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  • 1.
    Abazi, Dafine
    et al.
    Kristianstad University, Faculty of Business.
    Ali, Ahmed
    Kristianstad University, Faculty of Business.
    Conformity pressure and auditors’ judgement: How peers affect one another in audit firms in Sweden?2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working in big-four and non-big-four audit firms.The findings show that conformity pressure does not affect the judgment of the Swedish auditors.The limitations of the study are the number of responses received through the survey and the difficulty of accurately target the Swedish auditors.

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    fulltext
  • 2.
    Abazi, Jeton
    et al.
    Kristianstad University, School of Health and Society.
    Sohani, Armin
    Kristianstad University, School of Health and Society.
    Enticing consumers to enter fashion stores: a sensory marketing perspective2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the past years, there has been a re-emergence of sensory marketing in the paradigm of marketing. However, there is a lack of empirical studies done on the subject. Furthermore, the previous literature has focused on whether senses affects, rather than how they affect. Therefore, the purpose of this thesis is to study how sensory stimuli affects the consumers’ choice of entering physical fashion stores.

    This thesis is based on sensory marketing, consumer behaviour, and retail marketing theory. The theoretical framework in this thesis consists of an adapted sensory-stimuli-response model with the five main senses of sensory marketing as stimuli, emotional response of arousal and pleasure as organism, and entering or not entering as response. A qualitative research strategy was used to study the phenomenon.

    The empirical findings and the analysis showed that touch, sight, and sound were effective in enticing the consumer to enter by affecting their arousal. Furthermore, scent was on the opposite side as it was only affective in creating disinterest when bad. Lastly, taste displayed potential which warrants further research.

    This thesis might be of value for companies looking to implement sensory marketing as part of their marketing plan.

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    fulltext
  • 3.
    Abrahamson, Martin
    Uppsala universitet.
    Birds of a feather flock together: A study of new shareholders and Swedish IPOs2018In: Journal of Behavioral and Experimental Finance, ISSN 2214-6350, E-ISSN 2214-6369, Vol. 18, p. 1-17Article in journal (Refereed)
    Abstract [en]

    This paper analyzes new individual investors (rookies) and the importance of initial public offerings (IPOs) in attracting rookies to the stock market, which is an issue previous research has not focused on. The paperuses stock ownership records for publicly listed Swedish firms together with data on IPOs for the period2004–2010. We find the proportion of IPO investors among rookies to be larger than for non-rookies andthat rookies are more likely to invest in IPOs than non-rookies. Thus, IPOs appear to attract rookies to alarger extent than non-rookies. Moreover, rookies investing in IPOs have a higher income and hold largerstock portfolios, but they receive lower returns compared with other rookies. In addition, the results showthat even for rookies, sophisticated investors receive higher returns than less sophisticated investors.

  • 4.
    Abrahamson, Martin
    Uppsala universitet.
    Offer price and ownership structure: A study of shareholders in Swedish IPOs 2006–20162019In: Southwestern Finance Association Annual Meeting / [ed] Prof. Thomas Thompson, Houston, 2019, 2019Conference paper (Other academic)
    Abstract [en]

    This study uses the stock ownership records of Swedish firms and hand-collected Initial Public Offerings (IPOs) data to analyze the offer prices and underpricing of IPO shares and the relationship with the post-IPO ownership structure. The results show that for IPO stocks with low offer prices, individual investors hold a relatively large fraction of shares compared with IPO stocks with higher offer prices. Furthermore, for low-priced IPOs, there is a negative relationship between offer price and breadth of ownership, showing that stocks with a low price can attract more investors than stocks with higher offer prices. However, there is also a size effect, with breadth of ownership being higher for larger firms. Overall, this study shows that the offer price of an IPO firm may have a moderate effect on its post-IPO ownership structure.

  • 5.
    Abrahamson, Martin
    Uppsala universitet.
    Rookies to the stock market: A portrait of new shareholders2016In: Research In International Business and Finance, ISSN 0275-5319, E-ISSN 1878-3384, Vol. 38, p. 565-576Article in journal (Refereed)
    Abstract [en]

    This study examines individuals entering the stock market, “rookies.” The study uses unique ownership data, containing investor holdings of all listed Swedish firms over the sample period from 2004 to 2010, to examine rookies’ stock portfolios. In addition, this study explores investor sophistication among rookies, based on individual characteristics and portfolio composition. Although the average shareholder is aging and leaving the stock market, this study shows there are signs of rejuvenation, with rookies entering the stock market. The results show that the majority of rookies hold under-diversified stock portfolios and choose one large firm as their first stock market investment. Rookie characteristics display gender differences, in which the average female rookie has lower income, is older, but holds a larger stock portfolio than her male counterpart.

  • 6.
    Abrahamson, Martin
    Uppsala universitet.
    Shareholders and cherry-picking IPOs: Studies on shareholders, initial public offerings and firm ownership structure2020Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This dissertation explores investor characteristics and shareholdings of publicly traded Swedish firms. The dissertation consists of an introductory chapter, three published papers, and one working paper. All four papers use Swedish data. Two of the studies examine initial public offerings (IPOs) and the ownership structure; one explores first-time shareholders, and one examines IPOs and first-time shareholders.

    Paper I studies IPOs with the focus on initial return, the allocation of the shares and inside holdings. The paper presents evidence on allocation of shares to institutional and individual investors. The paper highlights the information asymmetry between institutional and individual investors and shows a wealth transfer from old to new shareholders. The results also show that money left on the table is received primarily by institutions rather than individual investors.

    Paper II explores the characteristics of first-time shareholders (rookies). I portray the rookies of the stock market and present a model to explain portfolio characteristics. The results show that despite the trend of individuals leaving the stock market, there are new individuals investing in stocks. I also show that gender balance among individual shareholders is rather even, which contradicts approximations of previous studies in other countries. The paper also raises the concern of diversifying stock portfolios, as the average portfolio holds less than four shares for all individuals and less than two for rookies. 

    Paper III studies the relationship between IPOs and rookies. The paper highlights whether rookies invest in IPOs. The results show that besides bringing new firms to the stock market, IPOs contribute to that market, as they attract rookies to invest in the IPOs. The results also show that the return for rookies investing in IPOs is lower compared with rookies investing in non-IPOs.

    Paper IV studies the relationship between offer price and post-IPO ownership structure. The paper uses price groups and two definitions of breadth of ownership in the analyses. The results show that firms can affect their post-IPO ownership structure through the offer price.

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    Kappa
  • 7.
    Abrahamson, Martin
    Uppsala universitet.
    Who bought cheap IPOs?: A study of shareholders in Swedish IPOs 2006–20162018In: Proceedings of 2018 Annual London Business Research Conference / [ed] Prof. Mohammad Hoque, London, 2018Conference paper (Other academic)
    Abstract [en]

    This paper analyzes initial public offerings (IPOs) and the post-IPO ownership structure of these firms. The study uses stock ownership records of Swedish firms, together with hand-collected IPO data to analyze the price level of the IPO share and its relationship with the ownership structure. This study shows that for cheap IPO stocks (low nominal priced), individual investors hold a relatively large fraction of the shares compared with IPO stocks with higher nominal price. However, there is a size effect, where the breadth of ownership is higher for larger firms. Thereby, the firm can affect their post-IPO ownership structure when setting the offer price. The study also suggests that there are signs of a seasonal effect, where first quarter IPOs in this sample on average yield a higher initial return.

  • 8.
    Abrahamson, Martin
    et al.
    Uppsala universitet.
    De Ridder, Adri
    Uppsala universitet.
    Allocation of shares to foreign and domestic investors: Firm and ownership characteristics in Swedish IPOs2015In: Research In International Business and Finance, ISSN 0275-5319, E-ISSN 1878-3384, Vol. 34, p. 52-65Article in journal (Refereed)
    Abstract [en]

    In this article, we analyze underpricing of initial public offerings (IPOs) and holdings following offerings in Sweden. By exploiting a unique hand-collected data set with information on the ultimate holdings by institutional and individual investors, as well as boards of directors, we find, as most prior studies, that IPOs on average are underpriced. IPOs with low (high) initial return have higher (lower) holdings by individual investors. Institutional investors are, to a greater extent than individual investors, also able to identify underpriced firms.

