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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
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Industriell ekonomi och organisering2015 (oppl. 1:1)Bok (Annet (populærvitenskap, debatt, mm))
  • 2.
    Andresen, Edith
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Lundberg, Heléne
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Coopetition in a public/private context: A study of drivers, dynamics and outcomes in value-creation2016Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Significant competitive challenges are facing firms situated in sparsely populated, geographically remote regions where local markets have a limited scope, transportation costs are high and the customer base is too small. Forming collaborative networks among a coalition of service providers has been suggested as way to meet these problems as these may be able to develop competitive offerings (Pesämaa & Hair, 2008: Rusko, 2014), create and give access to other capabilities based on exploitation of the existing ones (Gnyawali & Park, 2011), but also give access and opportunity to create a common “bigger business pie” while competing when dividing it (Brandenburger & Nalebuff, 1995). Over 50% of collaborative relations (alliances) are between firms in the same industry, thus with competitors (Park et al., 2014), a strategy embodying simultaneous cooperation and competition between firms (Bengtsson & Kock, 2000), and the critical needs to create common and private benefits (Khanna et al. 1998: Park et al., 2014).Research on how to handle coopetition in order to create value and avoid tensions is scarce. There has therefore been calls for studies on how firms engage in coopetition (Gnyawali & Park 2011) and to what extent they can benefits from coopetition (Ritala & Tidström, 2014: Park et al., 2014). Furthermore, there are few empirical studies on drivers, dynamics and outcomes of coopetition (Gnyawali & Park, 2011) and studies explaining process related coopetitive interactions (Dahl, 2014), as well as in-depth case studies enhancing the understanding of how collective value creation and value appropriation take place in coopetition including multiple actors (Ritala & Tidström, 2014). Main drivers behind coopetition are argued (Rusko, 2010) to be creation of value in terms of improving the performance of participating companies through “coopetitive moves” – likely driven by relational and firm-level strategic objectives (Ritala & Tidström, 2014). The coopetitive network may also include public actors, initiating and supporting activities in order to promote regional development. In response to the calls for further in-depth, process-related case studies, the aim and contribution of this paper is to study how value creation and growth, in terms of new or enlarged establishments in a specific region, may be created through coopetition in a project network driven by public actors. A qualitative case-study was performed in 2015-2016 focusing a Swedish project network (Mele, 2011) of six actors: two companies: a private research foundation of four companies: two public actors: and a university research center fronting 25 companies within banking, insurance, pensions, accounting and property industries – all cooperating in a regional strategic network (RSN) structure since 2003. The project network aimed at increased employment in the region by addressing the RSN members and others in related industries with establishment proposals. Data was collected through participating observations, from interviews, a survey and grant applications. A multiple-level analysis was applied, focusing drivers, dynamics and outcomes. Relocation of 155 employees was a project network outcome. Knowledge sharing, mutual interaction and commitment were found to promote value-creation as was capability of acting within a coopetitive setting of closely related actors.

  • 3.
    Arwinge, Olof
    et al.
    Uppsala universitet.
    Lindholm, Cecilia
    Uppsala universitet.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Risk och riskhantering2018Inngår i: Controllerhandboken / [ed] Nilsson, F. och Olve, N-G., Stockholm: Liber, 2018, 11, s. 429-469Kapittel i bok, del av antologi (Fagfellevurdert)
  • 4.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Ekholm, Sara
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Giritli Nygren, Katarina
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Hemmingsson, Olov
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Jarnkvist, Karin
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Kvarnlöf, Linda
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Lundgren, Minna
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Olofsson, Anna
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    ֖hman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Climate Change, Insurance, and Households: A Literature Review2016Rapport (Annet vitenskapelig)
  • 5.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Gebert-Persson, Sabine
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Giritli Nygren, Katarina
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Nyhlén, Sara
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Olofsdotter, Gunilla
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Kvarnlöf, Linda
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Lidén, Gustav
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Olofsson, Anna
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Att vända det onda till gott: möjligheter till nytänkande i mellersta Norrland till följd av den demografiska förändringen2015Rapport (Annet vitenskapelig)
  • 6.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Hemmingsson, Olov
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för humaniora och samhällsvetenskap.
    Olofsson, Anna
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för humaniora och samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Konsekvenser av bostadsägares riskuppfattningar, betalningsförmåga och riskbeteende för försäkringsbranschen i ljuset av klimatrisker: Delrapport 12019Rapport (Annet vitenskapelig)
  • 7.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Lind, Hans
    KTH, Skolan för arkitektur och samhällsbyggnad (ABE), Fastigheter och byggande, Bygg- och fastighetsekonomi..
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    How Does Education from a High-Status University Affect Professional Property Appraisers' Valuation Judgments?2016Inngår i: Journal of Real Estate Practice and Education, ISSN 1521-4842, Vol. 19, nr 2, s. 99-124Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 8.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Auktoriserade fastighetsvärderare: utbildning och praktik2017Rapport (Annet vitenskapelig)
    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).

