| 1. |
- 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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| 2. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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The adoption of professional audit standards in the public sector : The role of the audit profession and other actors
- 2024. - 1
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Ingår i: Auditing Transformation. - New York : Taylor & Francis Group. - 9781032533032 - 9781032533056 - 9781003411390 ; , s. 90-110
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter contributes to the understanding of how change within auditing is initiated and formed through collaboration and negotiation between FAR and other actors within the organisational field of municipal auditing in Sweden. The empirical data is based on documents and interviews with actors within and outside the audit profession. Thus, the data represents different perspectives and interests throughout the change process. The analyses show that it was different partial jolts that made the various actors feel institutional pressure to get involved in the change process. At the end of the change process, an additional partial jolt, initiated by an outside actor, facilitated and accelerated the process as it reinforced the understanding of interdependence between the actors involved.
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| 3. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Varför en standard för räkenskapsrevision
- 2024
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Ingår i: Kommunal ekonomi. - Gävle : Kommunalekonomernas förening. - 0282-0099. ; :3, s. 37-37
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Recension (övrigt vetenskapligt/konstnärligt)abstract
- En serie händelser gjorde att SKR. FAR och Skyrev upplevde ett institutionellt tryck, vilket föranledde att de engagerade sig i arbetet med att ta fram en kommunal revisionsstandard. Att Revisorsinspektionen engagerade sig i frågan blev tungan på vågen.
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| 4. |
- Dahlman Petri, Anna, et al.
(författare)
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Strid om finansiering av VA-investeringar
- 2020
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Ingår i: Kommunal ekonomi. - Gävle : Kommunalekonmernas förening. - 0282-0099. ; :2, s. 9-9
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Recension (populärvet., debatt m.m.)
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| 5. |
- Donatella, Pierre, et al.
(författare)
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CFO characteristics and opportunistic accounting choice in public sector organizations
- 2021
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Ingår i: Journal of Management and Governance. - : Springer Science and Business Media LLC. - 1385-3457 .- 1572-963X. ; 25:2, s. 509-534
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Tidskriftsartikel (refereegranskat)abstract
- Two different theoretical foundations in the literature relate to the quality of financial reporting in public sector organizations: one theoretical foundation is based on economic theory, and the other is based on institutional theory. In addition to examining the traditional factors derived from these theories, this paper focuses on the role of the chief financial officer (CFO), in order to broaden the theoretical perspective and add explanatory power with regards to the empirical testing of opportunistic accounting choice in public sector organizations. Similar to Anessi-Pessina and Sicilia (J Public Adm Res Theory, 30:465-484, 2019), this paper uses upper echelons theory (Hambrick and Mason in Acad Manage Rev, 9(2):193-206, 1984; Hambrick in Acad Manage Rev, 32(2):334-343, 2007) to conceptually link CFO characteristics with opportunistic accounting choice. The accounting issue addressed herein is related to a statement issued by the standard-setting body within the Swedish municipal sector. Our results suggest that opportunistic accounting choice decreases with CFO tenure and prior CFO experience in municipalities.
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| 6. |
- Donatella, Pierre, et al.
(författare)
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Covid-19-krisen och årsredovisningens aktualitet
- 2021
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Ingår i: Kommunal ekonomi. - Gävle. - 0282-0099. ; :4, s. 42-44
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Den 1 februari 2020 klassades covid-19 som en sammhällsfarlig sjukdom. Händelseförloppet och tidpunkten väckte frågan om i vilken usträckning pandemin fångadess upp i kommuners årsredovisning som väsentlig händelse efter balansdagen. Svaret ledde också fram till mer grundläggande frågor kring årsredovisningens aktualitet.
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| 7. |
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| 8. |
- Donatella, Pierre, et al.
(författare)
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More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities
- 2024
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Ingår i: Public Money & Management. - : ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD. - 0954-0962 .- 1467-9302.
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Tidskriftsartikel (refereegranskat)abstract
- IMPACT This study shows that consolidated financial accounts (CFAs) do not only appear to be useful from a municipal financial accounting perspective. For serious adopters, who change their behaviour and adapt their strategy in line with the information provided, CFAs seem to be a powerful tool for monitoring and governance purposes. ABSTRACT The authors analyse the effect of deregulation in the case of the removed requirement for Swedish municipalities to prepare consolidated financial accounts (CFAs) in their interim reports. The findings show that deregulation led to a statistically significant, but not substantial, reduction in CFAs. Municipalities with many municipal corporations tended to continue preparing CFAs. CFAs therefore appear to be more than a compliance exercise, as they are being used for monitoring and co-ordination purposes
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| 9. |
- Donatella, Pierre, et al.
(författare)
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Redovisare - se över tilläggsupplysningarna!
- 2023
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Ingår i: Kommunal ekonomi. - Gävle : Föreningen Sveriges Kommunalekonomer. - 0282-0099. ; :6, s. 10-10
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 10. |
- Donatella, Pierre, et al.
(författare)
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Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
- 2022
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Limited. - 1096-3367 .- 1945-1814. ; 34:6, s. 117-136
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – This paper focuses on the extent to which Swedish municipalities identified and communicatedrisks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent thesituational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19information as a subsequent event in the annual reports of 2019.Design/methodology/approach – Logistic regression models were used to estimate COVID-19 disclosure asa subsequent event. Data were handpicked from annual reports, audit reports and meeting minutes, or wereretrieved from publicly available sources.Findings – Regression results indicate that municipalities issuing their annual report in a later stage of thepandemic, in regions with a higher number of confirmed COVID-19 cases, were more likely to discloseCOVID-19 information as a subsequent event. However, the municipal factors used to capture the risk of asevere impact of the COVID-19 outbreak were not of major importance. In line with previous research, thisstudy shows that political and institutional factors have explanatory power in predicting and explainingaccounting disclosure choices.Originality/value – This paper contributes to research on accounting disclosures in urgent crises and on thespecific topic of subsequent events in the public sector. Few studies address subsequent events in a corporatesetting and, to the best of the authors’ knowledge, none do so in the context of the public sector. This paper alsooffers insight into how explanatory factors, previously tested under normal conditions and circumstances,influence disclosure choices in an early stage of a health crisis characterized by uncertainty regarding bothoccurrence and consequences.
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