  • 9.
    Abu Taka, Malak
    et al.
    Kristianstad University, School of Health and Society.
    Güner, Emra
    Kristianstad University, School of Health and Society.
    Vad bör en bankrådgivare förmedla?: en kvalitativ studie om hur bankrådgivare använder sig utav faktorer för att uppnå en god kundrelation2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Nowadays customers have a sort of relationship with their bank. The relationship can be from savings, loans, stocks and more. Products and services between the different banks have become similar after deregulation in 1986. For that reason, it is significantly important for banks to offer competitive products and services to their customers. This has resulted to more banks have invested many of their resources in order to have more satisfied and loyal customers. Relationship is created in a bank when interrelated factors such as Communication, Commitment, Competence and Conflict handling are achieved. This leads to the purpose of this research, which is to explore if the psychographic factors have an impact on the advisers relationship with the customers.

    The study has used hermeneutic research philosophy combined with an abductive and a qualitative approach. The method is used to create a deeper insight and understanding of the research area. This study has been analyzed through field studies in order to provide answers to the study´s problems and purposes. The bases of the interview questions were selected and gathered from different theories. The interviews were conducted at Sparbanken 1826 in Kristianstad, where bank customers, private advisors and staff officer were interviewed.

    The study indicates if the psychographic- and relationship factors are used in a Swedish bank. The study demonstrates that all four relationship factors used by the bank, however, all the psychographic factors are not used, where there were only valuations executed on the bank

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    kandidatuppsats
  • 10.
    Abu-Tour, Ajat
    et al.
    Kristianstad University, Faculty of Business, Department of Business.
    Iskandarani, Aicha
    Kristianstad University, Faculty of Business, Department of Business.
    Pandemins påverkan på revisionsprocessen: en kvalitativ studie om pandemins påverkan på revisorernas arbetsprocess och användningen av digitala verktyg2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The pandemic covid-19 had a major impact on the working life as workers are urged to comply with restrictions, which include distancing themselves from each other. This means that the auditors in this study had to work from home to reduce the spread of infection. The purpose of this study is to investigate how the covid-19 pandemic has affected the auditors work process and which digital tools have been used during the pandemic. A qualitative method has been used in the study to answer the research question and the purpose of the study. Six auditors from BDO, Frejs revisorer AB, PwC, EY and Mazars have been interviewed. Responses were then analyzed using the study's collection of theories. The collection of data is reported in the results chapter, which shows that the pandemic has affected the auditors both negatively and positively. What has been negatively affected is the auditors social working life, while the positive impact is that it has become more efficient to work from home. Finally, digital tools have been a great support in the auditors work process during the pandemic. Based on the empirical data collection, the pandemic could last many years. The theory in the study and the empirical data collection highlights the possibilities with digitization that makes the auditors independent of the workplace. The auditor’s well-being during the pandemic is what should be put in focus as the pandemic could last many years.

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    fulltext
  • 11.
    Ackzén, Beata
    et al.
    Kristianstad University, School of Health and Society.
    Tuvesson, Clara
    Kristianstad University, School of Health and Society.
    Revisorers välbefinnande i ett kommunikationssamhälle med fokus på digitaliseringens påverkan: en kvantitativ studie2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sjukskrivningarna har ökat markant under de senaste åren på grund av psykisk ohälsa och stress på arbetsplatsen. En bidragande orsak är den ökade digitaliseringen som medför att mängden kommunikationssätt ökar. Detta leder till ständiga avbrott under arbetet av inkommande kommunikationssignaler, vilket gör att många känner att de inte hinner med de viktigaste arbetsuppgifterna. Vårt syfte är att undersöka hur kommunikationssättet skärm till skärm påverkar revisorers välbefinnande. Tidigare forskning tyder på att människor mår bra av sociala relationer och interaktioner med andra människor och att detta har en positiv effekt för individers välbefinnande. För att testa våra hypoteser har en enkät skickats ut till samtliga godkända och auktoriserade revisorer i Sverige. Resultatet visar att ökningen av kommunikationssättet skärm till skärm i samband med digitaliseringen inte behöver vara negativ för revisorers välbefinnande. Kommunikation via mejl kan ha en positiv effekt för revisorers välbefinnande i form av den kvalitet som uppnås. Resultatet visar även att kommunikationssättet telefon har visat sig ha en positiv effekt för revisorers välbefinnande. Dessa resultat kan vara till nytta för arbetsgivare att ta del av för att på så sätt kunna få sina medarbetare att uppleva ett högre subjektivt välbefinnande genom rätt sorts kommunikation. En begränsning med studien är att urvalet endast består av godkända och auktoriserade revisorer. Ett förslag på framtida forskning är att studera hela revisorskontexten för att kunna göra mer generaliserande antaganden. Ett annat förslag på framtida forskning är att använda en kvalitativ metod för att få ta del av respondenternas åsikter djupare.

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  • 12.
    Adamborg, Isabella
    et al.
    Kristianstad University, School of Health and Society.
    Alija, Veton
    Kristianstad University, School of Health and Society.
    Riskbenägenhet och Generation Y: en kvantitativ studie om hur riskbenägenheten påverkas hos Generation Y ur ett demografiskt perspektiv.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The youth of today belongs to a generation called Generation Y and are distinguished from previous generations by a number of characteristic features. However, it is not only these features that can be distinguished between Generation Y and previous generation, but also a different kind of risk behavior.

    Experts agree that there are several factors that affect individuals' willingness to take risks and that these factors vary depending on the individual's age. This often results to, when this field is studied, that scientists aim on a specific age group or generation. Research regarding Generation Y has been conducted, however, there is limited research that specifically addresses Generation Y and risk propensity. Hence, the aim of this research is to examine how demographic factors influence the risk propensity of Generation Y.

    This dissertation adopted a positivist research philosophy with an explanatory purpose. Theory of Planned Behavior is the theory that the hypotheses are based on. The empirical data was collected using a quantitative study, in the form of a survey limited to five institutions of higher education.

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    Riskbenägenhet och GenY
  • 13.
    Adamborg, Isabella
    et al.
    Kristianstad University, School of Health and Society.
    Hansson, Lina
    Kristianstad University, School of Health and Society.
    Anställdas upplevelse av förändrad organisationskultur vid en sammanslagning: En kvantitativ studie utifrån anställdas karaktäristiska drag2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For several years, organizational change in the form of mergers has been an ongoing part of the operational strategy for most organizations. This is to achieve organizational diversity, growth and rationalization. What, however, has failed to take into account is that each organization possesses a specific organizational culture of common and shared views on the organization's values, norms, basic assumptions and perceptions of reality. In order to establish a new and successful unit requires a recreated organizational culture, where employees from different organizations are experiencing a new common and shared sense of organization set foundations.

    What this study would like to contribute is a new angle regarding a change in organizational culture that looks to the employee experience based on the individual characteristic features; neuroticism, extroversion, openness, agreeableness and conscientiousness, which may have significant relevance for achieving a successful merger. This is on account of that an individual's behavior derives from personality features, which highlights the personality of individuals and how they feel, think and act in different situations. It is mainly in situations where the habits and routines changes as the individual characteristic features will be interesting to study to identify how an individual responds to this. A deductive approach will hence be applied with the intention of studying a change in organizational culture with a new angle, which in this case is based on individuals’ characteristics traits. With support from previous research theses have been built, which were tested against empirical data gathered with the help of an organization that has undergone a merger. Based on the purpose of the essay is a combination of methods applied in order to analyze the information from the survey.

