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  • 13951.
    Ögren, Helén
    Mid Sweden University, Faculty of Human Sciences, Department of Social Work.
    Skapande verksamhet i socialt arbete En översiktsanalys2014Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Tidigare forskning om skapande verksamhet i socialt arbete berör ofta bara en form av skapande, riktad till en specifik målgrupp som exempelvis konst eller trädgårdsodling för gruppen psykisk ohälsa eller teater för gruppen funktionshindrade. Denna studie syftar till att undersöka hur skapande verksamhet, oavsett form fungerar som metod i socialt arbete.

    Skapande verksamhet i socialt arbete, är en kvalitativ studie som bygger på deltagares upplevelser av att använda sig av skapande metoder, inom det sociala arbetets verksamhetsfält.

    Studiens teori utgår ifrån analysmetoden grounded theory och bygger på intervjumaterial ifrån fyra fokusgrupper som representerar olika sociala verksamheter i Sverige.

    Bättre självförtroende, identitetsskapande och lättare integration i samhället är några av slutsatserna som presenteras.

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  • 13952.
    Ögren, Tsuyu
    Mid Sweden University, Faculty of Human Sciences, Department of Health Sciences.
    Regulatory Inspectors and their Work Environment: A Thematic Analysis2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 13953. Öhlund, Ulrika
    et al.
    Wennman-Larsen, Agneta
    Persson, Carina
    Gutavsson, Petter
    Furst, Carl-Johan
    Wengström, Yvonne
    Sundin, Karin
    Mid Sweden University, Faculty of Human Sciences, Department of Health Sciences.
    Longitudinell studie om närstående till personer med lungcancer: hälsa, livssituation, reaktioner och resurser: Nordisk konferens - Familjefokuserad omvårdnad, Kalmar, Sverige2006Conference paper (Other academic)
  • 13954.
    Öhlén, Jenny
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Health Sciences.
    Sandstöm, Jessica
    Mid Sweden University, Faculty of Human Sciences, Department of Health Sciences.
    Den svårt sjuke eller döende patientens upplevelse av vård och omvårdnad i livets slutskede: En litteraturöversikt2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund Palliativ vård har fokus på symtomkontroll och livskvalité, döden varken påskyndas eller skjuts upp. Andlighet i olika former hjälper igenom svår sjukdom och gör den begriplig. I livets slutskede ställs saker på sin spets, avancerade symtom uppkommer, relationer förändras. Syftet med denna litteraturstudie är att belysa den svårt sjuke eller döende patientens upplevelse av vård och omvårdnad i livets slutskede. Som metod användes en allmän litteraturöversikt där kvantitativ och kvalitativ forskning användes. Resultat För att klara av svår sjukdom krävs oftast olika strategier. God symtomlindring kan ge stunder av välbefinnande och trygghet, medan progress i sjukdomen kan ge illabefinnande och begränsningar. Relationer förändras, frågor och förberedelser inför framtiden väcks. Behålla den personliga integriteten är viktigt den sjuke vill bli bemött med respekt. Sjuksköterskor med speciella kunskaper höjer nivån på behandlingar och tillgängligheten till vården. Tillsammans med tryggheten från familjen och hemsjukvårdsteamet ges den svårt sjuke bästa förutsättningen för livskvalité. Diskussion Relationer mellan sjuksköterskan, patienten och anhöriga skapar god omvårdnad. Hemsjukvården är under stark utveckling, en svaghet kan vara att inte hela omvårdnaden är under samma organisation. Slutsats Vidare forskning behövs för att ge möjlighet till utbildning och utveckling av den palliativa vården. Det vore också intressant att i framtiden se studier kring fler sjuksköterskor och vad undersköteskor kan tillföra i hemsjukvårdsteamen.

