miun.sePublications
Change search
Refine search result
33343536 1751 - 1790 of 1790
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.
  • 1751.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Organising tourism development in peripheral areas: the case of the Subarctic network in northern Sweden.2006In: Tourism in peripheries: perspectives from the north and south, Wallington: CABI Publishing, 2006, p. 53-68Chapter in book (Other academic)
  • 1752.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The importance of guidebooks for the choice of tourist sites: a study of German tourists in Sweden.2006In: Scandinavian Journal of Hospitality and Tourism, ISSN 1502-2250, E-ISSN 1502-2269, Vol. 6, no 3, p. 229-247Article in journal (Refereed)
    Abstract [en]

    Guidebooks contain important sources of information for travellers. It can be assumed that they influence the reader's choice of tourist sites, as a selection of tourist attractions is presented in the books. In this study, the influence of guidebooks on German tourists' choice of tourist sites in Sweden was examined. Nine guidebooks were analysed. In order to analyse the relationship between the presentation in the guidebooks and tourist journeys to these places, a comparison between presented tourist sites and accommodation statistics (for the year 2002) was accomplished. Further, the content of the presented tourist regions was analysed. The results indicate that the distance from home affects how strongly tourists are influenced by guidebooks. In addition, it was found that individually created tourist regions are regularly used in guidebooks and that a stereotype picture of these tourist regions is provided.

  • 1753.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The power over tourist information – on the selection of tourist sites in guidebooks2007Conference paper (Other academic)
  • 1754.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tourist routes: a time-geographical approach on German car-tourists in Sweden2007In: Tourism Geographies, ISSN 1461-6688, E-ISSN 1470-1340, Vol. 9, no 1, p. 64-83Article in journal (Refereed)
    Abstract [en]

    Tourism is often studied as if it was static. Yet, mobility constitutes an important part of the tourism system. The paper argues that tourists are travelling according to an individual travel rhythm, which can be defined as a travel pattern that tourists relate to, independent from the tourist sites that are visited. It was found out that there are long travel distances on the first and last day of the holiday, that mobility and stationariness are concentrated in time and that tourists along a round tour often spend the longest time in the region with the longest distance to the home region. The paper concludes that a travel rhythm exists, and that it is only partly influenced by the time the tourist spends at the destination, and the previous number of visits. Time geography was applied as underlying theory, and its use can be encouraged in forthcoming tourism studies.

  • 1755.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Turistinformationens produktion och betydelse: Forskningsrapport för Stiftelsen för kunskapsfrämjande inom turism.2007Report (Other academic)
  • 1756.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tyska bilturisters resor i Sverige: Rapport för Stiftelsen för kunskapsfrämjande inom turism.2005Report (Other academic)
  • 1757.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tyska bilturisters resrutter i Sverige: Forskningsrapport för Stiftelsen för kunskapsfrämjande inom turism.2005Report (Other academic)
  • 1758.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Who has the power over tourist information? About the selection of tourist sites in guidebooksManuscript (preprint) (Other academic)
  • 1759.
    Ågren, Anton
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Säterberg, Joel
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvalitet i CSR-rapportering, finansiell risk och finansiell prestation2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability reporting arose during the late 1980's in the context of corporate social responsibility being discussed and has ever since been steadily increasing. Today a majority of larger companies report on social, environmental and economic aspects of their business. This kind of reports is usually referred to as CSR-reports and can be seen as a tool for communicating such information to company's stakeholders. Extensive research has been carried out in this area, where researchers, among other things, sought to find out if solid CSR-work and reporting has any relationship to factors related to financial performance. This study has chosen to focus on the content of CSR-reports and measure it against financial risk and financial performance. The content of CSR-reports has been evaluated by quality, where three components were pooled for this purpose. The purpose of the study was to test and analyze the relationship between quality in CSR-reporting and financial risk. Furthermore, the study aims to test the connection between quality and financial performance, through risk. The purpose of the study was met by hypotheses being tested in a series of regression analyzes between the independent variable quality, mediator risk, as well as the dependent variable financial performance. The study's sample consisted of 182 companies, distributed among 113 US and 69 European. The result shows a significant negative correlation between financial risk and financial performance and a significant positive correlation between quality and financial performance, through risk. The results also show that no correlation between quality and financial risk can be confirmed.

