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Publications (10 of 15) Show all publications
Argento, D., Umans, T., Håkansson, P. & Johansson, A. (2018). Reliance on the internal auditors’ work: experiences of Swedish external auditors. Journal of Management Control, 29(3-4), 95-325
Open this publication in new window or tab >>Reliance on the internal auditors’ work: experiences of Swedish external auditors
2018 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 95-325Article in journal (Refereed) Published
Abstract [en]

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality.

Keywords
Auditing, Audit quality, Cooperation, External audit, Internal audit, Reliance, Sweden
National Category
Economics and Business
Identifiers
urn:nbn:se:hkr:diva-18931 (URN)10.1007/s00187-018-00272-7 (DOI)000482312600004 ()
Available from: 2019-01-09 Created: 2019-01-09 Last updated: 2019-09-13Bibliographically approved
Argento, D., Culasso, F. & Truant, E. (2016). Competing logics in the expansion of public service corporations. Utilities Policy, 40, 125-133
Open this publication in new window or tab >>Competing logics in the expansion of public service corporations
2016 (English)In: Utilities Policy, ISSN 0957-1787, E-ISSN 1878-4356, Vol. 40, p. 125-133Article in journal (Refereed) Published
Abstract [en]

This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.

Keywords
Public service corporation, Institutional logics, Water service
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-16669 (URN)10.1016/j.jup.2016.02.007 (DOI)000379635000013 ()
Available from: 2017-04-19 Created: 2017-04-19 Last updated: 2017-04-19Bibliographically approved
van Helden, J., Argento, D., Caperchione, E. & Caruana, J. (2016). Editorial: politicians and accounting information - a marriage of convenience?. Public Money & Management, 36(7), 473-476
Open this publication in new window or tab >>Editorial: politicians and accounting information - a marriage of convenience?
2016 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 36, no 7, p. 473-476Article in journal, Editorial material (Refereed) Published
National Category
Economics and Business
Identifiers
urn:nbn:se:hkr:diva-16305 (URN)10.1080/09540962.2016.1237110 (DOI)000385389400001 ()
Available from: 2016-12-12 Created: 2016-12-08 Last updated: 2017-08-15Bibliographically approved
Argento, D. & Peda, P. (2015). Interactions fostering trust and contract combinations in local public services provision. International Journal of Public Sector Management, 28(4-5), 335-351
Open this publication in new window or tab >>Interactions fostering trust and contract combinations in local public services provision
2015 (English)In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 28, no 4-5, p. 335-351Article in journal (Refereed) Published
Abstract [en]

Purpose - The purpose of this paper is to explore the relationship between trust and contract in the context of externalized local public services provision. Design/methodology/approach - A multi-theoretical framework is used to analyse different combinations of control mechanisms (i.e. trust and contract) with reference to three cases of externalized water service provision in Estonia consisting of inter-organizational relationships between local governments and water companies with different ownership structures (public, private and mixed public-private). Findings - The relationship between trust and contract, which can either be substitutes or complements, or eventually erode each other, is contingent upon the capacity of interacting individuals (and related organizations) to keep interests aligned in water services provision. Originality/value - The relationship between trust and contract is analysed by considering the interactions between key actors within the underlying governance setting.

Keywords
Trust, contract, interactions, water service provision, Estonia
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-15155 (URN)10.1108/IJPSM-08-2015-0154 (DOI)000366620300005 ()
Available from: 2016-01-07 Created: 2016-01-07 Last updated: 2017-12-01Bibliographically approved
Argento, D. & Di Pietra, R. (2014). IASB ED management commentary versus European regulation: the impact on Management’s Reports of companies listed on Italian stock exchange. In: Roberto Di Pietra, Stuart McLeay, Joshua Ronen (Ed.), Accounting and regulation: new insights on governance, markets and institutions (pp. 291-309). New York: Springer-Verlag New York
Open this publication in new window or tab >>IASB ED management commentary versus European regulation: the impact on Management’s Reports of companies listed on Italian stock exchange
2014 (English)In: Accounting and regulation: new insights on governance, markets and institutions / [ed] Roberto Di Pietra, Stuart McLeay, Joshua Ronen, New York: Springer-Verlag New York, 2014, p. 291-309Chapter in book (Refereed)
Abstract [en]

This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports prepared by the major Italian listed companies after the enactment of the 2007 law. This law extended companies’ disclosure obligations since management has to disclose information pertaining to risks and uncertainties, performance indicators, environment, and personnel. The new requirements not only lead to an increase in the information to be disclosed, but also to a change in the nature of the disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.