    Thesis discussion and conclusion is based on the survey responses collected from the specific organization's staff, apart from the management team. From the results it can be inferred that the study measured the different variables correctly. In contrast, this study could not conclude that there were any significant relationship between these variables, which is explained in the last section of the thesis. 

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    Isabella Adamborg och Lina Hansson
  • 14.
    Adelmann, Kent
    et al.
    Malmö högskola.
    Appladahl, Mats
    Listening Management: lyssna för förändring2013Book (Other academic)
    Abstract [sv]

    I USA är lyssnandeforskning etablerad sedan länge och har de senaste decennierna uppmärksammats på bred front, inte minst inom arbetslivet, där chefer insett att det finns pengar att spara genom effektiv kommunikation på alla nivåer. Och kommunikation kan bara vara effektiv om någon lyssnar. Och ännu effektivare blir den förstås om den som lyssnar dessutom lyssnar effektivt.

    Vi presenterar här en chefsbok för ett ledarskap i förändring. I vårt teknik-, samtals- och kommunikationsintensiva samhälle erbjuder Listening Management för första gången i Skandinavien en möjlighet att slimma kommunikationen genom att lyssna effektivt. Listening Management? fungerar därmed som ett stöd för ett systematiskt, strategiskt och hållbart förändringsarbete. Eller med andra ord: Att lyssna möjliggör förändring, och förändring kräver yssnande

  • 15.
    Ademi, Aida
    et al.
    Kristianstad University, School of Health and Society.
    Stigborn, Ammeli
    Kristianstad University, School of Health and Society.
    To audit or not to audit: How is auditing being used in banks' credit rating processes?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Credit rating systems are complex processes and involve mainly two parties; a company and a bank. The complexity of a relationship between a company and a bank lies in the fact that a company usually has access to more information about the company than the bank. Hence, an auditor acts as a third party who validates the information involved in credit rating processes. The purpose of this dissertation is to explore how auditing is being used in credit rating processes and to identify the role auditing has. In addition, this study recognizes the use of auditing in both Denmark and Sweden, with a goal to compare and explore the differences between the countries.

    In order to collect secondary data, Danish and Swedish banks were interviewed. To be able to explore the rather newly discovered relationship between auditing and credit rating processes, this study was carried out with an exploratory research design. In addition, this study is based on assumptions stated in the Agency Theory, the Positive Accounting Theory and the Stakeholder Model. Because the intention was to use existing theories, a deductive research approach was suitable.

    The empirical findings imply that auditing is being used in banks’ credit rating processes to validate the information and to reduce the risk. The trustworthiness of auditors and the relationship between a company and a bank influence banks’ perceptions regarding the creditworthiness of companies. The role of auditing is rather common in Denmark and Sweden, whereas the amount of accessible information is higher in Sweden than in Denmark. The pattern is that more information diminishes the risk and implies that the role of auditing is less important.

    This study is limited to only taking the bank’s perceptions of auditing into consideration, leaving out other stakeholders. Moreover, the examination is restricted to Danish and Swedish banks. The findings are interesting for banks and small companies to consider, because they explain the importance of auditing other components such as customer relationship. As a conclusion, the findings would be appropriate for Swedish banks to review in order to evaluate possible consequences of the statutory audit.

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    FULLTEXT01
  • 16.
    Ademi, Pajtesa
    et al.
    Kristianstad University, School of Health and Society.
    Wester, Simon
    Kristianstad University, School of Health and Society.
    Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning: en analys av den svenska marknaden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The auditors maintain an essential roll as an independent authority for control of financial information governed by rules and regulations. In the modern society it’s crucial for the companies to present correct information within annual reports for the stakeholders. It’s a complex task for the auditors to make an adequate judgment of the companies ongoing business if an audit modified opinion should be issued which may not lead to any misjudgements. As the results of such a misjudgement will have huge consequences for both client and auditor. Issuing a going concern modified audit opinion may result in large loss of revenues for the auditors as well as negative information to the stakeholders of the company which may lead to serious consequences for the business of the company. As example on measures taken by the company is to replace their auditors or that the company files for bankruptcy, which means that the self-fulfilling prophecy is accomplished. The purpose of this paper is to show if it exists a correlation between the losses of auditors revenues when issuing a first going concern modified audit opinion by Swedish auditors. In addition this paper will prove if it exists a correlation between issuing a going concern modified audit opinion and the probability of bankruptcy for the revised company.

    This paper applies a quantitative method to explain the correlations. This analysis is made by the selection of a test group of 169 companies which have received a first going concern modified audit opinion during the financial year of 2009. The test group has been compared by a control group of 169 companies which are financial distressed but have not received a going concern modified audit opinion. To prove whether if it exist any correlations statistical calculations is applied.

    The results of this paper determine the existence of a correlation between issuing a first going concern modified audit opinion and audit switch. The longer the audit tenure has lasted the lesser is the probability that a going concern modified audit opinion to be issued. However this paper finds no evidence of any correlation between issuing of a going concern modified audit opinion and company bankruptcy which reject the existence of self-fulfilling prophecy.

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    Kandidantexamen
  • 17.
    Adhikari, Pawan
    et al.
    England.
    Kuruppu, Chamara
    Norge.
    Ouda, Hassan
    Egypten.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Norge & Polen.
    Ambalangodage, Dayananda
    Sri Lanka.
    Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka2019In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary-spanning process, organisational communication, power disparity, and dominance. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability. Points for practitioners Public sector accounting practitioners should realise the importance of considering the specific contexts of emerging economies, including the power structures, communication channels, informal networks and communication flows, prior to the diffusion of reforms. When such contextual elements are de-emphasised, reforms would tend to encounter delay and resistance, ongoing reforms in Egypt, Nepal and Sri Lanka serving as examples. Also, instead of delegating power to professional accountants and expert groups, they can be employed as boundary spanners to facilitate communication with government accountants about the technical complexities of public sector accounting reforms. This may help establish an efficient communication network and strengthen interpersonal and informal networks, enabling reforms to pass through the diffusion trajectory without being stifled at the implementation phase.

  • 18.
    Adolfsson, David
    et al.
    Kristianstad University, School of Health and Society.
    Krook, Daniel
    Kristianstad University, School of Health and Society.
    Ekonomistudenters uppfattningar om jämförbarhet: en studie som tål att jämföras2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att förklara ekonomistudenters uppfattningar kring redovisningens jämförbarhet. Den vetenskapliga och empiriska metoden som använts i studien är positivistisk med en deduktiv ansats. Studiens empiri är insamlad genom en webenkät. Respondenterna bestod av ekonomistudenter vid fem olika högskolor/universitet i Sverige. Dessa valdes då de har unika egenskaper och kunskaper om företagsekonomi och redovisning. Den teoretiska referensramen utgår ifrån aktuell forskning kring redovisningens jämförbarhet och vad som påverkar denna. Institutionell-, intressent-, professions- och legitimitetsteori kan förklara varför företag väljer att presentera olika saker på olika sätt i sina finansiella rapporter till utomstående intressenter och därför utgår studien ifrån dessa.  Vilken information som presenteras och hur denna presenteras och varför den presenteras som den gör är kärnan som påverkar jämförbarheten mellan finansiella rapporter. Resultatet och slutsatserna visar att det inte går att statistiskt säkerställa hur ekonomistudenter uppfattar hur jämförbarhet mellan finansiella rapporter bäst nås, genom att flera eller ett fåtal metoder används. Studien visar att jämförbarhet uppfattas vara viktigast inom det egna företaget över tid samt för företag inom samma bransch. Vidare visar studien att ekonomistudenter uppfattar upprättarens tolkningar och egna bedömningar samt att använda metoder påverkar jämförbarheten i kombination med verkställande myndigheter (t ex Skatteverk). Även upprättarens förståelse för redovisningens syfte och mål är viktiga för jämförbarheten. 