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  • 13955.
    Öhman, Ann-Charlott
    Mid Sweden University, Faculty of Human Sciences, Department of Humanities.
    Tidens tro drabbar människan: Framträdande religiösa frågor och synen på gud och djävulen i prästeståndets riksdagsprotokoll under frihetstidens två första decennier2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
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  • 13956.
    Öhman, Arne
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Esteves, Francisco
    Flykt, Anders
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Soares, J J F
    Gateways to consciousness: Emotion, attention, and electrodermal activity1993In: Progress in electrodermal research: NATO Advanced Research Workshop on Electrodermal Activity: From Physiology to Psychology, New York: Plenum Press , 1993Chapter in book (Other academic)
  • 13957. Öhman, Arne
    et al.
    Flykt, Anders
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Esteves, Francisco
    Emotion drives attention: Detecting the snake in the grass2001In: Journal of Experimental Psychology: General, ISSN 0096-3445, Vol. 130, no 3, p. 466-478Article in journal (Refereed)
    Abstract [en]

    Participants searched for discrepant fear-relevant pictures (snakes or spiders) in grid-pattern arrays of fear-irrelevant pictures belonging to the same category (flowers or mushrooms) and vice versa. Fear-relevant pictures were found more quickly than fear-irrelevant ones. Fear-relevant, but not fear-irrelevant, search was unaffected by the location of the target in the display and by the number of distractors, which suggests parallel search for fear-relevant targets and serial search for fear-irrelevant targets. Participants specifically fearful of snakes but not spiders (or vice versa) showed facilitated search for the feared objects but did not differ from controls in search for nonfeared fear-relevant or fear-irrelevant, targets. Thus, evolutionary relevant threatening stimuli were effective in capturing attention, and this effect was further facilitated if the stimulus was emotionally provocative.

  • 13958. Öhman, Arne
    et al.
    Flykt, Anders
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Lundqvist, Daniel
    Unconscious emotion: Evolutionary perspectives, psychophysiological data, and neuropsychological mechanisms2000In: The Cognitive Neuroscience of Emotion, New York: Oxford University Press, 2000Chapter in book (Other academic)
  • 13959.
    Öhman, Felicia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Jonsson, Karolina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Gymnasiestudenters uppfattningar om allvarlighetsgraden i partnervåld2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Introduktion: Partnervåld är ett fenomen som leder till allvarliga konsekvenser både påindivid- och samhällsnivå. Prevalensen för partnervåld har visat sig vara lika stor blandbåde kvinnor och män. Det finns indikationer på att våld som begås av en man gentemoten kvinna inom en heterosexuell relation uppfattas som mer allvarligt än våld som begåsav en kvinna gentemot en man. Syfte: Dels att analysera huruvida gymnasiestudentersuppfattningar om allvarlighetsgraden i partnervåld i en heterosexuell relation skiljer sigåt beroende på offrets kön, och dels att analysera huruvida det finns skillnader i hurkvinnliga och manliga gymnasiestudenter uppfattar allvarlighetsgraden i enpartnervåldssituation. Metod: En enkät utformades i två versioner bestående av enfallbeskrivning som skildrade ett partnervåldsscenario inom en heterosexuell relation.Fallbeskrivningarna var identiska bortsett från att offrets kön manipulerades. Enkätendistribuerades till totalt 201 gymnasieelever i årskurs tre. Resultat: Respondenternauppfattade det som allvarligare att bruka våld gentemot ett kvinnligt offer i jämförelsemed ett manligt offer för partnervåld. Kvinnliga respondenter var mer benägna attuppfatta situationen som allvarlig än manliga respondenter, oberoende om offret var enkvinna eller en man. Diskussion: Skillnader i uppfattningar om allvarlighetsgrad kanhärledas till de socialt konstruerade könsroller som existerar i dagens samhälle, där mänexempelvis förväntas vara mer toleranta gentemot våld. Skillnader i hurallvarlighetsgraden i partnervåld uppfattas beroende på om offret är en kvinna eller enman kan leda till allvarliga konsekvenser för offret. För att undvika denna problematikär det eftersträvansvärt att uppmärksamma detta och öka medvetenheten om attpartnervåld är lika allvarligt oberoende vilket kön den som utsätts har.

