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Agevall, L., Broberg, P. & Umans, T. (2018). The new generation of auditors meeting praxis: dual learning's role in audit students' professional development. Scandinavian Journal of Educational Research, 62(2), 307-324
Open this publication in new window or tab >>The new generation of auditors meeting praxis: dual learning's role in audit students' professional development
2018 (English)In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed) Published
Abstract [en]

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. 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.

Keywords
Dual-learning, auditing education, work-integrated learning, professional education
National Category
Educational Sciences
Identifiers
urn:nbn:se:hkr:diva-16212 (URN)10.1080/00313831.2016.1258663 (DOI)000425797100010 ()
Projects
The new generation of professionals meeting management by documents: Possibilities for double-edged learning
Available from: 2016-10-24 Created: 2016-10-24 Last updated: 2019-06-24Bibliographically approved
Collin, S.-O. Y., Ahlberg, J., Berg, K., Broberg, P. & Karlsson, A. (2017). The auditor as consigliere in family firm. Journal of Family Business Management, 7(1), 2-20
Open this publication in new window or tab >>The auditor as consigliere in family firm
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2017 (English)In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, p. 2-20Article in journal (Refereed) Published
Abstract [en]

Purpose - The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying. Design/methodology/approach - The concept is tested through a survey conducted on 309 Swedish auditors. Findings - The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function. Research limitations/implications - The survey is limited in response rate and in separating governance situations from consigliere functions. Practical implications - With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity. Social implications - Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors. Originality/value - The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

Keywords
Corporate governance, Auditor, Advice
National Category
Economics and Business
Identifiers
urn:nbn:se:hkr:diva-16704 (URN)10.1108/JFBM-08-2016-0019 (DOI)000399075700001 ()
Funder
The Jan Wallander and Tom Hedelius Foundation
Available from: 2017-05-09 Created: 2017-05-09 Last updated: 2019-10-11Bibliographically approved
Umans, T., Broberg, P., Schmidt, M., Nilsson, S. & Olsson, E. (2016). Feeling well by being together: study of Swedish auditors. Work: A Journal of Prevention, Assessment & Rehabilitation, 54(1), 79-86
Open this publication in new window or tab >>Feeling well by being together: study of Swedish auditors
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2016 (English)In: Work: A Journal of Prevention, Assessment & Rehabilitation, ISSN 1051-9815, Vol. 54, no 1, p. 79-86Article in journal (Refereed) Published
Abstract [en]

Background: As guardians of the public interest, auditors represent a unique occupational group. The group that has shown to experience high level of stress and overload often being associated with environmentally imposed responsibility as well as organizationally imposed performance demands. It is the later aspects, represented by the concept of organizational culture, that is being highlighted in this papers and its relationship to auditors well-beingOBJECTIVES:The paper aims to explore organizational culture as an antecedent of auditors' well-being, which is assumed to have important consequences for the quality of auditors' work.Methods: This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.Results: The results of the study suggest that increasing the degree of collectivistic organizational culture has a positive relationship with three aspects of well-being: Job satisfaction, life balance and life satisfaction.Conclusions: This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

Keywords
Organizational culture, occupational health, profession, well-being
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-14245 (URN)10.3233/WOR-162270 (DOI)000377652400010 ()26967035 (PubMedID)
Available from: 2015-07-06 Created: 2015-07-06 Last updated: 2019-06-24Bibliographically approved
Collin, S.-O. Y., Umans, T., Broberg, P., Smith, E. & Tagesson, T. (2016). Producing academic theses: the Kristianstad model. In: Ekaterina Astahova (Ed.), Scientific works: (pp. 441-462). Kharkov, Ukraine: Peoples Ukrainian Academy University Press
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2016 (English)In: Scientific works / [ed] Ekaterina Astahova, Kharkov, Ukraine: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Refereed)
Abstract [sv]

We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students´ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.

Place, publisher, year, edition, pages
Kharkov, Ukraine: Peoples Ukrainian Academy University Press, 2016
National Category
Educational Sciences
Identifiers
urn:nbn:se:hkr:diva-15746 (URN)
Available from: 2016-08-18 Created: 2016-08-18 Last updated: 2019-06-24Bibliographically approved
Umans, T., Broberg, P., Fjelkner, A. & Smith, E. (2015). Diversity and learning outcomes in student dyads during work integrated learning projects. In: : . Paper presented at VILÄR, Högskolan Kristianstad, 8-9 december, 2015.
Open this publication in new window or tab >>Diversity and learning outcomes in student dyads during work integrated learning projects
2015 (English)Conference paper, Oral presentation only (Refereed)
National Category
Educational Sciences
Identifiers
urn:nbn:se:hkr:diva-15137 (URN)
Conference
VILÄR, Högskolan Kristianstad, 8-9 december, 2015
Available from: 2015-12-22 Created: 2015-12-22 Last updated: 2019-06-24Bibliographically approved
Umans, T., Broberg, P., Schmidt, M., Nilsson, S. & Olsson, E. (2015). Feeling well by being together: study of Swedish auditors. In: : . Paper presented at 38th European Accounting Association Annual Congress, Glasgow, April 28-30, 2015..
Open this publication in new window or tab >>Feeling well by being together: study of Swedish auditors
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2015 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