Place, publisher, year, edition, pages
New York: Springer-Verlag New York, 2014
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-11222 (URN)10.1007/978-1-4614-8097-6_12 (DOI)978-1-4614-8096-9 (ISBN)978-1-4614-8097-6 (ISBN)
Available from: 2013-11-12 Created: 2013-11-12 Last updated: 2015-01-16Bibliographically approved
Peda, P., Argento, D. & Grossi, G. (2013). Governance and performance of a mixed public-private enterprise: an assessment of a company in the Estonian water sector. Public Organization Review, 13(2), 185-196
Open this publication in new window or tab >>Governance and performance of a mixed public-private enterprise: an assessment of a company in the Estonian water sector
2013 (English)In: Public Organization Review, ISSN 1566-7170, E-ISSN 1573-7098, Vol. 13, no 2, p. 185-196Article in journal (Refereed) Published
Abstract [en]

Local governments are increasingly entering into partnerships with the private sector in the “externalization” of public service delivery. While the financial and non-financial interests of the partners involved may appear to be in opposition and potentially un-reconcilable, this is not always the case, especially where governance arrangements exist to align and balance the requirements of financial and non-financial performance. Such arrangements are analysed here with reference to Estonia’s largest water company with mixed public-private ownership. It has a business-like management that facilitates a combination of good non-financial performance (quality and affordability) and considerable financial performance (profitability.

Keywords
Governance mechanisms, Externalization, Mixed public-private company, Financial and non-financial performance, Water sector, Estonia
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-10531 (URN)10.1007/s11115-013-0233-z (DOI)
Available from: 2013-05-24 Created: 2013-05-24 Last updated: 2017-12-06Bibliographically approved
Argento, D., Grossi, G. & Vollenweider, P. (2012). Explaining the consolidation of financial statementsin the Swiss Federal Government. In: Yearbook of Swiss Administrative Sciences 2012 (pp. 11-22). Winterthur: Swiss Society of Administrative Sciences SSAS
Open this publication in new window or tab >>Explaining the consolidation of financial statementsin the Swiss Federal Government
2012 (English)In: Yearbook of Swiss Administrative Sciences 2012, Winterthur: Swiss Society of Administrative Sciences SSAS , 2012, p. 11-22Chapter in book (Refereed)
Abstract [en]

The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.

Place, publisher, year, edition, pages
Winterthur: Swiss Society of Administrative Sciences SSAS, 2012
Keywords
Swiss Federal Government, Consolidated Financial Statement, IPSAS
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-10492 (URN)
Available from: 2013-05-07 Created: 2013-05-07Bibliographically approved
Argento, D. & Di Pietra, R. (2012). Exploring the receptivity to accounting regulation change: what information is being disclosed in Italian Management's Reports. Montréal: HEC Montréal
Open this publication in new window or tab >>Exploring the receptivity to accounting regulation change: what information is being disclosed in Italian Management's Reports
2012 (English)Report (Other academic)
Abstract [en]

This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.

Place, publisher, year, edition, pages
Montréal: HEC Montréal, 2012. p. 27
Keywords
Accounting regulation change, Corporate disclosure, Receptivity, Management’s Report, Italian listed companies
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-8992 (URN)
Available from: 2012-02-07 Created: 2012-02-07Bibliographically approved
Argento, D. (2012). Il dominio dei cambiamenti nei servizi pubblici locali: fattori stimolanti ed ostativi. In: Roberto Di Pietra, Riccardo Mussari, Angelo Riccaboni (Ed.), Ricerche intorno all'azienda universale: gli allievi per Giuseppe Catturi (pp. 201-215). Padova: CEDAM
Open this publication in new window or tab >>Il dominio dei cambiamenti nei servizi pubblici locali: fattori stimolanti ed ostativi
2012 (Italian)In: Ricerche intorno all'azienda universale: gli allievi per Giuseppe Catturi / [ed] Roberto Di Pietra, Riccardo Mussari, Angelo Riccaboni, Padova: CEDAM, 2012, p. 201-215Chapter in book (Refereed)
Place, publisher, year, edition, pages
Padova: CEDAM, 2012
Series
Studi di ragioneria e di economia aziendale ; 76
National Category
Economics and Business
Identifiers
urn:nbn:se:hkr:diva-14658 (URN)9788813331085 (ISBN)
Available from: 2015-09-23 Created: 2015-09-22 Last updated: 2015-09-23Bibliographically approved
Argento, D. & Magliacani, M. (2012). L´analisi di alcune ricerche realizzate nel contesto italiano ed internazionale. In: Roberto Di Pietra (Ed.), Le disclosure dei compensi agli amministratori nei bilanci delle società italiane quotate: (pp. 59-74). Padova: CEDAM
Open this publication in new window or tab >>L´analisi di alcune ricerche realizzate nel contesto italiano ed internazionale
2012 (Italian)In: Le disclosure dei compensi agli amministratori nei bilanci delle società italiane quotate / [ed] Roberto Di Pietra, Padova: CEDAM, 2012, p. 59-74Chapter in book (Refereed)
Place, publisher, year, edition, pages
Padova: CEDAM, 2012
Series
Studi di ragioneria e di economia aziendale ; 77
National Category
Economics and Business
Identifiers
urn:nbn:se:hkr:diva-14657 (URN)978-88-13-33111-5 (ISBN)
Available from: 2015-09-23 Created: 2015-09-22 Last updated: 2015-09-23Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-2417-469X

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