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  • 13960.
    Öhman, Natalie
    Mid Sweden University, Faculty of Human Sciences, Department of Social Work.
    Stress i vardagen: Mammor och pappors upplevelse av stress i relation till föräldraskap och hemarbete2014Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet är att undersöka upplevelsen av stress i relation till föräldraskap och hemarbete hos mammor och pappor med barn i förskoleåldern. Slutligen vill jag se om de faktorer som bidrar till stressen samt uttryck och hantering av stressen skiljer sig åt mot tidigare forskning, samt analysera och diskutera resultaten utifrån genusperspektivet. Studien hade en fenomenografisk ansats vilket innebär att individers uppfattning om sin omvärld fångades upp, och studien genomfördes med en kvalitativ metod. Det empiriska underlaget i studien inhämtades via semistrukturerade intervjuer, där fyra respondenter valdes ut, två kvinnor respektive två män.

    Resultatet visade att det fanns likheter och skillnader mellan respondenterna i upplevelsen av vilka faktorer som bidrog till stressen, samt hur de uttryckte och hanterade stressen. Utbildning i stress var något som respondenterna inte hade kommit i kontakt med via skolväsendet eller hälso- och sjukvården.

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  • 13961.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Den framtida revisionen: Förstärkt professionalisering eller avprofessionalisering?2020Report (Other academic)
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  • 13962.
    ֖hman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Den problematiska revisionen2016In: Organisation & Samhälle, ISSN 2001-9114, Vol. 3, no 1, p. 26-31Article in journal (Other (popular science, discussion, etc.))
  • 13963.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Finansiella risker och risker i finansiella system2019In: Festskrift till Björn Fjæstad: Utvecklingen av en forskningsmiljö: Ett verksamhetsnära engagemang på distans / [ed] Erna Danielsson, Roine Johansson, Anna Olofsson, Susanna Öhman, Sundsvall: Mid Sweden University , 2019, p. 117-135Chapter in book (Other academic)
  • 13964.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Långsiktigt värdeskapande2017In: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, p. 135-135Chapter in book (Other academic)
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  • 13965.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Mer information i revisionsberättelsen: ett senfärdigt steg i rätt riktning2007In: Balans, ISSN 0346-8208, Vol. 33, no 12, p. 6-7Article in journal (Other scientific)
  • 13966.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Motstridiga intressen hot mot revisionens möjligheter2007In: Balans, ISSN 0346-8208, Vol. 33, no 4, p. 41-43Article in journal (Other scientific)
  • 13967.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nystartade bolags intresse för revision efter revisionspliktens avskaffande2013Report (Other academic)
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  • 13968.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Performance auditing in the public sector2014In: Public sector accounting / [ed] Budding, T., Grossi, G. and Tagesson, T., London: Routledge, 2014, p. 177-189Chapter in book (Refereed)
  • 13969.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Perspektiv på revision: tankemönster, förväntningsgap och dilemman2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. The purpose of the thesis is to describe, analyse and compare the thought patterns of Swedish auditors and important stake-holders with regard to the way in which auditors audit information provided by listed companies and how they make statements about this information. The purpose is also to make some suggestions about how the auditing activity can be modified in order to reduce conflicting interests. The methodological approach combines the use of the repertory grid technique and open-ended interview questions. Interviews were carried out with 82 auditors and 73 stakeholders. To validate the findings, four focus groups, consisting of auditors, investors and creditors, were consulted.

    The findings indicate that auditors devote a relatively large amount of time and considerable effort to objects that can be verified satisfactorily, but not to objects that they perceive as being of primary importance to investors and creditors. A similar gap is found in the thought patterns of investors and creditors. Moreover, several expec-tation gaps are found, in particular regarding auditors’ statements. On the one hand, the auditors studied were reluctant to make statements about any other information than information obtained according to current practice; on the other hand, the inves-tors and creditors expressed a need for additional information about the outcome of the audit and the choice of auditing objects.

    The concluding suggestions concern measures that can reduce the discrepancies identi-fied, including (i) the introduction of a mandatory primary audit and a market-oriented secondary audit, (ii) extended information about the outcome of the audit and the choice of auditing objects that will benefit the stakeholders, (iii) a somewhat less expo-sed position of the auditors, and (iv) the importance of a changed balance of power in the auditing arena and the need for an integrated and dynamic approach to auditing.