  • 1760. Åhlström, Eva
    Cultural itineraries in rural areas1999Collection (editor) (Other (popular science, discussion, etc.))
    Abstract [en]

    Pleiaderna var Atlas och Pleiones sju döttrar som vi nu ser som stjärnorna i oxens stjärnbild (den sjunde stjärnan är osynlig), men Pleiaderna kan också vara betydelsen av en kreativ grupp av sju. I detta fallet är Pleiaderna ett projekt som började med en idé att bygga ett nätverk för kulturell och ekonomisk utveckling i sex glesbygdsregioner märkta av utflyttning och ekonomisk stagnation. De sex regionerna är Aude (Frankrike), Denbighshire (Wales), Friesland (Nederländerna), Galicien (Spanien), Shannon (Irland) och Västernorrland här i Sverige. Den sjunde deltagaren är ECTARC (European Centre for Traditional and Regional Cultures) som spelar rollen av den hjälpande osynliga stjärnan. ETOUR har följt projektet och bidragit till publiceringen av denna slutrapport. Projektets arbetsgrupp beslutade att man skulle fokusera på utveckling av kulturstigar i glesbygd och hur bevarande samt uppbyggnad av kulturella sevärdheter på nämnda vis kan leda till regional ekonomisk utveckling. Den här boken visar hur man har gått till väga med projektet i teori och metod. Den innehåller en djupgående beskrivning av de olika regionerna, deras olika förutsättningar och hur man med nätverkets hjälp har gått till väga. I en av bokens artiklar diskuterar Kjell-Åke Aronsson vid ETOUR, kulturturismens roll i strategier för regional utveckling. Förhoppningen är att andra, genom att läsa den här boken, ska kunna använda sig av den metod och exempel som beskrivs vid vidare kulturella utvecklingsarbeten.

  • 1761.
    Åkerberg, Annie
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Ödman, Angelika
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Under ytan:Vad företagen utlovar om hållbarhetsarbete och vad de gör i verkligheten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Stakeholders' demands for companies CSR are something that has become increasingly important. An increasing number of companies therefore choose to report on their social and environmental actions in order to meet society's demands and expectations. In recent years, it has also emerged how a CSR report of high quality can contribute to different benefits for the companies. Since there is no precise set of rules for the design of the CSR reports, this can affect the credibility of the report and the questioning of the companies' actual actions against society. The main purpose of this study was to analyze the relationship between the companies' integrated CSR, the quality of CSR reports and the society responsibility. The underlying purpose was to analyze whether and, if so, how the relationships differ between European and American companies when it comes to the companies' integrated CSR, thequality of CSR reports and society responsibility. The study selection consisted of 666 multinational companies, of which 637 companies (326 European and 311 US companies) met the requirements for inclusion in the study's final selection. Hypotheses were tested in a correlation analysis, regression analysis, path analysis and a t2 test. The result shows that there is a positive significant correlation between integrated CSR and the quality of CSRreports, as well as a negative significant relationship between CSR reports' quality and society responsibility. This does not contribute to a sustainable society and should therefore be reviewed by companies and brought to the attention of the stakeholders for a social change to take place. The results also show that European companies have a more integrated CSR andhigher quality of CSR reports, while American companies have a higher society responsibility. This indicates that legislation can be a contributing factor to the differences between European and American companies.

  • 1762.
    Åkerlund, Camilla
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Komponentavskrivning och dess oväntade fördelar: En kvalitativ studie inom kommunal sektor2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1763.
    Ångström, Klara
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Åström, Albin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Digitaliseringens påverkan på banker: En fallstudie utifrån banktjänstemäns perspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1764.
    Åsberg, Malin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hessling, Victoria
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sponsor's created value of sponsorship: An examination of the different dimensions of commitment as drivers of value creation2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 1765.
    Åslund, Andreas
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Åman, Lucas
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvalitet i CSR-rapportering2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility has during the last 20 years grown significantly and plays an important role in companies efforts to reach out to stakeholders and provide information about their social responsibility. Today there are no rules for what the reports should contain which in some places has created questioning about its reliability and the quality of the content is not always a priority to the companies. This study has been interested in the quality of the reports defined by six components. The aim was to analyze whether there is a connection between the quality and EPS. This was tested in a structural equation model where the study´s independent variables age, media exposure and cash flow was included. An underlying aim was to analyze if there are quality differences between reports provided by European and US companies and if the quality is different between quality assured and non-quality assured reports. The study sample consisted of 179 companies spread across 67 European and 112 American. The results show a significant positive correlation between quality and EPS and age and media exposure are positively and significantly related to quality. European companies have higher quality intheir reports than US companies but there is nothing to suggest that quality assured reports have higher quality than non-quality assured reports.

