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Article
Publication date: 17 July 2018

Jan Svanberg, Peter Öhman and Presha E. Neidermeyer

The purpose of this paper is to investigate the connection between the type of negotiation tactics auditors use when they ask their clients to make adjustments to their financial…

Abstract

Purpose

The purpose of this paper is to investigate the connection between the type of negotiation tactics auditors use when they ask their clients to make adjustments to their financial reports, focusing on three distributive and two integrative negotiation tactics, and whether the auditors identify with their clients.

Design/methodology/approach

A survey was used to capture 152 experienced Swedish audit partners’ perspectives on what type of negotiation technique they would use thinking about their largest client in a hypothetical situation.

Findings

The results show that the more auditors identify with their clients, the more likely they are to adopt two of the distributive negotiation tactics, conceding and compromising.

Originality/value

Building on the findings in the accounting literature that auditors’ identification with clients constrains their judgments, this study finds that auditors’ identification with clients also has an impact on the auditors’ initial selection of negotiation tactics.

Details

Managerial Auditing Journal, vol. 33 no. 6/7
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 19 June 2017

Jan Svanberg, Peter Öhman and Presha E. Neidermeyer

The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity.

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Abstract

Purpose

The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity.

Design/methodology/approach

The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden.

Findings

This study finds that transformational client leadership negatively affects auditor objectivity and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are susceptible to influence by their clients’ perceived exercise of transformational leadership, leadership theory appears relevant to the discussion of auditor objectivity in the accounting literature.

Originality/value

Previous accounting research has applied the social identity theory framework and found that client identification impairs auditor objectivity. However, the effect of transformational client leadership on auditor objectivity, which reflects an intense auditor-client relationship, has been neglected before this study.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 23 October 2023

Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano and Mats Danielson

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted…

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Abstract

Purpose

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

Design/methodology/approach

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

Findings

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

Practical implications

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

Social implications

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

Originality/value

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 19 July 2013

Jan Svanberg and Peter Öhman

The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between…

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Abstract

Purpose

The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure.

Design/methodology/approach

The study is based on a field survey of financial auditors employed by audit firms operating in Sweden.

Findings

The study finds relationships between three ethical culture factors and reduced audit quality acts. The ethical environment and the use of penalties to enforce ethical norms are negatively related to reduced audit quality acts, whereas the demand for obedience to authorities is positively related to reduced audit quality acts. Underreporting of time is not related to ethical culture, but is positively related to time budget pressure. Finally, the study finds a relationship between two ethical culture factors and time budget pressure, indicating a possible causal relationship, but ethical culture does not mediate an indirect effect of time budget pressure on reduced audit quality acts.

Originality/value

This is the first study to report the effect of ethical culture on dysfunctional auditor behavior using actual self‐reported frequencies of reduced audit quality acts and underreporting of time as data.

Details

Managerial Auditing Journal, vol. 28 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 2 September 2014

Jan Svanberg and Peter Öhman

The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing…

1308

Abstract

Purpose

The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first-time going concern modified opinions.

Design/methodology/approach

A population of small Swedish companies receiving first-time going concern modified opinions in 2009 was examined to determine the effects two years later compared with a matched sample of financially stressed companies that had not received going concern modified opinions.

Findings

The results indicate that both auditor switching and client bankruptcy are positively related to receipt of going concern modified opinions. Furthermore, the authors find empirical evidence that auditors issuing first-time going concern modified opinions lose proportionately more fees through auditor switching and client bankruptcy than do auditors not issuing such opinions to financially stressed clients. Finally, the authors found that the going concern modified opinions issued by Big 4 firms are no more harmful to clients than are those issued by other audit firms.

Research limitations/implications

The authors recognize a limitation of this study regarding the choice of control companies. Although the authors attempted to find similarly sized and similarly financially stressed companies from the same industries as those companies in the test group, the authors may have missed other variables relevant to auditor switching or client bankruptcy.

Practical implications

A practical implication for the audit profession is the increased awareness of the fact that the financial dependence issues reported in this study extend to auditors with small client companies.