    Keywords: auditing, accounting information, auditors, stakeholders, agency theory, thought patterns, expectation gap, repertory grid.

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  • 13970.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Reflektioner, slutsatser och utblickar2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Öhman, Peter och Lundberg, Heléne, Lund: Studentlitteratur , 2015, 1, p. 239-250Chapter in book (Refereed)
  • 13971.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisionen når inte sin potential. 2006In: Intern revision, ISSN 1401-8950, Vol. 6, no 3, p. 30-31Article in journal (Other (popular scientific, debate etc.))
  • 13972.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Revisionens kvalitet och revisorers oberoende2019Report (Other academic)
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  • 13973.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Revisorers fortlevnadsbedömningar2015Report (Other (popular science, discussion, etc.))
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  • 13974.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorers perspektiv på revision: En fråga om att följa upptrampade stigar2004Licentiate thesis, monograph (Other scientific)
  • 13975.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Risker i det finansiella systemet2019Report (Other academic)
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  • 13976.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Särskilda utmaningar för revisorer, fastighetsvärderare och andra yrkesverksamma med dubbla lojaliteter2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Öhman, Peter och Lundberg, Heléne, Lund: Studentlitteratur , 2015, 1, p. 55-74Chapter in book (Refereed)
  • 13977.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The behavioral impact of external and internal factors on SME loan assessments2017In: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control, Routledge, 2017, p. 334-354Chapter in book (Other academic)
  • 13978.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The impact of increased regulation on bank loan assessments2014Conference paper (Refereed)
  • 13979.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Är det viktigare för revisorer att göra saker rätt än att göra rätt saker?2005In: Uppdrag revision: revisorsprofessionen i takt med förväntningarn, Stockholm: SNS förlag, 2005, p. 61-79Chapter in book (Other academic)
  • 13980.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Carrington, Thomas
    Uppsala universitet.
    Johansson, Tobias
    Örebro universitet.
    Johed, Gustav
    Stockholms universitet.
    Professionalism och kommersialism bland revisorer2014Report (Other (popular science, discussion, etc.))
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  • 13981.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Carrington, Thomas
    Stockholms universitet.
    Johansson, Tobias
    Örebro universitetet.
    Johed, Gustav
    Stockholms universitet.
    Revisionsklienter som en institutionell utgångspunkt för revisionens kärnvärden2020Report (Other academic)
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  • 13982.
    Öhman, Peter
    et al.
    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.
    Hörnberg, Elias
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lidén, Gustav
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nyhlén, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sjöberg, Ida
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Förstärkt stadsmiljö i Sundvall2017Report (Other academic)
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  • 13983.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Grönlund, Anders
    Stockholms universitet.
    Skærbæk, Peter
    Handelshöjskolen i Köbenhavn.
    Montgomery, Pia
    Stockholms universitet.
    Svärdsten, Fredrik
    Stockholms universitet.
    Riksrevisionen - effektivitetens, rättssäkerhetens och demokratins väktare. En studie av effektivitetsrevisioner 2003 – 2007.2008Report (Other academic)
  • 13984.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Grönlund, Anders
    Svärdsten, Fredrik
    Svensk effektivitetsrevision i Riksrevisionens regi2012Report (Other academic)
    Abstract [sv]

    Detta projekt, som Peter Öhman vid CER bedrivit i samarbete med forskare från Stockholms universitet, visar att Riksrevisionen har valt en något udda inriktning på svensk effektivitets-revision. Rapporten sammanfattar de resultat som tidigare publicerats i akademirapporten "Riksrevisionen – effektivitetens, rättssäkerhetens och demokratins väktare" (Skærbæk, Öhman, Montgomery, Svärdsten och Grönlund, 2008) och i den internationella tidskriftsartikeln "Value for money and the rule of law: The (new) performance audit in Sweden" (Grönlund, Svärdsten och Öhman, 2011). Forskningsresultaten låg även till grund för förslaget i Riksrevisionsutredningen 2009 om en ny inriktning på svensk effektivitetsrevision.