  • 1766.
    Åström, Pia
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Förväntningar och utfall av revisionen i nystartade mikroföretag2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    Background: Since 1988, all Swedish limited companies, regardless of size have been obliged to have a qualified auditor to examine the accounts of the company. Today, Sweden is one of two countries in Europe that still has the auditing duty for small businesses. In the EU, there are provisions, which allow Member States to exempt small companies from auditing duty. Based on the exemption provisions, an investigation has been made in Sweden and an act proposal has been presented where 96.5 percent of all enterprises in Sweden can  choose if they want to be revised or not. The auditing duty's be or not to be has been discussed widely in Sweden and studies have been made concerning the relationship that the companies have with the auditor, the use of the audit and the factors that might come into play if audit is made voluntary. A focus that is not thoroughly explored is how newly established micro-enterprises view the audit duty, which leads up to the research questions.

    Research questions: What expectations had micro-enterprises on the audit and the auditor when starting their businesses? After the first audit, were the expectations of the audit and the auditor met? How will the micro-enterprises deal if the auditing duty disappears?

    Purpose: To describe newly established micro-enterprises' expectations and perceptions of the audit and the auditor, and to describe what the micro-enterprises benefit from the audit service.

    Method: To achieve the purpose of the paper, a qualitative study has been done. Data collection was done through personal interviews with five managers in micro-enterprises in Skellefteå. The interviews have been done on the basis of an interview guide. Other information was collected from articles, dissertations, printed works and homepages on internet.                   

    Conclusion: Micro-enterprises appear to be satisfied with what the auditor is performing and the majority thinks that they will keep the auditor if the auditing duty removes. Companies are demanding that the auditor will have a more advisory role. One factor, however, is the price that determines how much the auditor will be hired.

  • 1767.
    Åsén, Emma
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Corporate Social Responsibility: Hållbarhetsrapporteringens utveckling inom Svenska skogsföretag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1768.
    Öberg, Fernando
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Affärsmodellsinnovation i fastighetsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Business model innovation is used parallel with technical development to create competitive advantage within certain line of businesses. Many business have although not yet fully embraced business model innovation as a competitive foundation and still rely on technical development of products and services. The actual concept of business models and business model innovation has many different definitions and is perceived as ambiguous. The real estate business is a traditional line of business that often rely on technical development, location of the property and rent levels primarily as the competitive factors. As other line of businesses work more with business model innovation, as the IT-business, the interest for business model innovation grows in the real estate business.The purpose with this essay is to describe and analyze business model innovation within different types of real estate companies. Furthermore it’s investigated how companies within the real estate business today defines and uses business models.The study is based on a qualitative method whereof interview studies have been performed on different types of real estate companies. Primary data consists of interviews with 11 representatives from ten different real estate businesses. The result from the interviews have passed a thematic analysis to showcase eventual patterns in the answers from the interviewees.The definition of business models amongst the real estate companies was varying but all of them approached a definition that describes how a company works or creates profitability. None of the interviewees used business model innovation in a structured manner via for example a framework. The real estate companies on firsthand used technological development when innovating and not business model innovation.

  • 1769.
    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)
  • 1770.
    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)
  • 1771.
    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)
  • 1772.
    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.

  • 1773.
    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.))
  • 1774.
    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)
  • 1775.
    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)
  • 1776.
    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)
  • 1777.
    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)
  • 1778.
    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.

  • 1779.
    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.

  • 1780.
    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.