  • 9.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Authorised property appraisers’ perceptions of commercial property valuation2016Inngår i: Journal of Property Investment & Finance, ISSN 1463-578X, E-ISSN 1470-2002, Vol. 34, nr 3, s. 225-248Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 10.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Fastighetspriser för hyreshus i Västernorrland2013Rapport (Annet vitenskapelig)
  • 11.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    How authorized property appraisers perceive information for valuation of commercial properties2015Konferansepaper (Fagfellevurdert)
    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.

  • 12.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    How authorized property appraisers perceive information for valuation of commercial properties: A repertory grid study2015Konferansepaper (Fagfellevurdert)
  • 13.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Värdering av kommersiella fastigheter2012Rapport (Annet vitenskapelig)
  • 14.
    Berglund, Jenny
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Klienters upplevelser av servicekvalitet i revisionsbranschen2013Rapport (Annet vitenskapelig)
  • 15.
    Carrington, Thomas
    et al.
    Uppsala universitet, Sweden.
    Johansson, Tobias
    Örebro universitet, Sweden.
    Johed, Gustav
    Stockholms universitet, Sweden.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession2013Inngår i: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, nr 2, s. 1-20Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 16.
    Carrington, Thomas
    et al.
    Uppsala universitet .
    Johansson, Tobias
    Örebro universitet.
    Johed, Gustav
    Stockholms universitet .
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Professional and commercial tension in the accounting profession2011Konferansepaper (Fagfellevurdert)
  • 17.
    Carrington, Thomas
    et al.
    Stockholm Univ, Stockholm.
    Johansson, Tobias
    Örebro Univ, Örebro.
    Johed, Gustav
    Stockholm Sch Econ, Stockholm.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*2019Inngår i: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 36, nr 2, s. 1077-1097Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 18. Carrington, Thomas
    et al.
    Johansson, Tobias
    Johed, Gustav
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    The client as a source of institutional conformity for commitments to professional values in the auditing profession2017Konferansepaper (Fagfellevurdert)
  • 19. Carrington, Thomas
    et al.
    Johed, Gustav
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Svenska revisorer i undersökning om profession och kommersialism2012Inngår i: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 38, nr 1, s. 40-41Artikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 20. Carrington, Thomas
    et al.
    Johed, Gustav
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    The organisational context of professionalism in auditing2011Konferansepaper (Fagfellevurdert)
  • 21.
    Dimitrova, Irina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Yazdanfar, Darush
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Challenges in the Limited Choice of Payment Methods in Terms of Cashless Society: Bank Customers' Perspective (work in progress)2019Inngår i: ICEEG 2019 Proceedings of the 2019 3rd International Conference on E-commerce, E-Business and E-Government, 2019, s. 45-48Konferansepaper (Fagfellevurdert)
    Abstract [en]

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

  • 22.
    Giritli Nygren, Katarina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Framåtblickande förändringsorienterade fantasier2017Inngår i: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, s. 132-133Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 23.
    Giritli Nygren, Katarina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Ömtålighetshållbar, långtänkt,ibland-lösningar…2017Inngår i: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, s. 142-143Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 24.
    Grönlund, Anders
    et al.
    Stockholm University School of Management, Stockholm, Sweden.
    Svärdsten, Fredrik
    Stockholm University School of Management, Stockholm, Sweden.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Value for money and rule of law: The (new) performance audit in Sweden2011Inngår i: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 24, nr 2, s. 107-121Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 25. Grönlund, Anders
    et al.
    Svärdsten, Fredrik
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Value for money and the rule of law: the (new) performance audit in Sweden2009Konferansepaper (Fagfellevurdert)
  • 26.
    Grönlund, Anders
    et al.
    Stockholms universitet.
    Tagesson, Torbjörn
    Linköpings universitet.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Principbaserad redovisning2013 (oppl. 5:1)Bok (Annet vitenskapelig)
  • 27.
    Jansson, Anna-Maria
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Ett efterfrågat utbud av kvalitetsstämplar?2010Inngår i: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, nr 1, s. 46-46Artikkel i tidsskrift (Annet vitenskapelig)
    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.