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    fulltext
  • 19.
    Aganovic, Adi
    Kristianstad University, Faculty of Business.
    Revisorns betydelse vid kreditbedömning; sett ur bankens perspektiv: effekten av en avskaffad revisionsplikt2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige med avsikt att underlätta villkoren för de minsta företagarna. Kraven för frivillig revision är att företagen inte överstiger mer än ett av följande värden; högst tre anställda, nettoomsättning på högst 3 miljoner kronor och balansomslutning på högst 1,5 miljoner kronor. Syftet med en revisor var att denne skulle generera trygghet och trovärdighet både internt och externt. Internt i företaget som har reviderats samt även externt för att minska osäkerheten för bolagets intressenter och att förstärka den finansiella informationen som tillförlitlig. Trygghet och trovärdighet används ofta gentemot banker vid kreditbedömning. Syftet med studien är att undersöka revisorns betydelse för bankernas kreditbedömning sju år efter att revisionsplikten avskaffats. Vilken betydelse har den för småföretag i Sverige sett ur bankernas perspektiv? Utöver revisorns betydelse vill jag studera vilka faktorer banker utgår ifrån när man gör sin kreditbedömning av småföretag och om det finns svårigheter kring kreditbedömningen. Utifrån en kvalitativ studie har sex banker/kreditgivare intervjuats där empiri samlats in för att svara på dessa forskningsfrågor. Studien visar att revisorn har betydelse vid bankernas kreditbedömning av småföretag efter avskaffandet av revisionsplikten. Revisorn fungerar som en kvalitetsstämpel där banken kan känna sig trygg i att siffrorna från den kvantitativa informationen stämmer samt att det skapar ett förtroende mellan kreditgivare och kredittagare. 

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  • 20.
    Ahlfridh, Philip
    et al.
    Kristianstad University, Faculty of Business.
    Nordström, Ebba
    Kristianstad University, Faculty of Business.
    Intellektuellt Kapital: Medelstora företags rapportering av intellektuellt kapital2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has solely been focusing on companies with the restriction LargeCap and in this study we have studied what MidCap companies report regarding intellectual capital. The study results show a similar pattern with previous studies that has only analysed LargeCap.

     

    The purpose of this study is to examine what MidCap companies reports about intellectual capital, with collected data from Swedish listed companies. To meet the purpose has literature from previous research and empirical data from the sampled companies' annual reports from 2014 and 2018 been used. Due to this could an issue be established: which parts of intellectual capital are the listed companies reporting?

     

    The study of MidCap companies follows the same pattern in the reporting of intellectual capital as LargeCap companies. However, the result shows a lower frequency of reports in MidCap companies in relation to previous research about LargeCap companies.

     

    The study has contributed to a new theoretical perspective to illustrate companies reporting regarding intellectual capital. The research has contributed to differences in companies reporting are not dependent on the size to assess a reporting pattern. An empirical contribution is that the study has brought a new sample group for an existing theory and the practical contribution is that the stakeholders are getting informed which parts of intellectual capital companies are reporting and also how companies can utilize this study to adjust their reporting of intellectual capital. 

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  • 21.
    Ahmed, Danial
    et al.
    Kristianstad University, School of Health and Society.
    Oldehed, Erik
    Kristianstad University, School of Health and Society.
    Relationen mellan ägarstruktur, agentkostnad och risk i EU-länders banker2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous financial crises have resulted in a greater focus on bank’s risk taking. The crises have shown how the bank’s instability may create a devastating effect on the global market, which has given rise to several studies focus on bank’s risk. Bank’s attitude towards risk taking can be explained by its ownership structure where the owners may have different risk preferences.

     

    Research studies have found a relationship between the concentration of ownership and bank risk, but without any consensus on the sign of the relationship. The purpose of this study is to investigate how ownership concentration affects bank’s default risk. The study has been performed on banks within the EU countries. Furthermore, the nature of the bank’s largest shareholders has been taken into consideration to distinguish whether they have an impact on the relationship between ownership concentration and risk. In addition, six hypotheses were formulated which aim to investigate the relationship between ownership concentration, agency costs and the default risk, based on the agency theory and theories on corporate governance. For this study’s survey a quantitative method has been used in conjunction with a deductive approach.

     

    Our findings show that there exists a relationship between ownership concentration and bank risk. More specifically, our study shows that the relationship is different depending on the nature of the owner. For some types of owners, we have identified a positive relationship between ownership concentration and bank’s default risk, while for other types of owners we have instead identified a negative relationship. Finally, this study shows that agency costs are greater when shareholders perform a lower degree of monitoring of the management. 

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  • 22.
    Ahmed, Halgan
    et al.
    Kristianstad University, School of Health and Society.
    Nilsson, Sandra
    Kristianstad University, School of Health and Society.
    Vilka faktorer förekommer, och hur utförligt beskrivna är de, i kommuners beslutunderlag vid fastställande av VA-taxan?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose:

    The aim of this study is to analyse the factors that occur in decision-making purposes in the determination of VA-fee and the detailed description of what these are. This is to give a fully recognition of the basis for decision data that is based on the municipalities in Sweden.

    Method:

    Inferring the hermeneutic philosophy probably a greater understanding realized when we test the knowledge gained by conducting a pilot study. This means that during the course of the study we moved between theory and empirical data, and obtained an adbuctive reaearch approach.

    Theory:

    The study is based on previous research in the area that has been used to identify our traditional and non-traditional factors.

    Empiric:

    The data collection method we have used is a semit-structured depth interview based on five different municipal water and sewage operations, all traditional forms.

    Analysis:

    We performed a comprehensive analysis to identify differences and similarities between the municipalities and the existence of the factors. All municipalities are taking account of traditional factors when they occur but it varies between the non-traditional factors, and its occurrence.

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  • 23.
    Ahmeti, Ilir
    Kristianstad University, School of Health and Society.
    Aktievärdering: aktievärderingsmodeller och dess tillämpning vid privatplacering2010Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Background The stocksaving has during the last century increased and become more popular in Sweden and during the last 20 years the number of Swedes who save in stocks has more than doubled. While the interest in stocksaving has increased so has the interest in private saving. Today there is a group of people who live of the income which is generated from the stockmarket, they are called “Daytraders” and they do “Daytrading”.  They constantly observe the stockmarket and act as soon as new information that can affect the stockrate is revealed. And then there is also a group which makes purchases a few times a week or more seldom.

     

    The valuationmodels have through time changed and there are several models to choose from. The models are built by many complex assumptions that can affect the outcome of the valuation.

     

    Purpose The purpose of this essay is to examine which of the theoretical stockvaluationmodels are used in private saving, and to find the reasons for the choice of model. In cases when the stockvaluationmodels are not used as a main valuationmodel a part of the purpose is also to find other factors that can affect the outcome of the valuation.

     

    Method Based on the purpose the choice was made to use a qualitative method with personal interviews as a tool. The choice of method and tool was based on that depth information was needed to fulfill the purpose. My examination comprises five persons who do private saving in stocks. Their activity on the stockmarket varies, meaning that some buy more frequently and some more seldom. 

     

    Result The result of my examination shows that several of the theoretical stockvaluationmodels are not used in private saving, there are only two models that the privatesavers actually use. There are mainly three arguments to why the theoretical stockvaluationmodels are not used in private saving. The first argument is that the responders consider several models not to be motivating, they are not relevant. The second argument is that some of the models are considered to complicated and the third argument is that in many cases there is a lack of useable data.

    

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  • 24.
    Ahonen, Aila
    et al.
    Finland.
    Persson, H. Thomas R.
    Kristianstad University, Faculty of Business, Avdelningen för arbetsliv. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Social entrepreneurship and corporate social responsibility in team sport clubs: two cases from Sweden and Finland2019In: Sport entrepreneurship and public policy: building a new approach to policy-making for sport / [ed] Vanessa Ratten, Cham: Springer, 2019, p. 7-21Chapter in book (Other academic)
    Abstract [en]

    Small and large sport clubs, in big cities or in the countryside, need to respond to external pressures created by social, financial and environmental factors. These pressures may come from the commercial environment, communities, national governing bodies, or political stakeholders. This chapter introduces the reader to the current pressures faced by Nordic sport clubs and the entrepreneurs’ role in the clubs’ development through the lens of entrepreneurship, and especially social entrepreneurship. This chapter addresses the role of the entrepreneur in relation to the triple bottom line of corporate social responsibility (CSR)—economy, environment, and society—in the context of Finnish and Swedish team sport clubs by using two football clubs as examples.