  • 1781.
    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)
  • 1782.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, B.
    Uppsala University, Institute for Housing and Urban Research, Gävle, Sweden.
    Uhlin, Ola
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Accuracy of Swedish property appraisers' forecasts of net operating income2012In: Journal of Property Research, ISSN 0959-9916, E-ISSN 1466-4453, Vol. 29, no 2, p. 103-122Article in journal (Refereed)
    Abstract [en]

    This study addresses how property appraisers forecast one important component of the commercial property valuation model: net operating income. We compare appraisers' ex ante forecasts with corresponding ex post figures from company financial reports. The data are from the Swedish Property Index, 1998-2005, and comprise over 7000 observations. The findings indicate that the appraisers' forecasts are somewhat forward looking and almost as accurate as those obtained using mechanical autoregressive models. However, the forecasts are biased, as appraisers systematically overestimate future net operating income. There was also evidence of decreasing accuracy over the study period. © 2012 Copyright Taylor and Francis Group, LLC.

  • 1783.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, Bo
    Uppsala universitet.
    Träffsäkerheten i fastighetsvärderares bedömningar2012Report (Other academic)
    Abstract [sv]

    Svenska fastighetsvärderare har relativt god träffsäkerhet när de prognostiserar fastigheters driftsnetto (hyresintäkter minus driftskostnader), men deras systematiska överskattningar är besvärande. Den slutsatsen drar Peter Öhman vid CER och Bo Söderberg vid Institutet för bostads- och urbanforskning (Uppsala universitet) efter att ha avslutat det projekt som här avrapporteras. Forskningsresultat från projektet har tidigare publicerats i den internationella tidskriftartikeln "Accuracy of Swedish property appraisers’ forecasts of net operating income" (Öhman, Söderberg och Uhlin, 2012).

  • 1784.
    ֖hman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wallerstedt, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Audit regulation and the development of the auditing profession: The case of Sweden2012In: Accounting History, ISSN 1032-3732, E-ISSN 1749-3374, Vol. 17, no 2, p. 241-257Article in journal (Refereed)
    Abstract [en]

    In the wake of the Companies Act of 1895, which stipulated that limited companies should appoint an auditor, an auditing field gradually emerged in Sweden. Our historical review from the end of the nineteenth century to the end of the twentieth century reveals a reciprocal relationship between audit regulation and the development of the auditing profession. Laws and additional rules both codified auditing practice and paved the way for a strengthening of the profession’s position. The findings also show that critical events have triggered these developments. In 1932, a corporate financial scandal forced the profession to improve auditing methods and formulate ethical rules, and the law that followed was considered a significant indication of the importance of auditors in Sweden. The profession’s position was further strengthened in the 1970s when auditors’ associations became rule-making bodies, and the state decided upon additional assignments for auditors. To meet the 1983 prescription in the Companies Act that at least one auditor in a limited company should be authorized or approved, the number of authorized public accountants increased significantly. © The Author(s) 2012.

  • 1785.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wallerstedt, Eva
    Uppsala universitet.
    Sveriges första kvinnliga auktoriserade revisorer2014Report (Other academic)
  • 1786.
    Öhman, Peter
    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.
    Bank lending and housing prices in Sweden2018In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 11, no 3, p. 498-519Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this study is to investigate the Granger causal link between bank lending and housing prices.

    Design/methodology/approach Several econometric methods, including Granger causality tests based on a vector error correction model, were applied to analyse monthly time series data in the Swedish context. The data cover bank lending, apartment prices, villa prices, mortgage rates and the consumer price index from September 2005 to October 2013.

    Findings The results indicate that bank lending and housing prices are cointegrated. According to Granger causality tests, bidirectional relationships exist between bank lending and each of apartment and villa prices, confirming the financial accelerator mechanism. However, earlier shocks arising from housing prices themselves account for the greatest variation in future prices.

    Originality/value To the authors' knowledge, this study represents the first analysis of the causal link between bank lending and the housing market in terms of apartment and villa prices in the Swedish context.

  • 1787.
    Öhman, Peter
    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.
    Kapitalstrukturen i små och medelstora företag2017Report (Other academic)
    Abstract [en]

