| 1. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Antecedents of psychological well-being among Swedish audit firm employees
- 2020
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Ingår i: International Journal of Environmental Research and Public Health. - : MDPI. - 1661-7827 .- 1660-4601. ; 17:10
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Tidskriftsartikel (refereegranskat)abstract
- The attractiveness of audit firms as employers appears to have decreased in recent years and the audit profession is currently experiencing high employee turnover. A shortage of personnel increases the risk of long-term stress and illness. This paper therefore proposes audit firm employees’ well-being as an important research topic and explores the antecedents of well-being of Swedish audit firm employees in comparison with those of other business professionals. Based on a nationwide survey of members of the Swedish association of business professionals, with a focus on psychological well-being (measured through General Health Questionnaire-12 (GHQ-12)), the study shows that the psychological well-being of the professionals in this study generally aligns with the results from similar studies in a Swedish context. However, the findings indicate that audit industry respondents have the lowest psychological well-being and that employer change, job satisfaction, and life satisfaction were the strongest antecedents of their psychological well-being.
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| 2. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Auditors' professional and organizational identities and commercialization in audit firms
- 2018
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Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 1368-0668 .- 1758-4205 .- 0951-3574. ; 31:2, s. 374-399
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.
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| 3. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Auditors’ professional and organizational identities and perceived commercialization in auditing firms
- 2018
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Ingår i: Accounting, auditing and accountability journal. - : Emerald Group Publishing Limited. - 0951-3574 .- 1368-0668 .- 1758-4205. ; 31:2, s. 374-399
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis paper seeks to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, our study directs its attention toward the potential driver of commercialization, which we argue to be the identities of the auditors.Design/methodology/approachThe paper is based on 374 responses to a survey distributed to 3588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis.FindingsThe findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, our study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of “organizational professionalism.” The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm’s process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization.Originality/valueThe paper provides insight into how auditors’ identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.
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| 4. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Balance between auditing and marketing : an explorative study
- 2013
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Ingår i: Journal of International Accounting, Auditing and Taxation. - : Elsevier BV. - 1061-9518 .- 1879-1603. ; 22:1, s. 57-70
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Tidskriftsartikel (refereegranskat)abstract
- This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 711 auditors in Sweden. The findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as approved or authorized auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.
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| 5. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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The new generation of auditors meeting praxis
- 2015
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.
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| 6. |
- Ponomareva, Yilia, et al.
(författare)
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Commercialization of audit firms and auditors’ subjective well-being
- 2020
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Ingår i: Meditari Accountancy Research. - : Emerald Group Publishing Limited. - 2049-372X. ; 28:4, s. 565-585
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms. Design/methodology/approach The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes. Findings The authors show that commercial orientation can have a positive effect on auditors’ SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms. Originality/value The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.
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| 7. |
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| 8. |
- Agevall, Lena, et al.
(författare)
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The new generation of auditors meeting praxis : dual learning's role in audit students' professional development
- 2018
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Ingår i: Scandinavian Journal of Educational Research. - : Taylor & Francis. - 0031-3831 .- 1470-1170. ; 62:2, s. 307-324
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Tidskriftsartikel (refereegranskat)abstract
- This paper explores whether and in what way “dual learning” can develop understanding of the relationship between structure/judgement and explores audit student’s perceptions of the audit profession. The Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand, and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students’ experiences and understanding of the relationship between structure and judgement.
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| 9. |
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| 10. |
- Axén, Linus, 1988-
(författare)
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Determinants of audit fees and the management of corporate disclosures
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures.This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent firm-specific disclosures related to internal auditing pay lower audit fees than do those not providing such disclosures; and (iv) the management of corporate disclosure within the annual report is heavily influenced by the knowledge, skills, and personal characteristics of the project manager.
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