Blar i BI Open på forfatter "Svanstrøm, Tobias"
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Are Audit Partners’ Compensation and Audit Quality related to their consulting revenues?
Che, Limei; Langli, John Christian; Svanstrøm, Tobias (Journal article; Peer reviewed, 2021)Recent accounting scandals have triggered renewed interest in the debate concerning whether audit firms should be banned from providing consulting services. Compared to the voluminous studies on consulting services to audit ... -
Auditors’ Self-Assessment of Engagement Quality and the Role of Stakeholder Priority
Che, Limei; Myllymäki, Emma-Riikka; Svanstrøm, Tobias (Peer reviewed; Journal article, 2022)This study investigates auditors’ assessment of the quality of their own audit engagements, utilising survey data gathered from a Big Four audit firm in Sweden. We first examine to what extent auditors’ self-reported audit ... -
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams’ Industry Knowledge
Cahan, Steven F.; Che, Limei; Knechel, W. Robert; Svanstrøm, Tobias (Peer reviewed; Journal article, 2022)We examine how the extent and distribution of industry knowledge within an audit team affectaudit outcomes. While prior research examining the role of auditors’industry knowledge focusesmainly on auditfirms, audit offices, ... -
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams’ Industry Knowledge
Cahan, Steven F.; Che, Limei; Knechel, W. Robert; Svanstrøm, Tobias (Peer reviewed; Journal article, 2022)We examine how the extent and distribution of industry knowledge within an audit team affect audit outcomes. While prior research examining the role of auditors' industry knowledge focuses mainly on audit firms, audit ... -
KAM Disclosure in the Auditor’s Report – A Literature Review
Svanstrøm, Tobias; Stenheim, Tonny; Kulset, Ellen Hiorth Marthinsen (Chapter, 2020)The requirement of including Key Audit Matters (KAM) is the most significant change made to the auditor’s report in many years. The purpose of KAM is to meet the request from the users of accounting information to include ... -
Rådgivningstjenester og revisjonskvalitet
Bjørndalen, Simen; Kim-Rafiq, Akthar Larsen; Svanstrøm, Tobias (Journal article; Peer reviewed, 2019)Denne artikkelen analyserer vi den tiltenkte effekten av revisjonsforordningen om begrensninger i honorar for rådgivningstjenester (537/2014/EU).1 Den monetære begrensningen på rådgivningstjenester er satt til maksimalt ... -
Rådgivningstjenester og revisjonskvalitet
Bjørndalen, Simen; Kim-Rafiq, Akthar Larsen; Svanstrøm, Tobias (Journal article; Peer reviewed, 2019)I denne artikkelen analyserer vi den tiltenkte effekten av revisjonsforordningen om begrensninger i honorar for rådgivningstjenester (537/2014/EU).1 Den monetære begrensningen på rådgivningstjenester er satt til maksimalt ... -
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 ... -
Team Composition and Labor Allocation in Audit Teams: A Descriptive Note
Che, Limei; Svanstrøm, Tobias (Journal article; Peer reviewed, 2019)Purpose The purpose of this paper is to describe, illustrate and provide a deeper understanding of team composition and labor allocation in audit teams by quantifying the exact value of resources at different levels of ... -
The Triggers and Consequences of Audit Team Stress: Qualitative evidence from engagement teams
Annelin, Alice; Svanstrøm, Tobias (Peer reviewed; Journal article, 2021)This study investigates audit team stress, its triggers and consequences to providequalitative evidence about what audit team stress is and how its triggers and conse-quences can influence team stress and audit quality. ...