| 1. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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Democracy and private property : governance of a three party public private partnership
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to contribute to the study of efficient governance of PPPs through an inductive three case study analysis. The main conclusion is that efficient PPPs can be formed through adaptive governance by the resource priding partner, aimed at producing efficiency through specialisation, where the strategy is based on an intimate understanding of the partner’s market conditions and developed in the understanding that the strategy can influence the entrepreneurial spirit of the partners.
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| 2. |
- Collin, Sven-Olof, et al.
(författare)
-
Democracy and private property : governance of a three party public private partnership
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to contribute to the study of efficient governance of PPPs through an inductive three case study analysis. The main conclusion is that efficient PPPs can be formed through adaptive governance by the resource priding partner, aimed at producing efficiency through specialisation, where the strategy is based on an intimate understanding of the partner’s market conditions and developed in the understanding that the strategy can influence the entrepreneurial spirit of the partners.
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| 3. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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Gendered career rein : a gender analysis of the certification process of auditors in Sweden
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The accounting and auditing business has been claimed to be a gendered industry. Even though as many women as men enter the business, high positions as partnerships appear as a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this paper we investigate the gendered character of the early phase of qualification to become certified auditor. We offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factor even out each other, implying no important difference in certification time. We conclude that there is a slight gendered career rein. A rather depressing result is that our model could explain more of male than female certification time, thus implying that even the theory offered is gendered.
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| 4. |
- Collin, Sven-Olof, et al.
(författare)
-
Gendered career rein : a gender analysis of the certification process of auditors in Sweden
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The accounting and auditing business has been claimed to be a gendered industry. Even though as many women as men enter the business, high positions as partnerships appear as a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this paper we investigate the gendered character of the early phase of qualification to become certified auditor. We offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factor even out each other, implying no important difference in certification time. We conclude that there is a slight gendered career rein. A rather depressing result is that our model could explain more of male than female certification time, thus implying that even the theory offered is gendered.
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| 5. |
- Falkman, Pär, et al.
(författare)
-
Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers. The supposition, suggested by institutional theory, that large municipalities should produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.
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| 6. |
- Falkman, Pär, et al.
(författare)
-
Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers. The supposition, suggested by institutional theory, that large municipalities should produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.
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| 7. |
- Holmberg, Leif, 1943-
(författare)
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Forskare, consult eller morsa : handledares uppfattning om kvalité vid handledning av examensuppsatser
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Studier av handledarrollen har visat på betydande skillnader mellan olika handledare. Framförallt har bristen på gemensam teoretisk referensram uppfattats som en väsentlig anledning till skillnaderna. I den här studien undersöks hur olika handledare vid en företagsekonomisk institution förstår sin arbetsuppgift dels med utgångspunkt från sina tidigare olika erfarenheter, dels med utgångspunkt från sin uppfattning av vad som de anser väsentliga aspekter på kvalité i handledningssituationen. De aspekter på begreppet kvalité som använts är vetenskaps-, lärande-, samhälls- och social kvalité. Resultatet visar på att de olika individuella meningsskapande processerna i huvudsak kan hänföras till två olika underförstådda referensramar som baseras på handledarens syn på den primära uppgiften att dana forskare eller konsulter. Samtidigt ser de sin egen handledarroll i samma termer d.v.s. som seniorforskare eller seniorkonsult – och ibland också i en så stödjande roll att de kan uppfattas som stormorsa.
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| 8. |
- Holmberg, Leif
(författare)
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Forskare, consult eller morsa : handledares uppfattning om kvalité vid handledning av examensuppsatser
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Studier av handledarrollen har visat på betydande skillnader mellan olika handledare. Framförallt har bristen på gemensam teoretisk referensram uppfattats som en väsentlig anledning till skillnaderna. I den här studien undersöks hur olika handledare vid en företagsekonomisk institution förstår sin arbetsuppgift dels med utgångspunkt från sina tidigare olika erfarenheter, dels med utgångspunkt från sin uppfattning av vad som de anser väsentliga aspekter på kvalité i handledningssituationen. De aspekter på begreppet kvalité som använts är vetenskaps-, lärande-, samhälls- och social kvalité. Resultatet visar på att de olika individuella meningsskapande processerna i huvudsak kan hänföras till två olika underförstådda referensramar som baseras på handledarens syn på den primära uppgiften att dana forskare eller konsulter. Samtidigt ser de sin egen handledarroll i samma termer d.v.s. som seniorforskare eller seniorkonsult – och ibland också i en så stödjande roll att de kan uppfattas som stormorsa.