  • 25.
    Alaba, Folasade
    et al.
    Kristianstad University, Faculty of Business.
    Ghanoum, Salim
    Integration of Artificial Intelligence in Auditing: the Effect on Auditing Process2020Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Business growth comes with complexity in operations, leveraging on the use of technology-based decision tools are becoming prominent in today's business world. Consequently, the audit profession is tuning into this change with the integration of artificial intelligence systems to stay abreast of the transformation.

    The study is a qualitative research. It adopted an abductive approach. Data used for the study was collected through a semi-structured interview conducted with auditors from auditing firms within Sweden that has adopted the use of  AI-based tools in their audit process. As a result of exponentially increasing data, auditors need to enhance the processing capability while maintaining the effectiveness and reliability of the audit process. The study strongly agree that the use of AI systems enhances effectiveness in all stages of audit process as well as increases professionalism and compliance with standards. The study however favored the use of AI-enabled auditing systems as opposed to the use of traditional auditing tools.

    Acquiring adequate skills in handling the AI tool and sound professional skepticism of auditors was seen to be an underlying factor that would further boost the interaction between AI tools and audit process. This prompted the need to modify the initially drawn research model to include skills in handling IT tools and audit professional competency. This which substantiated the abductive approach of the study.

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  • 26.
    Al-Asi, Karim
    et al.
    Kristianstad University, School of Health and Society.
    Axelsson, Victor
    Kristianstad University, School of Health and Society.
    Är fyra år bättre än tre?: Hur påverkar akademisk bakgrund en revisors framtid?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I juni 2013 ändrade Revisorsnämnden utbildningskraven för att bli auktoriserad revisor, numera räcker det således med tre års akademisk utbildning. Minst antal utbildningsår för auktorisation är fortfarande åtta, men den nya regleringen resulterar i att två av dessa utbildningsår valfritt kan fördelas mellan den akademiska eller praktiska utbildningen. Revisionsbranschen lockar årligen till sig en mängd nyutexaminerade studenter, varav de flesta troligtvis har ambitioner om att bli framgångsrika revisorer. Mot denna bakgrund torde det vara intressant för studenter, högskolor/universitet och revisorer att få reda på hur man bäst fördelar sina utbildningsår, för att inhämta de bästa förutsättningarna inför auktorisationsprovet. Syftet med denna studie därför är att förklara hur man bäst fördelar åren inom den akademiska respektive praktiska utbildningen för att uppnå auktorisationen på kortast tid, med bäst provresultat och med störst sannolikhet att bli godkänd. Studien fokuserar på att undersöka revisorer som har skrivit auktorisationsprovet minst en gång. Genom kvantitativ data från 76 respondenter, har vi lyckats få fram resultat som indikerar att ett års extra akademisk utbildning troligtvis resulterar i bättre förutsättningar inför auktorisationsprovet. Resultaten från undersökningen kunde inte verifiera studiens hypoteser. Det har däremot kunnat påvisas vilken roll byråerna har för förutsättningarna, inför auktorisationsprovet. Det vill säga, de revisorer som jobbar på en större byrå tycks bli auktoriserade på kortare tid samt uppnå bättre provresultat i jämförelse med revisorer på en mindre byrå. Vidare resulterade studien i att individer med en magisterexamen, eller högre, tenderar att jobba på en större byrå, medan individer med en lägre examensnivå tenderar att jobba på en mindre byrå.

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  • 27.
    Albin, Rebecca
    et al.
    Kristianstad University, School of Health and Society.
    Eriksson, Gustav
    Kristianstad University, School of Health and Society.
    Cut your hair and get a job: A study of how Swedish employers see business graduates from an ambidexterity perspective2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Employability is a field of research and a concept that has developed considerably over the past century. Today, employability contributes to discussions in higher education, psychology and even labour market politics. What influences employability is thus of great importance to a number of stakeholders. Since employability consists of assets that make an individual employable, the employer’s perception of employability is essential. An area within organisational strategy called ambidexterity discusses the competitive advantage that can be obtained by hiring staff with certain characteristics, indicating that there could be a relation between ambidexterity and employability.

     

    The purpose of this study is to explain how organisational ambidexterity influences employers’ preference in regards of employability. To do so, a conceptual model was developed from theoretical research. The model included: education, experience and personal characteristics. A questionnaire was used to collect data in order to explain the relation between ambidexterity and employability.

     

    The findings of the study did not show that organisational ambidexterity influences employer preferences regarding employability considerably even though indications that a relation exists were found. Moreover, the study findings indicated that other factors such as gender and age of recruiter might have an influence on employer preferences instead. 

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  • 28.
    Alcheva, Valentina
    et al.
    Kristianstad University College, School of Health and Society.
    Yonggang, Cai
    Kristianstad University College, School of Health and Society.
    Lingyan, Zhao
    Kristianstad University College, School of Health and Society.
    Cause related marketing: how does a cause-related marketing shape consumer perception, attitude and behaviour?2009Independent thesis Advanced level (degree of Master (One Year))Student thesis
    Abstract [en]

    American Express initiated a new marketing strategy twenty-five years ago. Forevery new card user the company donated one cent for the recovery of the Statueof Liberty. The success of the campaign exceeds the expectations. This strategywhere a company declares to spend a defined amount of money for a special causein order to push up its sales is called Cause-Related Marketing. Now more andmore companies use the cause-related marketing strategy as a way out of saturatedmarkets and growing consumer awareness. Billions of dollars are spent every yearin cause campaigns.

    Because it is a relatively new approach many researches has shown interest in thismarketing communication strategy. However, there is still lack in the field ofcause-related marketing and especially in the consumer part.

    This is also the field of interest for this dissertation and in particular how doescause-relates marketing strategy shape consumer attitude, perception and buyingbehaviour? In order to find out the answer of this question we relied on differenttheories and in addition we conducted a questionnaire among international students.

    The results, even though restricted trough the sample, showed that there is aconnection between the cause-related marketing and buying behaviour andattitude. Consumers are more likely to support companies which are engaged incause campaigns and tend to develop positive attitude toward this company and itsproducts. The research was limited to sample of students who took part in thequestionnaire. A further investigation in this field could deliver deeperinformation and be useful for companies and researchers in the field of marketingcommunication and marketing strategies.

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  • 29. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, A
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of institutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.

  • 30. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, G
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of intitutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    More than 30 years have passed since first calls to see accounting as social and institutional practice (Burchell et al., 1980; Hopwood, 1987; Hopwood & Miller, 1994). During these years, a significant number of theories have been striving to extend and challenge the hegemony of particular ways of seeing accounting (Jacobs, 2012) with acknowledging the need for inter-disciplinary approach and theoretical pluralism in contemporary studies. Within this theoretical pluralism, the institutional theory was recognized as one of the dominating theories in accounting research during last decades (Jacobs, 2012; Lounsbury, 2008; Modell, 2015).

    However, despite acknowledging the paradigmatic developments of institutional theory into several streams in organisational science (DiMaggio, 1988; Lawrence et al., 2009, 2011; Oliver, 1991; Thornton et al., 2012), few attempts were done to make a separate review of these  streams and their value for accounting literature (Modell, 2009). Here, influential work of Lounsbury (2008) rather reflected organizational science literature with seeing accounting as a context which can give crucial insights into institutional and practice theories rather than vice versa. Jacobs (2012) in his study of theoretical pluralism in accounting research during 1992-2008 acknowledged the institutional theory domination but made few reflections on its progressions and implications for seeing accounting as social and institutional practice. And finally, more recent studies of Modell and his colleagues (Modell, 2015; Modell et al., 2017) made overviews of two streams of institutional theory (e.g. logic and work) and institutional theory combination possibility with other theories. While giving the valuable insights into understanding of issues related to theories combinations in accounting, these studies hardly review the accounting literature related to institutional theory streams which were criticised for apolitical nature but at the same time acknowledged as self-sufficient.