Originality/value

This is the first study to examine fees lost due to auditor switching and client bankruptcy caused by going concern modified opinions in a population of small companies. It contributes to the mixed evidence presented in previous research as to the extent to which going concern modified audit opinions are self-fulfilling prophecies.

Details

Journal of Applied Accounting Research, vol. 15 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 2 February 2024

Sara Rogerson, Martin Svanberg, Ceren Altuntas Vural, Sönke von Wieding and Johan Woxenius

Severe disruptions to maritime supply chains, including port closures, congestion and shortages in shipping capacity, have occurred during the COVID-19 pandemic. This paper’s…

1577

Abstract

Purpose

Severe disruptions to maritime supply chains, including port closures, congestion and shortages in shipping capacity, have occurred during the COVID-19 pandemic. This paper’s purpose is to explore flexibility-based countermeasures that enable actors in maritime supply chains to mitigate the effects of disruptions with different characteristics.

Design/methodology/approach

Semi-structured interviews were conducted with shipping lines, shippers, forwarders and ports. Data on the COVID-19 pandemic's effects and countermeasures were collected and compared with data regarding the 2016–2017 Gothenburg port conflict.

Findings

Spatial, capacity, service and temporal flexibility emerged as the primary countermeasures, whilst important characteristics of disruptions were geographical spread, duration, uncertainty, criticality, the element of surprise and intensity. Spatial flexibility was exercised in both disruptions by switching to alternative ports. During the COVID-19 pandemic, ensuring capacity flexibility included first removing and then adding vessels. Shipping lines exercising service flexibility prioritised certain cargo, which made the spot market uncertain and reduced flexibility for forwarders, importers and exporters that changed carriers or traffic modes. Experience with disruptions meant less surprise and better preparation for spatial flexibility.

Practical implications

Understanding how actors in maritime supply chains exercise flexibility-based countermeasures amid disruptions with different characteristics can support preparedness for coming disruptions.

Originality/value

Comparing flexibility-based measures in a pandemic versus port conflict provides insights into the important characteristics of disruptions and the relevance of mitigation strategies. The resilience of maritime supply chains, although underexamined compared with manufacturing supply chains, is essential for maintaining global supply chain flows.

Details

International Journal of Physical Distribution & Logistics Management, vol. 54 no. 2
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 6 June 2016

Jan Stentoft, Ram Narasimhan and Thomas Poulsen

To support ongoing industry efforts to reduce the cost of energy (CoE) of offshore wind compared to other types of energy sources, researchers are applying scientific models and…

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Abstract

Purpose

To support ongoing industry efforts to reduce the cost of energy (CoE) of offshore wind compared to other types of energy sources, researchers are applying scientific models and thought processes to identify potential areas of improvement and optimization. This paper aims to introduce a conceptual framework from a supply chain management (SCM) perspective, aimed at promoting the reduction of CoE in the offshore wind energy industry.

Design/methodology/approach

Using conceptual arguments from current academic literature in SCM, a comprehensive framework is presented that clarifies how SCM practices can be used by offshore wind energy industry to reduce CoE.

Findings

The offshore wind energy sector is a young industry that must reduce CoE to compete with other forms of energy. Applying a supply chain perspective in the offshore wind industry has hitherto been limited to the academic community. This paper offers a SCM framework that includes three interdependent aspects of reducing CoE – innovation, industrialization and supplier partnering – to guide the industry towards sources to reduce CoE.

Research limitations/implications

SCM is a broad research area; thus, the presented framework to reduce the CoE is open for further development.

Practical implications

The paper provides insights into how the CoE can be reduced through innovation, industrialization and partnering in the offshore wind energy supply chain.

Originality/value

The paper offers a seminal contribution by introducing a SCM framework to understand sources and approaches to reduce CoE in the offshore wind energy industry.

