Browsing BI Open by Author "Sundgren, Stefan"
Now showing items 1-3 of 3
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Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises
Sundgren, Stefan; Svanström, Tobias (Journal article; Peer reviewed, 2013)Using Swedish data we investigate how audit quality and audit pricing vary with audit firm and office size. In contrast to prior studies, we use disciplinary sanctions issued against auditors not meeting the quality ... -
Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting
Sundgren, Stefan; Svanström, Tobias (Journal article; Peer reviewed, 2017)This study examines the consequences of sanctions against individual Swedish auditors issued by the Supervisory Board of Public Accountants (SBPA). The results provide no support for individual auditor client loss after ... -
Regulatory Sanction Risk and Going-Concern Reporting Practices: Evidence for Privately Held Firms
Sundgren, Stefan; Svanstrøm, Tobias (Journal article; Peer reviewed, 2021)We study the temporal evolution of going-concern reporting from 2004 to 2013 and test whether sanction risk is related to the likelihood of a going-concern opinion using samples of privately held firms. In 2009, the ...