    Therefore, it seems that current studies rather ignore or criticize specific institutional theory streams, jumping into possible theory combinations agenda without revealing the value of these streams for accounting research. Such tendency may potentially lead to marginalization of accounting knowledge (Jacobs, 2016; Jacobs & Cuganesan, 2014) with the use of these streams under the quest for contribution to the interdisciplinary literature.

    In this regard, this paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. But at the same time, but their application, especially in a combined form,  can also raise criticalities within theoretical pluralism agenda. Therefore, we construct our research questions as:

    • How have the emerging stream of institutional theory (IL, IE and IW) been used by accounting scholars?
    • How have these streams influenced accounting research?
    • What could be done in the future accounting research using emerging streams  of institutional theory?

    In order to answer these research questions, we compile a structured literature review (Massaro et al., 2016) of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). As a frame for analysis of the paper, we use conceptual clarification and analytical framework proposed by Lukka and Vinnari (2014) who made a distinction between domain theory and method theory in order to capture the relations between common knowledge about accounting as a social practice and the theories used to extend this knowledge. Applying to our paper, domain theory refers particularly to a set of knowledge about accounting as social and institutional practice. Method theory (i.e. IL, IE, IW) is a meta-level conceptual system, which can offer alternative perspectives and add new understanding/insights into domain theory. Following this analytical distinction, we examine the way how current accounting literature utilizes the selected institutional streams in domain-method dimension, how the theory or their combination (if any) are justified and used in a flow of argument for understanding of accounting practice.

     

  • 31.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Nord University.
    Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap2018In: Accounting, auditing and accountability journal, E-ISSN 0951-3574, Vol. 31, no 4, p. 1098-1123Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment's development, the institutional work was trapped by various actors' individual reflexivity forms and in this way limited PB's dialogic potential. Originality/value The study shows the importance of understanding and managing individuals' reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

  • 32.
    Alex, Bengtsson
    et al.
    Kristianstad University, Faculty of Business.
    Fanny, Sundquist
    Kristianstad University, Faculty of Business.
    Doing Well by Avoiding Bad: consumers' Perceptions of CSR and the Effect on Consumer-Based Brand Equity2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem Formulation: The clothing industry is characterised by fierce competition and booming growth. Since the start of the century, clothing consumption has increased tremendously. While consumers are demanding more clothes at cheaper prices, interest for sustainable sourced clothes is also on the rise, especially amongst the younger population. Thus, engaging in CSR could offer potential brand advantages for companies competing in the clothing industry.

    Purpose: The purpose of this thesis is to explain the relationship between consumers’ perceptions of the organisational actions that are perceived as “doing good”, “avoiding bad” and “doing bad”, and Consumer-Based Brand Equity.

    Methodology: This thesis adopts a quantitative research method with questionnaires distributed physically at universities and shared in student Facebook-groups. The data collected from the questionnaire consists of 205 valid answers from students at Swedish universities.

    Findings/Conclusions: The findings based on multiple regression analyses on the results of the distributed questionnaire suggest that organisational actions that are perceived as “avoiding bad” can positively affect Consumer-Based Brand Equity. Furthermore, the findings did not support that engagement in activities that are perceived as “doing bad” is detrimental to Consumer-Based Brand Equity, nor that philanthropic activities that are perceived as “doing good” positively affect Consumer-Based Brand Equity.

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  • 33.
    Alexandersson, Emma
    Kristianstad University, School of Health and Society.
    Bakom deras ryggar: En studie om intern kontroll2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    After the big scandals of the 21st century, internal control became a crucial role amongst most companies. According to previous research, strong internal control can protect companies from frauds, errors and mistakes. This study clarifies the variation in companies’ information concerning internal control. Furthermore, a quantitative method is used to successfully respond to this purpose and the information is composed from the annual reports of 235 listed companies in Sweden. This study has a theoretical framework that is based on previous research and several different theories. The theories that are used is legitimacy theory, agent theory, positive accounting theory and institutional theory. Consequently, based on this outline, five hypotheses are developed. Further, these hypotheses are tested using various statistical analyzes. The result of this study indicates that there are numerous of factors that may affect the company's information regarding internal control in the annual report. Conclusively, the study indicates that size, ownership structure and the application of the COSO framework affect the amount of disclosures in the company's annual reports. In addition, the study indicates that the quantity of information disclosed in the annual reports is not depended on the industry or audit firms used.

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  • 34.
    Alexius, Susanna
    et al.
    Stockholm University.
    Cisneros Örnberg, Jenny
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Logics and practices of board appointments in hybrid organizations: the case of Swedish state-owned enterprises2018In: Managing hybrid organizations: governance, professionalism and regulation / [ed] Susanna Alexius & Staffan Furusten, 2018Chapter in book (Other academic)
  • 35.
    Alfakir, Tammam
    et al.
    Kristianstad University, Faculty of Business.
    Abdullah, Saleh
    Kristianstad University, Faculty of Business.
    “Auditors’ journey to the top”: The case of Sweden2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face.The findings are based on semi structured interviews and internal documents. There is significant effect between profitability and promotion to partner beside many more aspects such as Reputation, personal characteristics, promotion systems, personal branding, overtime, industry specialized, education and gender, but being profitable was the most important one.

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  • 36.
    Alfredsson, Anton
    et al.
    Kristianstad University, Faculty of Business.
    Thuvesson, Emelie
    Kristianstad University, Faculty of Business.
    Värdet av revisorn: Branschtillhörighet som en förklarande faktor för klientföretagets uppfattade kärnvärde och mervärde2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor.

    The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries.

    The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor.

    The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

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  • 37.
    Alftén, Isabelle
    et al.
    Kristianstad University, Faculty of Business.
    Håkansson, Sofia
    Kristianstad University, Faculty of Business.
    Revisorns bedömning av fortsatt drift: en kvalitativ studie om faktorer som kan påverka revisorns bedömning av fortsatt drift2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Skandaler inom revisionsprofessionen har lett till en ökad kritik mot revisorer, eftersom deras förmåga att upplysa om problem med fortsatt drift ifrågasattes. I revisionsberättelsen ska revisorn uttala sig om det föreligger tvivel till fortsatt drift, vilket är ett stort ansvar eftersom det handlar om en bedömning av framtida händelser. Forskning visar att bedömningar av fortsatt drift mellan byråer skiljer sig åt beroende på olika faktorer som kan påverka revisorns bedömning. Detta leder till en nyfikenhet för vilka faktorer som kan påverka revisorns bedömning av fortsatt drift.

    Syftet med studien är att identifiera revisorer i olika revisionsbyråers tillvägagångssätt vid bedömning av fortsatt drift för att skapa en ökad förståelse för vilka faktorer som kan påverka en revisors bedömning av fortsatt drift.

    Studiens ansats är abduktiv där teorin utgår ifrån revisorns bedömning av fortsatt drift, men som vidare innehåller teorier som kan förklara och hjälpa till att tolka hur revisorn fattar sitt beslut om fortsatt drift. För att få ytterligare förståelse har semi-strukturerade intervjuer utförs med auktoriserade revisorer på olika revisionsbyråer. Empirin från intervjupersonerna resulterar i nya iakttagelser i form av de berättelser revisorerna ger om sin kunskap och erfarenhet av fortsatt drift.

    Slutsatsen av denna studie är att de olika faktorer som påverkar revisorns bedömning av fortsatt drift är byråstorlek, klientportfölj, kunskap, erfarenhet, specialistpersonal, beslutsstöd, användning av beslutsstöd, samt lagar och standarder.