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| 9. |
- Tagesson, Torbjörn, 1969-, et al.
(författare)
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Does auditor rotation influence audit quality : the contested hypotheses tested on Swedish data
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Auditor independence is considered a key factor when ensuring high audit quality. Advocates for auditor rotation argue that rotation improves audit quality due to its positive influence on auditor independence. Opponents argue that rotation does not lead to improved audit quality, since the independence is gained at the expense of the auditors’ knowledge of business structure and routines. The aim of our study is to investigate the relationship between rotation and audit quality. We use agency theory to derive the advocate view and stewardship theory to derive the opponents’ hypothesis. These hypotheses were tested on Swedish data. The results indicate only weak support for the hypothesis that rotation influence audit quality. The weakness is partly due to measurement problems. The proxies used in the literature appear to measure different facets of audit quality. Through an interpretation of a factor analysis, we suggest two main facets, perceived audit quality, which is significantly influenced by auditor rotation, and actual audit quality, which is not influenced by rotation.
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| 10. |
- Tagesson, Torbjörn, et al.
(författare)
-
Does auditor rotation influence audit quality : the contested hypotheses tested on Swedish data
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Auditor independence is considered a key factor when ensuring high audit quality. Advocates for auditor rotation argue that rotation improves audit quality due to its positive influence on auditor independence. Opponents argue that rotation does not lead to improved audit quality, since the independence is gained at the expense of the auditors’ knowledge of business structure and routines. The aim of our study is to investigate the relationship between rotation and audit quality. We use agency theory to derive the advocate view and stewardship theory to derive the opponents’ hypothesis. These hypotheses were tested on Swedish data. The results indicate only weak support for the hypothesis that rotation influence audit quality. The weakness is partly due to measurement problems. The proxies used in the literature appear to measure different facets of audit quality. Through an interpretation of a factor analysis, we suggest two main facets, perceived audit quality, which is significantly influenced by auditor rotation, and actual audit quality, which is not influenced by rotation.
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| 11. |
- Tagesson, Torbjörn, 1969-, et al.
(författare)
-
What do auditors do? : obviously they do not scrutinize the accounting and reporting
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Previous research has shown that compliance with accounting standards in Swedish municipalities in general is poor. Auditors and auditing firms are important actors in the process of institutionalising accounting standards. Auditors’ credibility relies on their ability to appear as professional and independent. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this study is to examine the auditors’ role and responsibility for the poor compliance with accounting standards in Swedish municipalities. The results expose large shortcomings of the audits of Swedish municipalities. The auditors seldom or never make any remark on deviation or violation of the accounting standards in their auditing reports. This indicates that the current formal and institutional settings do not support professional and independent auditing of Swedish municipalities. The auditors seem to ally themselves with the auditees in a fabrication, in order to induce a false belief to the public. The involvement of the auditors in the deception is essential in order to give “comfort” to the contained stakeholders Thus, the institutionalisation of new accounting standards does not benefit from the normative and coercive pressure from the auditors.
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| 12. |
- Tagesson, Torbjörn, et al.
(författare)
-
What do auditors do? : obviously they do not scrutinize the accounting and reporting
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Previous research has shown that compliance with accounting standards in Swedish municipalities in general is poor. Auditors and auditing firms are important actors in the process of institutionalising accounting standards. Auditors’ credibility relies on their ability to appear as professional and independent. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this study is to examine the auditors’ role and responsibility for the poor compliance with accounting standards in Swedish municipalities. The results expose large shortcomings of the audits of Swedish municipalities. The auditors seldom or never make any remark on deviation or violation of the accounting standards in their auditing reports. This indicates that the current formal and institutional settings do not support professional and independent auditing of Swedish municipalities. The auditors seem to ally themselves with the auditees in a fabrication, in order to induce a false belief to the public. The involvement of the auditors in the deception is essential in order to give “comfort” to the contained stakeholders Thus, the institutionalisation of new accounting standards does not benefit from the normative and coercive pressure from the auditors.
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