
  • 48.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Neidermeyer, Presha E.
    West Virginia Univ, Dept Accounting, Morgantown, USA.
    The relationship between transformational client leadership and auditor objectivity2017In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 30, no 5, p. 1142-1159Article in journal (Refereed)
    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.

  • 49.
    Svärdsten, Fredrik
    et al.
    Stockholms universitet.
    Catasús, Bino
    Stockholms universitet.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    What is "good" performance? Performing independent performance auditing2013Conference paper (Refereed)
  • 50.
    Tagesson, T.
    et al.
    Department of Management and Engineering, Linköping University, Linköping, Sweden .
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    To be or not to be - Auditors' ability to signal going concern problems2015In: Journal of Accouting & Organizational Change, ISSN 1832-5912, E-ISSN 1839-5473, 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. © Emerald Group Publishing Limited.

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