miun.sePublications
Change search
Refine search result
1 - 3 of 3
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Nilsson, Anders
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences. Luleå University of Technology, Sweden.
    Westerberg, M
    Luleå University of Technology, Sweden.
    Häckner, Einar
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The duality of strategic managerial work in SMEs: A structuration perspective2012In: The Work of Managers: Towards a Practice Theory of Management / [ed] Tengblad, S, Oxford University Press, 2012Chapter in book (Other academic)
  • 2.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sörbom, D
    Department of Statistics, Uppsala University, Uppsala, Sweden .
    Client satisfaction and usefulness to external stakeholders from an audit client perspective2012In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 27, no 5, p. 477-499Article in journal (Refereed)
    Abstract [en]

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

  • 3.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Häckner, Einar
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sörbom, Dag
    Uppsala universitetet.
    Klienters syn på revisorers kompetens, skepsis och relationer2013Report (Other academic)
1 - 3 of 3
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf