| 1. |
- Carrington, Thomas, 1974, et al.
(författare)
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IFRS 10 år - Dilemman och utmaningar
- 2016
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Ingår i: Organisation & Samhälle. - 2002-0287. ; :1
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 2. |
- Carrington, Thomas, 1974-, et al.
(författare)
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The average professional : On the selection and socialisation of auditors
- 2023
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Ingår i: Auditing Transformation. - : Routledge. - 9781003411390 - 9781032533032 ; , s. 275-293
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Bokkapitel (refereegranskat)abstract
- By collecting and analysing survey data from newly employed audit assistants at the largest accounting firms in Sweden, this chapter aims to analyse key aspects of becoming an auditor. The study investigates the characteristics of these audit assistants and to what extent their opinions coincide with the opinions of other highly educated citizens. It also investigates to what extent four value commitments of the new recruits coincide with these of senior auditors. The results show that the ones recruited today are more diverse than their older peers with respect to educational, socio-economical, and geographical backgrounds. While sharing high confidence in the universities, the legal system, and the police, the audit recruits' opinions (i.e. trust in societal institutions like the media) deviate from other citizens with higher education. The similar opinions related to auditing (e.g. professional and client commitments) indicate that the newly recruited auditors seem to already closely reflect the identity of authorised and approved auditors when being employed. They also believe that the reason for their being hired is more related to ‘soft’ skills than to ‘hard’ accounting and auditing knowledge.
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| 3. |
- Gottlieb, Uliana, et al.
(författare)
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Accounting and accountability for farm animals : Conceptual limits and the possibilities of caring
- 2022
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 84
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Tidskriftsartikel (refereegranskat)abstract
- This study explores dairy farmers’ accounts of farm animals in a context heavily influenced by the concept of farm animal welfare (FAW). We illustrate how external demands linked to FAW, performance concerns, and proximity to animals shape farmers’ formal and cognitive accounts of animals. We explain how different accounts underlie farmers’ accountability for animals. Using FAW as an example of a referent concept, we propose that accountability can be limited conceptually by its referent. This limit is not a matter of its (in)ability to account fully for all lived experiences. Rather, it is a matter of what one is or is not accountable for—such as the mortality rate but not culling—as well as assumptions regarding the referent—such as the nature of animal welfare and how it can be assessed and safeguarded. Even when it is conceptually bounded in this way, self-accountability has potential to alter farming practices by reflecting on caring about animals and on what this implies for oneself and the animals.
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| 4. |
- Himick, Darlene, et al.
(författare)
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Qualitative research on financial accounting – an emerging field
- 2022
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Publishing Limited. - 1176-6093 .- 1758-7654. ; 19:4, s. 373-385
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this Editorial is to reflect on the potentials and challenges of qualitative research in financial accounting and introduce the four papers included in this Special Issue.Design/methodology/approach - The authors draw on and discuss extant literature and the papers included in the Special Issue to develop our assessment of the current state of the field of qualitative financial accounting research and possible future paths ahead.Findings - The authors observe that qualitative research on financial accounting is still an emerging field with substantial further research potential.Research limitations/implications - The authors outline future potentials for qualitative accounting research.Originality/value - This Editorial contributes to studies on the state of academic research in (financial) accounting.
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| 5. |
- Johed, Gustav, 1976-
(författare)
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Accounting, Stock Markets and Everyday Life
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The backdrop of this dissertation is one ubiquitous element of everyday life: the stock market. Traditionally, accounting and stock markets are logically coordinate entities and this thesis analyzes how accounting supports private investors in their role as shareholders – as investors in shares and owners of companies. This analysis is carried out in four independent essays. The first two essays analyze the privatization of Telia, a former state-owned Telecommunication Company in Sweden that went public in 2000. The field material for the two essays consisted of newspaper articles, government bills and interviews. Qualitative and quantitative analyses demonstrate how accounting is used among different actors to realize the privatization. Theoretically, the first two essays lend themselves to the governmentality debate as introduced to accounting research by Miller and Rose (1990). The third and fourth essays are analyses of annual general meetings (AGMs). The field material was generated from a study of participants at 36 AGMs during the spring of 2004.The choice of these two seemingly unrelated cases was done deliberately. Both cases are stock market events that typically involve an audience of a large number of non-professional investors. In the privatization of Telia over 1 million people took part in the offer. The AGMs are typically seen as the single event by which non-professional investors have an opportunity to meet with top management. Thus, each event represents an instance in which accounting is confronted by a predominantly non-professional audience.The contribution of this study is two-fold. First, earlier work inspired by the Miller and Rose framework (1990) has favored an analysis of the programmatic. This study develops the technological aspect of the theoretical framework by means of a rich empirical description. In addition the two essays on the privatization of Telia contribute with an analysis of how once a specific technology translates to become and becomes understood at the site of intervention. Second, the two studies of AGMs contest earlier criticism against the meeting as a corporate governance mechanism detached from the overall corporate governance system. The argument here is that the AGM offers a valuable setting for private investors to discuss stewardship issues. That this opportunity is taken advantage of is suggested by the present field material.
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| 6. |
- Johed, Gustav, 1976-, et al.
(författare)
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Auditor Face‐Work at the Annual General Meeting
- 2018
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Ingår i: Contemporary Accounting Research. - : Wiley. - 0823-9150 .- 1911-3846. ; 35:1, s. 365-393
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines how auditors prepare for the annual general meeting (AGM) and how they report their work to the shareholders there. Prior literature has suggested—but not explicitly studied—that the endpoint of an audit is a state of comfort between the auditor and the management and audit committee members, but also is potentially fragile. The fragility can arise from a failure to relay trust to the investor community, which may initiate or increase doubts about the financial report and/or the auditor's independence. We build the case that an AGM is an event to study how the endpoint of an audit engagement is both a state of collective comfort and a fragile state. The analysis is based on ten interviews and three workshops with auditors as well as observations at 67 AGMs. To analyze the field material, the paper draws on Goffman's idea of face‐work, which requires backstage preparations, notably with management, and a front stage performance as an independent auditor to relay trust to the shareholders. The paper details how auditors at the AGM perform as independent verifiers of the management's financial report. Although we recorded that auditors were typically successful in preventing the backstage activities from becoming visible to the shareholders, we found incidents that challenged both the auditors' and the managements' face. In analyzing these incidents, we found that auditors reinforced their image as independent to regain both their own face and the management's face. The management did not take a similar collective responsibility for the auditor's face, which implies that auditors were asymmetrically committed to the management. As a take‐away, the paper discusses how governance mechanisms backstage are linked and can surface front stage at the AGM.
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