Details

International Journal of Energy Sector Management, vol. 10 no. 2
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 1 December 2006

Jan Reed and David Stanley

This paper reports on a seminar organised as part of an ESRC‐funded series on older people and care homes that focused on the period of transition into a care home and the…

Abstract

This paper reports on a seminar organised as part of an ESRC‐funded series on older people and care homes that focused on the period of transition into a care home and the experiences of older people immediately before and after they made the move. The papers presented suggested that there were ways in which older people could exercise choice and control over the process, but that problems existed, ranging from the ways in which assessment and referral systems were crisis or service led, to how people were supported after their move. This paper outlines these arguments, and concludes that such processes need to be addressed if the quality of care at this difficult period is to be improved.

Details

Quality in Ageing and Older Adults, vol. 7 no. 4
Type: Research Article
ISSN: 1471-7794

Keywords

Open Access
Article
Publication date: 8 October 2024

Ivan Russo, Ilenia Confente, Jan Holmström, Mikael Öhman and Travis Tokar

The purpose of this research is to highlight the significance of advancing research methodologies in logistics, operations and supply chain management. It seeks to expand the…

Abstract

Purpose

The purpose of this research is to highlight the significance of advancing research methodologies in logistics, operations and supply chain management. It seeks to expand the scope of research questions and explore areas previously constrained by traditional methodological approaches, thereby enhancing the exploration of complex, real-world business issues.

Design/methodology/approach

This commentary introduces and discusses the special issue on “Advances in Research Methodologies for Logistics and Supply Chain Management,” exploring methodological innovations, diversity and their potential to address complex business and disciplinary challenges. The commentary assesses a broad spectrum of methodologies, ranging from traditional qualitative and quantitative approaches to overlooked methods such as qualitative comparative analysis, netnography, design science, Bayesian networks, machine learning and repertory grid technique. This diverse methodological approach enables a comprehensive examination of emerging and ongoing challenges in the supply chain. In the final summary section, we highlight additional areas of research method innovation not covered in this special issue, offering a broader perspective on future directions for methodological advancements in SCM research.

Findings

The findings suggest that integrating less explored methodologies from various disciplines encourages a richer, multi-level analysis of the supply chain management landscape. This integration facilitates a deeper understanding of emerging challenges, such as geopolitical issues, global supply chain disruptions and the integration of new technologies. Additionally, the exploration of ‘white space' in research methodologies indicates significant potential for discovering new insights that bridge practical problems with theoretical contributions.

Originality/value

The value of this methodological diversity extends beyond academic enrichment. It catalyzes the generation of innovative insights crucial for business practitioners, policymakers, consultants and academics. By adopting varied research designs and methodologies, the research note can offer a broader spectrum of analytical perspectives, crucial for uncovering nuanced insights into complex, cross-cultural and relationship-based dynamics in supply chain research.

Details

International Journal of Physical Distribution & Logistics Management, vol. 54 no. 7/8
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 2 November 2010

Kristina Jonäll and Gunnar Rimmel

The purpose of this paper is to describe and interpret the CEO letter in the annual reports of three multinational Swedish companies. This study focuses on the CEOs' comments on…

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Abstract

Purpose

The purpose of this paper is to describe and interpret the CEO letter in the annual reports of three multinational Swedish companies. This study focuses on the CEOs' comments on accounting principles and rules, on company decisions and actions, and on external events. Examination of CEO letters reveals how CEOs make themselves accountable to readers and establish their own and their companies' legitimacy.

Design/methodology/approach

A strategic design was used to select the three companies;.the three criteria used in making the selection were company nationality, age, and stock market listing. A fourth criterion was that the company had been a nominee in the Stockholm Stock Exchange “Best Annual Report” contest. Based on a social constructivist approach, with inspiration from the field of discourse psychology, a discursive action model (DAM) is applied in this research.

Findings

The analysis shows that the CEO letters at two of the three companies do not emphasize numbers and text. In the third company's CEO letters, the numbers are an important component and are balanced with text. It was found that one explanation of the CEO letter format is the CEO's wish to persuade readers of the company's legitimacy, excellence, and future survival. The CEO letter is intended to strengthen readers' confidence in the company.

Originality/value

This paper provides insight into how CEOs use CEO letters in annual reports to craft a corporate image for readers.

Details

Journal of Human Resource Costing & Accounting, vol. 14 no. 4
Type: Research Article
ISSN: 1401-338X

Keywords

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