    Hur kapitalstrukturen ser ut i små och medelstora företag och vad som påverkar denna är frågor av både teoretiskt och praktiskt intresse. Peter Öhman och Darush Yazdanfar vid CER har fördjupat sig i dessa båda frågor och presenterar i denna kortrapport analyser av data från ett stort antal små och medelstora företag verksamma i flera branscher. Resultaten visar bl.a. att dessa företag, i genomsnitt, finansierar sina verksamheter med en stor andel egna medel, en viktig finansieringskälla redan i uppstartsfasen som ökar i betydelse ju äldre företagen blir. Även kortfristiga skulder används i relativt stor utsträckning i tidiga livsstadier, men de minskar allt eftersom. Långfristiga skulder ökar i takt med att företagen blir äldre, men andelen är låg oavsett ålder. Apropå frågan vad som påverkar små och medelstora företags kapitalstruktur har alla undersökta variabler – storlek, ålder, lönsamhet, tillväxt, likviditet, andelen säkerhetsbaserade tillgångar, andelen avskrivningsbaserade tillgångar och branschtillhörighet – en koppling till företagens skuldsättning och därmed till deras finansieringspolitik. Forskningsresultaten har tidigare publicerats i de internationella tidskriftsartiklarna ”Capital structure dynamics among SMEs: Swedish empirical evidence” (Yazdanfar och Öhman, 2016) och ”Short- and long-term debt determinants in Swedish SMEs” (Öhman och Yazdanfar, 2017).

  • 1788.
    Öhman, Peter
    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.
    Organizational-level profitability determinants in commercial banks: Swedish evidence2018In: Journal of economic studies, ISSN 0144-3585, E-ISSN 1758-7387, Vol. 45, no 6, p. 1175-1191Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to examine organizational-level determinants of commercial bank profitability. Design/methodology/approach Using bank-level longitudinal panel data for the 2005-2014 period, this study conducts univariate and multivariate statistical analyses, i.e. ordinary least squares (OLS), fixed-effects and feasible generalized least-squares (FGLS) regressions, to analyze profitability variables in Swedish commercial banks. Findings The findings indicate that the organizational-level determinants growth, lagged profitability and capital adequacy are positively related to banks' current profitability. No relationship was found between banks' size and their profitability. Moreover, no relationship was found between the macroeconomic control variable gross domestic product (GDP) and bank profitability. Practical implications Given that organizational-level determinants explain sustainable bank profitability, the findings can be used by bank managers as a basis for low-risk bank policy formulation, and by regulators in monitoring banks relative to international standards (i.e. the Basel Accords). Originality/value To the best of the authors' knowledge, this is the first study to investigate determinants of bank profitability in Sweden, a country with a strong tradition of bank-based financing, with previous experience of a domestic bank crisis in the 1990s, and where the recent global financial crisis had relatively little impact on domestic banks.

  • 1789.
    Öhrn, Anita
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Vilka CSR aktiviteter redovisar svenska företag till sina intressenter och i vilken omfattning?: En studie över företagen på Stockholmsbörsens Large Cap lista och hur olika faktorer påverkar deras CRS redovisning2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1790.
    Özcelik, Fatih
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Liu, Steven
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorers "going concern" bedömningar: - i förhållande till företagens bransch och storlek2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The assessment of the company's continued operation, or "going concern" is one of theauditors' duties. To facilitate this assessment, a relatively new auditing standard has emergedin Sweden, RS 570. This standard serves as a guide for how an auditor should act whensignificant uncertainties’ surrounding the survival is at hand. This standard does not take thedifferent circumstances that characterize each industry or company size into account, butappears in a general plan. Our study aims to describe and analyze the auditors' accuracy inassessing the "going concern" for companies that went bankrupt in Sweden. Furthermore, wewill identify and describe if there is any difference in accuracy and assessment of "goingconcern" in relation to business size and industry affiliation. We also compared these to thedepleted equity and audit report outcomes (clean or qualified) as they have close links to the"going concern". We have made both a quantitative and qualitative study based on materialfrom a research project at Mid Sweden University in Sundsvall. The data that we receivedconsisted of 801 companies that went bankrupt in January and February 2009. Using thismaterial, we have subsequently done surveys and found that the overall accuracy is around 12percent. We found no difference in "going concern" assessments, observation of depletedequity or clean / qualified audit report between industries. We also found no difference interms of "going concern" assessments in relation to their size. On the other hand, we found asignificant difference in the remarks on the depleted equity and audit report outcomes, wheresmall firms are more likely to get a comment on the depleted equity and qualified opinionthan large companies. We conclude that the accuracy is unacceptably low, which makes uscritical whether the auditors should have the task of assessing companies’ continued operationat all. An alternative solution is to change the work process to increase accuracy to anacceptable level. This change may be done through an industry specialization, which shouldincrease the overall audit quality as well as accuracy in “going concern” judgements.

33343536 1751 - 1790 of 1790
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