As guardians of the public interest, auditors represent a unique occupational group. The paper explores organizational culture as an antecedent of auditors’ well-being, which is assumed to have important consequences for the quality of auditors’ work.This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.The results of the study suggest that increasing the degree of collectivistic organizational culture has a positive effect on three aspects of well-being: job satisfaction, life balance and life satisfaction.This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-13921 (URN)
Conference
38th European Accounting Association Annual Congress, Glasgow, April 28-30, 2015.
Available from: 2015-05-21 Created: 2015-05-21 Last updated: 2019-06-24Bibliographically approved
Umans, T., Broberg, P., Collin, S.-O. Y., Nilsson, S. & Olsson, E. (2015). Organization culture and well-being of Swedish auditors. In: : . Paper presented at 38th European Accounting Association Annual Congress, Glasgow, April 28-30, 2015..
Open this publication in new window or tab >>Organization culture and well-being of Swedish auditors
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2015 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

The paper explores relationship between organizational context and auditors’ well-being. Where organizational context is explored through the prism of three types of organizational culture: clan, hierarchy, adhocracy and market and well-being represented by job satisfaction, life satisfaction and life balance. The study is based on the survey of 209 Swedish auditors performed in spring 2014, and explored the relationship between organizational context and auditors’ well-being by the means of correlations and multiple regression analysis. Results of the study indicate that clan organizational culture is the strongest positive driver of auditors’ well-being. Study also indicates that hierarchy culture has a positive effect on auditors’ job satisfaction, while market culture has a negative influence on auditors’ life balance. Findings of the study have implications for both theory and practice, in that it established the link between different aspects of organizational context and auditors’ well-being consequently suggesting human resource strategy of managing organizational context to auditing firms.

National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-13922 (URN)
Conference
38th European Accounting Association Annual Congress, Glasgow, April 28-30, 2015.
Available from: 2015-05-21 Created: 2015-05-21 Last updated: 2019-06-24Bibliographically approved
Broberg, P., Agevall, L. & Umans, T. (2015). The new generation of auditors meeting praxis. In: : . Paper presented at 38th European Accounting Association Annual Congress, Glasgow, April 28-30, 2015..
Open this publication in new window or tab >>The new generation of auditors meeting praxis
2015 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

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.

National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-13920 (URN)
Conference
38th European Accounting Association Annual Congress, Glasgow, April 28-30, 2015.
Available from: 2015-05-21 Created: 2015-05-21 Last updated: 2019-06-24Bibliographically approved
Broberg, P., Umans, T., Skog, P. & Emily, T. (2014). Auditors’ professional and organisational identities and perceived commercialisation in audit firms. In: : . Paper presented at 37th European Accounting Associationa Annual Meeting, Tallinn, Estonia.
Open this publication in new window or tab >>Auditors’ professional and organisational identities and perceived commercialisation in audit firms
2014 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Purpose:

The purpose of this paper is to explain how professional and organisational identities influence auditors’ perception of commercialisation in audit firms.

Design/methodology/approach:

The paper is based on a survey distributed to 3588 members of FAR, the professional institute for authorized public accountants, approved public accountants and other highly qualified professionals in the accountancy sector in Sweden, and answered by 374 of the professionals surveyed.

Findings:

Findings of the study indicate that commercialisation in audit firms is a three- dimensional construct consisting of market-, customer- and firm process orientations. The results of the study show that the stronger the auditors’ organisational identity, the more influence it has on auditors’ perception of all three dimensions of the increasing commercialisation of their firm. The increasing strength of that professional identity is shown to be reflected in the perception of their firm to be firm process oriented, while no effect is shown on the other two dimensions of commercialisation (market and customer orientations orientations).

Originality/value:

The paper presents a new conceptualisation and set of measures of audit firms’ commercialisation and shows how professional and organisational identities influence perception.

Keywords
auditor, commercialisation, professional identity, organisational identity, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-11982 (URN)
Conference
37th European Accounting Associationa Annual Meeting, Tallinn, Estonia
Available from: 2014-05-09 Created: 2014-05-09 Last updated: 2019-06-24Bibliographically approved
Broberg, P., Umans, T. & Gerlofstig, C. (2013). Balance between auditing and marketing: an explorative study. Journal of International Accounting, Auditing and Taxation, 22(1), 57-70
Open this publication in new window or tab >>Balance between auditing and marketing: an explorative study
2013 (English)In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 22, no 1, p. 57-70Article in journal (Refereed) Published
Abstract [en]

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.

Keywords
Auditor, auditing, marketing, profession, professional services firm, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-10327 (URN)10.1016/j.intaccaudtax.2013.02.001 (DOI)
Available from: 2013-03-19 Created: 2013-03-19 Last updated: 2019-06-24Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-8417-1469

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