Browsing BI Open by Author "Svanström, Tobias"

Now showing items 1-7 of 7

    • 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 ...

    • Audits of private firms 

      Langli, John Christian; Svanström, Tobias (CCGR Working Paper;1/2013, Working paper, 2013)
      Private and public firms differ across a number of important dimensions. Public firms are under scrutiny by stock exchanges, regulators, and market participants and they share the feature of separation of ownership and ...

    • 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 ...

    • Non-audit services and audit quality: evidence from private firms 

      Svanström, Tobias (Journal article; Peer reviewed, 2013)
      The purpose of this study is to examine the relationship between audit quality in private firms and the provision of non-audit services (NAS) - an issue that has rarely been considered in prior research. The threats to ...

    • Regional variation in the SME-audit firm relationship 

      Svanström, Tobias; Boter, Håkan (Journal article; Peer reviewed, 2012)
      The purpose of the paper is to examine how the relationship between small and medium sized enterprises (SMEs) and their auditor varies between regions. Auditing literature, regional, and network studies are used to set ...

    • The impact of global financial crisis on audit and non-audit fees 

      Alexeyeva, Irina; Svanström, Tobias (Journal article; Peer reviewed, 2015)
      Purpose - The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Desig ...

    • Time pressure, training activities and dysfunctional auditor behaviour: evidence from small audit firms 

      Svanström, Tobias (Journal article; Peer reviewed, 2016)
      This study tests the association between time pressure, training activities and dysfunctional auditor behaviour in small audit firms. Survey responses from 235 certified auditors working in small audit firms in Sweden show ...