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  • 38.
    Ali, Adnin
    et al.
    Kristianstad University, School of Health and Society.
    Brånemo, Josefin
    Kristianstad University, School of Health and Society.
    Vi tar tempen på ert CO2-utsläpp!: en studie av hållbarhetsredovisningars användbarhet2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it’s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It’s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.

    Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.

    In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method “Sustainable Value Approach” was subsequently performed. The purpose of this study was to examine the usefulness of sustainability reports by using the Sustainable Value methodology. As a bonus, we determined how effective the six firms used their carbon resources, in monetary terms.

    We found out, that all sustainability reports have been useful to make calculations under the Sustainable Value methodology. Only Atlas Copco gave a positive sustainable value (SV),which means that only Atlas Copco has generated higher returns with its carbon emissions compared to our benchmark had with the same emissions.

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  • 39.
    Ali, Ahmed
    et al.
    Kristianstad University, Faculty of Business.
    To, Sally
    Kristianstad University, Faculty of Business.
    Internrevision: En studie om internrevisionens roll och förväntade värde2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review.

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  • 40.
    Ali, Elda
    et al.
    Kristianstad University, Faculty of Business.
    Kerpčarová, Tereza
    Kristianstad University, Faculty of Business.
    Family buying behaviour: parents’ perspective of children influence on their buying behaviour2019Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Even though power and influence of children on family buying behavior is growing little is known about their involvement. Previous studies of family and household consumption often neglect the role of children in decision-making, but nowadays, children are becoming one of the most powerful influencers in family buying behavior. They dominate family buying decision and can influence their parents in many product categories from cars till regular grocery shopping and therefore the question arises, what influences children when requesting products and what strategies they use to make their parents yield to their requests. Thus, this research paper tries to explain how are influence strategies that children use and family complexity related to parents buying behavior of groceries. The primary data have been collected through an electronic questionnaire, which resulted in sample of 164 parents respondents from around the globe. The data were analyzed by using various statistical tools and concluded that (1) aggressive, persuasion, rational and knowledge strategies are positively affecting parents buying behavior, (2) non-traditional family structure has positive impact on buying behavior, (3) older children have more influence power over parents buying behavior and (4) number of children has no significant influence on parents buying behavior.

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  • 41.
    Alibrahim, Issam
    et al.
    Kristianstad University, Faculty of Business.
    Restum, Hussam
    Kristianstad University, Faculty of Business.
    The necessary evil: the challenges of manufacturer's transformation process towards servitization in the B2B context2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The servitization process of capital goods manufacturing is a contemporary issue and indicates that organizations are transforming from offering only products and goods to providing combinations of augmented services with their products.

    Purpose: The purpose of this thesis is to contribute to the body of knowledge on servitization and the challenges that manufacturers face in the transformation process towards servitization in a B2B context.

    Method: Through conducting a single- case study on a capital goods manufacturing organization in Sweden and interviewing six directors within the organization we have developed and intensified the current literature covering the challenges that encounter the organizations within this process.

    Findings/conclusions: Challenge facing a servitized manufacturer business is how to handle service offering customization to suit the final customers ' distinctive requirements. To guarantee adequate delivery, it is essential to have standardized control processes to guarantee consistency and quality of service offerings.

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  • 42.
    Alic, Enes
    et al.
    Kristianstad University, Faculty of Business.
    Kamberi, Agon
    Kristianstad University, Faculty of Business.
    Vad sker med redovisningsassistenterna i en digital föränderlig värld?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Digitization has an impact on the change that the accounting industry is undergoing. The vision of development is to automate and systematize society, which means that the technology mainly implements tasks of society. The study aims to dig deeper which effects the digitization has on the accounting firm. These effects are derived from an analysis model in which the role of the accounting assistants is questioned. Employees with different occupational positions at the accounting firm have been interviewed for empirical data collection. The interviews were conducted in a purposeful manner, since the selection is aimed at employees who are helpful in answering the study's question and purpose. The interviews were used to find links with the theoretical reference frames. With the help of the theoretical frame of reference and the collected empirical data, conclusions have been drawn that digitization causes different effects. The work approach is streamlined by automating the basic tasks of the accounting firm. The streamlining will lead to the accounting firm being able to deliver a broader service during the same time frame, which leads to increased client satisfaction. Quality achieves higher levels by increasing customer satisfaction. When the accounting firm delivers services with higher time gains, profitability will be higher. Profitability is something accounting firms and other businesses strive for, therefore it is likely that digitization will be implemented even more. Finally, the different effects of digitization show that the need for accounting assistants is diminishing, which is why digitization is partly perceived as a threat.

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  • 43.
    Alimi, Liridona
    et al.
    Kristianstad University, Faculty of Business.
    Matic, Alexandra
    Kristianstad University, Faculty of Business.
    Förändringar för börsnoterade företag efter konvertering till IFRS 152019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate what changes listed companies experience after a transition to IFRS 15. The study's scientific method is of qualitative research where the data collection is made through interviews. The study's selection consists of eight respondents from eight different listed companies. The selected respondents were chosen because of their knowledge of IFRS 15 and experience with IFRS both before and after the implementation of IFRS 15. Furthermore, the theoretical reference framework consists of four organizational changes as in systems and reporting systems, internal controls, disclosure requirements and contract design. The study has also chosen institutional theory as the basis because it explains how institutional forces influence companies to make changes. In the theory of the study, work tasks were mentioned as an indirect impact on companies. The study therefore chose to include work tasks as a fifth change in the empirical data collection. Results and conclusions show that the majority of respondent’s experience change and additional work regarding new disclosure requirements according to IFRS 15. In addition, the study shows that a minority of respondents introduced new systems and internal controls after the transition to IFRS 15. Due to that all the companies' current systems and policies are consistent with IFRS 15, the majority of respondents’ have experienced that contract design and work tasks have remained unchanged after the transition to IFRS 15.

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  • 44.
    Al-Mashat, Dolfakar
    Kristianstad University, School of Health and Society.
    Företagens val att bestyrka hållbarhetsredovisningen: en studie om hur de svenska börsnoterade företagen påverkas av olika faktorer vid bestyrkandet2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Samhällets förväntningar kring ansvarstagandet hos företagen har ökat drastiskt under de senaste årtionden. Som följd till detta har antalet företag sedan 1900-talet i större utsträckning börjat redovisa icke-finansiella rapporter frivilligt. Dessa icke-finansiella rapporter har sin benämning idag som hållbarhetsredovisning. Det kvarstående problemet är trovärdighetsgapet på hållbarhetsredovisningarna och som lösning till problemet kan en tredje-part anlitas i syfte att säkerställa att hållbarhetsinformationen är trovärdig. Denna säkerställning som tredje-parten utför benämns bestyrkande. Syftet med denna uppsats var att undersöka hur olika faktorer påverkar de svenska börsnoterade företagens val att låta hållbarhetsredovisningar bestyrkas samt valet av bestyrkandegivare. Den positivistiska forskningsfilosofin har använts i uppsatsen och det har anammats en kvantitativ metod med en deduktiv ansats.

    Faktorerna som har undersökts är lönsamhet, branschtillhörigheten, användandet av Global Reporting Initiative (GRI):s riktlinjer samt företagsstorlek. Datainsamlingen har skett genom skriftiga källor där information hämtades från alla 255 svenska börsnoterade företag. Endast 105 av de 255 företagen hade upprättat en hållbarhetsredovisning och ingick i studien. Hypoteserna prövades genom statistiska tester och analyser med utgångspunkt i uppsatsens teoretiska referensram.