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  • 13985.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Accountability from auditor perspectives2003Conference paper (Refereed)
  • 13986.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Auditor perspectives on auditing issues - anempirical study2003Conference paper (Other academic)
  • 13987.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Auditors on auditing2004Conference paper (Refereed)
  • 13988.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Swedish auditors' view of auditing: Doing things right versus doing the right things2006In: European Accounting Review, ISSN 0963-8180, Vol. 15, no 1, p. 89-114Article in journal (Refereed)
    Abstract [en]

    This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the way in which they audit information provided by listed companies, and possible changes in their duties. Eighty-two auditors were interviewed using the repertory grid technique and open-ended interview questions. To check the stability in the thought patterns of the respondents, six retests were made and, to validate the findings, an expert panel and two reference groups consisting of auditors and other representatives of the accounting and auditing professions were consulted. Distinct patterns emerged in the mean grid of the thought patterns of all the respondents. One dimension was related to the time perspective, past versus future, and another to auditing practice. Auditors devote a relatively long time and considerable effort to objects that can be satisfactorily verified, but not to objects that they perceive as being of primary importance to investors and other stakeholders. This inconsistency in the thought patterns of the auditors is similar to the gap between auditing in practice and stakeholders' expectations of auditing, which is a phenomenon frequently found in previous research. Moreover, the auditors were very reluctant to make statements about any information except that elicited according to current practice. In addition to this traditional view, the auditors appear to be more concerned about their own situation than that of the parties they are meant to be protecting. Doing things right seems to be more important than doing the right things. That the auditors spend much time on objects that they themselves do not consider to be of primary importance for the investors and other stakeholders, and their unwillingness to change current practice is of great concern in Sweden, where there is a strong belief in self-regulation of the auditing profession.

  • 13989.
    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.

  • 13990.
    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)
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  • 13991.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Johanson, Leif
    Reglering, riskhantering och affärer i finansiella företag2019In: Finansiell reglering och tillsyn / [ed] Stockenstrand, A-K., Söderström, R. och Öhman, P., Lund: Studentlitteratur AB, 2019, 1:1, p. 137-154Chapter in book (Refereed)
  • 13992.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lundberg, HeléneMid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Trovärdighet och förtroende i ekonomiska relationer2015Collection (editor) (Refereed)
  • 13993.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nilsson, Anders
    Pre-bankrupt going concern warnings: prediction accuracy, extent and degree of wording ambiguity and phrasing patterns in Sweden2012Conference paper (Refereed)
  • 13994.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nilsson, Anders
    Luleå tekniska universitet.
    Tagesson, Torbjörn
    Linköpings universitet.
    Riskbedömningar inom bank och revision relaterade till två typfel2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Öhman, Peter och Lundberg, Heléne, Lund: Studentlitteratur , 2015, 1, p. 145-166Chapter in book (Refereed)
  • 13995.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Ohlsson, G
    Väsentlighetsbegreppet vid revisorns rapportering.2003In: Balans:tidskrift, ISSN 0346-8208, Vol. 29, no 6/7, p. 24-26Article in journal (Other academic)
  • 13996.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Svanberg, Jan
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Kopplingen mellan kvalitetsförsämrade handlingar och etik i revisionsbranschen2020Report (Other academic)
    Download full text (pdf)
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  • 13997.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Jan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Påverkar en identifiering med klienterna revisorers oberoende?2015Report (Other (popular science, discussion, etc.))
    Download full text (pdf)
    fulltext
  • 13998.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Svanberg, Jan
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Revisorers förhandlingar med klienter2019Report (Other academic)
    Download full text (pdf)
    fulltext
  • 13999.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Jan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sambandet mellan etisk kultur och revisorers oberoende2016Report (Other academic)
    Download full text (pdf)
    fulltext
  • 14000.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Jan
    Högskolan Dalarna.
    Tidspress, etisk kultur och revisionskvalitet2013Report (Other academic)
    Download full text (pdf)
    fulltext
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