  • 28.
    Jonsson, Christoffer
    et al.
    Länsförsäkring Västernorrland.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    För- eller efterklok?: Om klimatförändring och försäkringar.2017Inngår i: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, s. 30-38Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 29.
    Kachlami, Habib M.
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Yazdanfar, Darush
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Regional demand and supply factors of social entrepreneurship2018Inngår i: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534, Vol. 24, nr 3, s. 714-733Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 30.
    Lundberg, Helene
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Sjodin, Ulrika
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Transaction convenience in the payment stage: the retailers' perspective2014Inngår i: MANAGING SERVICE QUALITY, ISSN 1758-8030, Vol. 24, nr 5, s. 434-454Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 31.
    Lundberg, Heléne
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Sjödin, Ulrika
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Transaktionsbekvämlighet i betalningsskedet – handlarnas perspektiv2014Rapport (Annet (populærvitenskap, debatt, mm))
  • 32. Nilsson, Anders
    et al.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Better safe than sorry: defensive loan assessment behaviour in a changing bank environment2011Konferansepaper (Fagfellevurdert)
  • 33.
    Nilsson, Anders
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Better safe than sorry: Defensive loan assessment behaviour in a changing bank environment2012Inngår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 9, nr 2, s. 146-167Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 34.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Kreditgivning i bank efter en finansiell kris2013Rapport (Annet vitenskapelig)
  • 35.
    Nourallah, Mustafa
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Strandberg, Christer
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Mobile bank application: An empirical study of young bank customers2018Konferansepaper (Annet vitenskapelig)
  • 36.
    Nourallah, Mustafa
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Strandberg, Christer
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Understanding the Relationship between Trust and Satisfaction on Mobile Bank Application2019Inngår i: ICEEG 2019 Proceedings of the 2019 3rd International Conference on E-commerce, E-Business and E-Government, Lyon: ACM Digital Library, 2019, s. 58-61Konferansepaper (Fagfellevurdert)
    Abstract [en]

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

  • 37.
    Rad, Alexander
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Häckner, Einar
    Wahlberg, Olof
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Reconsideration of the Bank Credit Assessments: Theoretical and Practical Issues2009Inngår i: / [ed] Hans Lind, 2009Konferansepaper (Fagfellevurdert)
    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.

  • 38.
    Rad, Alexander
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Wahlberg, Olof
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    How Lending Officers Construe Assessments of Small and Medium-Sized Enterprise Loan Applications: A Repertory Grid Study2013Inngår i: Journal of constructivist psychology, ISSN 1072-0537, E-ISSN 1521-0650, Vol. 26, nr 4, s. 262-279Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 39.
    Rad, Alexander
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Wahlberg, Olof
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Kreditgivares bedömningar av låneansökningar2013Rapport (Annet vitenskapelig)
  • 40.
    Rad, Alexander
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Yazdanfar, Darush
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Female and male risk aversion: An empirical study of loan officers’ assessment of SME loan applications2014Inngår i: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 6, nr 2, s. 121-141Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 41.
    Rad, Alexander
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Yazdanfar, Darush
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Kvinnliga och manliga kreditgivares riskbenägenhet2014Rapport (Annet (populærvitenskap, debatt, mm))
  • 42.
    Roxenhall, Tommy
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Yazdanfar, Darush
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    CSR commitment as window dressing strategy driven by dissatisfied customer2018Inngår i: 2018 ANZMAC Conference Proceedings / [ed] Jodie Conduit, Carolin Plewa, Dean Wilkie, 2018Konferansepaper (Fagfellevurdert)
    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. 

  • 43.
    Sjödin, Ulrika
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Lundberg, Heléne
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Towards a cash free society in Europe: Retailers’ perspective on cash and cards as payments means2013Konferansepaper (Fagfellevurdert)
  • 44.
    Stockenstrand, Anna-Karin
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Söderström, RebeccaUppsala Universitet.Öhman, PeterMittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Finansiell reglering och tillsyn2019Collection/Antologi (Annet vitenskapelig)
  • 45.
    Strandberg, Christer
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Wahlberg, Olof
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Bankkunders engagemang och framtida lojalitet2015Rapport (Annet (populærvitenskap, debatt, mm))
  • 46.
    Strandberg, Christer
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Wahlberg, Olof
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Bankkunders upplevelser av servicekvalitet2012Rapport (Annet vitenskapelig)
  • 47.
    Strandberg, Christer
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Wahlberg, Olof
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Challenges in serving the mass affluent segment: bank customer perceptions of service quality2012Inngår i: Managing Service Quality, ISSN 0960-4529, E-ISSN 1758-8030, Vol. 22, nr 4, s. 359-385Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 48.
    Strandberg, Christer
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Wahlberg, Olof
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Effects of commitment on intentional loyalty at the person-to-person and person-to-firm levels2015Inngår i: Journal of Financial Services Marketing, ISSN 1363-0539, E-ISSN 1479-1846, Vol. 20, nr 3, s. 191-207Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 49.
    Svanberg, Jan
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
    Auditors’ identification with their clients: Effects on audit quality2015Inngår i: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 47, nr 4, s. 395-408Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 50.
    Svanberg, Jan
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Öhman, Peter
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för ekonomi, geografi, juridik och turism.
    Auditors' issue contingency of reduced audit quality acts: Perceptions of managers and partners2019Inngår i: International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, Vol. 15, nr 1, s. 57-88Artikkel i tidsskrift (Fagfellevurdert)
    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.

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