    Resultatet visade att bestyrkande samt val av bestyrkandegivare inte påverkades av lönsamhet. Bestyrkande påverkades inte heller av bransch och GRI, men däremot av storlek. Vidare påverkades bestyrkandegivare inte av storlek, men däremot av bransch och GRI. Detta eftersom de större företagen har bättre resurser och därmed mer råd att bestyrka hållbarhetsredovisningen. De börsnoterade företagen i Sverige som befinner sig inom de sociala- och miljökänsliga branscherna säkerställer sin legitimitet gentemot samhället och därför anlitar de revisorer vid bestyrkandet av hållbarhetsredovisningen. Det föreligger ett åtagande av GRI:s riktlinjer som är förknippat med kravet att lämna trovärdig information. Denna rapporterade information i hållbarhetsredovisningen blir mer trovärdig med bättre kvalitét genom ett bestyrkande av revisorer.

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  • 45.
    Al-Merza, Azer
    et al.
    Kristianstad University, Faculty of Business.
    Pacolli, Festim
    Kristianstad University, Faculty of Business.
    Jämställdhet inom revisionsbranschen: en kvalitativ studie om kvinnliga revisorers karriärval2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the auditing industry, few women appear in higher positions and especially in the position of co-owner. Previous research has also shown differences in the equality at the higher positions in the audit firms. Even though it has become more equal in the lower and middle positions in the auditing industry in recent years, there are still very small changes in the co-owner position. The purpose of this study is to understand and try to get a more detailed and multifaceted picture of how the career choices for authorized female auditors can look.In order to answer the study's question, the study was conducted with a qualitative method and with semi-structured interviews. The study is based on theories and previous research in the field of female auditors' careers in the auditing industry. The empirical material has been collected using semi-structured interviews with female authorized auditors from different auditing firms. Furthermore, the analysis has illustrated various theories and factors that were relevant for the results and conclusions.The conclusion of the study is that female auditors' career is influenced by several factors that are important and crucial for career development and advancement. Furthermore, to understand why few women have a co-ownership position, it can be explained by the fact that it depends on female authorized auditors themselves. Because they as individuals take different decisions and choices that affect and shape women's careers in the auditing industry. These decisions and choices are linked to other priorities and interests for example such as the family and motherhood.

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  • 46.
    Almquist, Roland
    et al.
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    van Helden, G. Jan
    Groningen University.
    Reichard, Christoph
    Potsdam University.
    Public sector governance and accountability2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 7–8, p. 479-487Article in journal (Other academic)
  • 47.
    Al-Shaheen, Hussam
    et al.
    Kristianstad University, Faculty of Business.
    Bai, Hanglu
    Kristianstad University, Faculty of Business.
    The Reliance of External Audit on Internal Audit: in Chinese Audit Corporations2020Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. On the basis of a summary of the existing literature on internal audit, external audit, the reliance of external audits on internal audit and audit quality, this paper analyses and compares the external auditor’s reliance on internal audit and conceptualizes the results of the data analysis. Nevertheless, according to interviews, at present, small and medium- sized enterprises rarely set up an internal audit department, only large companies and government departments in China set up an internal audit, because, firstly, the cost of an internal audit, secondly , the lack of professional internal audit staff and internal audit outsourcing in China is of this kind of legal form. The study showed that the qualitative analysis has provided evidence of the dependence of external audits on internal audits continue to exist in China. In addition, the study showed that Internal auditing needs to maintain independence and objectivity, while external auditing needs to ensure professionalism, independence and authenticity. To a certain extent, external audit relies on internal audit to save time and improve efficiency in order to improve audit quality in china. However, this dependence is based on the independence of the internal audit and the external audit and cannot be entirely dependent on the authenticity that will lead to the recurrence of similar Yin Guangxia incidents.

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  • 48.
    Al-Shakargi, Sermed
    et al.
    Kristianstad University, Faculty of Business.
    Sakipi, Ardit
    Kristianstad University, Faculty of Business.
    Hur mångfald i styrelsen påverkar den finansiella prestationen i svenska tillväxtbolag listade på First North Growth Market: En kvantitativ studie om tillväxtbolagens mångfald i styrelsen och dess påverkan på den finansiella prestationen2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose with this bachelor thesis is to explore how board of director diversity affects the firmfinancial performance for Swedish high growth firms listed in First North Growth Market. High growth firms stand for half of the work employment and production in high income countries and constitute therefore a significant role in society. During the current circumstances with the Covid-19 pandemic, the companies’ finances are affected and risk liquidation. A crucial factor for high growth firms to continue to grow and survive financial difficulties, is the composition of the board. Thereby this study’s focus is on diversity in the board and its effect on the firm financial performance in terms of ROA and Tobins Q for Swedish high growth firms. Furthermore, this study has implemented agent theory and The Upper Echelon Theory to create an understanding about the connection between the board’s composition, the firm financial performance and the decision-making process.The study is based on a quantitative research approach together with a positivist research philosophy, which makes it possible for the result to be generalized. The study’s data collection consists of 40 Swedish high growth firms listed in First North Growth Market. The result in this study shows that ROA was positively correlated with diversity in gender in the board. Further, the study’s results find no significant correlation between ethnicity, education and the firm financial performance.

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  • 49.
    Althini, Ida
    et al.
    Kristianstad University, School of Health and Society.
    Tedblad, Malin
    Kristianstad University, School of Health and Society.
    Revidera Mera: en analys av små aktiebolags val av revisionsbyrå2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since 2010 when the accounting laws in Sweden cha four nged, small businesses are now facing a choice whether to be audited or not. Like all businesses, this includes a choice regarding what auditing firm to hire. Small businesses must consider the pros and cons in greater extent than bigger businesses because of their overall lower resources. This leads to the purpose of the study which is to find out what factors affect the choice of selecting an auditing firm. Previous research and accounting theories suggest that, in addition to the factors of the auditing firm, the business’ corporate structure can affect their choice. Therefore, the study is aiming to analyze both the auditing firms various characteristics and the corporate structure of the business. This is performed by sending out a survey to randomly selected small businesses in Sweden and analyzing the data once received. The result of the study partly confirms the previous studies conducted in the same field. It indicates that the probability for a small business to choose an auditing firm within Big four increases with the business size and the gearing ratio. Further, the result indicates that the less price sensitive a business is. So, the higher they value auditing quality, personal relationship and that the auditing firm is well-known, the higher is the probability that they will decide to hire an auditing firm within Big firms. The research is aiming to increase the understanding regarding auditing choice and help both the auditing firms and the companies to understand what factors can affect the choice. As a topic for future research, we find that the auditors’ independence would be interesting, since this research indicates the relevance of it.

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  • 50.
    Alvehus, Johan
    Lunds universitet.
    4 myter om professionalla organisationer2012Book (Other academic)
    Abstract [sv]

    Hur leds och styrs egentligen professionella organisationer? Är det professionella ideal eller är det effektivitet och kostnadsbesparingar som är viktigast? Vad spelar arbetsprocesser, strukturer och strategier för roll? Och behövs verkligen ledarskap? I ett försök att besvara dessa frågor ger sig boken i kast med fyra myter, eller populära föreställningar, om professionella serviceorganisationer:

    1   Professionella serviceorganisationer är platta organisationer       med låga inslag av byråkrati 2   Professionellt arbete präglas av frihet och autonomi 3   a) Professionella arbetare måste styras      b) Professionellt arbete måste styras 4   Professionella behöver ledarskap

    De fyra myterna belyses i detalj och både ifrågasätts och nyanseras. I centrum för resonemanget står arbete, och boken närmar sig frågor om struktur, strategi, ledarskap och olika former av styrning, bl.a. human resource management, kulturstyrning och tidsstyrning. Bokens bidrag till teori, praktik och den bredare samhällsdebatten sammanfattas i form av fyra motmyter.

    4 myter om professionella organisationer tar sin utgångspunkt i aktuell forskning inom företagsekonomi och professionssociologi och vänder sig till studerande inom områdena organisation, management och ledar­­skap. Boken kan även ses som ett inlägg i debatten om hur professionella organisationer bör styras, vilket gör den intressant för såväl chefer som medarbetare inom den typen av organisationer.

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