Research presentation

Jan Svanberg

Research presentation

Jan Svanberg

Senior lecturer

Research subject: Business Administration

Jan Svanberg leads the project "Is Audit Judgment Constrained by Charismatic Client Leadership? An Experimental Examination of Auditor Objectivity and Auditor-Client Negotiation Tactics". The project is supported by a research grant from Handelsbankens forskningsstiftelser. The project is jointly conducted by Dr. Jan Svanberg, Professor Peter Öhman, Mid Sweden University and Professor Presha Neidermeyer, West Virginia University.

CURRENT RESEARCH

In a current research team project Jan examines whether charismatic client leaders influence financial auditors with the effect that auditors’ judgments are constrained. This project focuses on a threat to auditors’ objectivity that has been unknown to the accounting literature, with experimental examination of the impact of charismatic client leadership on auditor objectivity.

They also examine if auditors’ identification with client firms and charismatic client leadership impact auditors’ choices of initial negotiation tactics when auditors negotiate discretionary accounting issues with their clients. This second project is to study the impact of auditors client identification on auditors’ choices of initial negotiation tactics, including whether charismatic client leaders impact on auditors’ strategy choices.

READ MORE ABOUT


Articles


Scholarly articles, refereed

Svanberg, J., Öhman, P. & Neidermeyer, P. (2019). Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. Advances in Accounting, 44, 121-131. 10.1016/j.adiac.2018.10.001 [More information]
Svanberg, J., Öhman, P. & Neidermeyer, P. (2018). Client-identified auditor’s initial negotiation tactics : a social-identity perspective. Managerial Auditing Journal, 33 (6-7), 633-654. 10.1108/MAJ-10-2016-1467 [More information]
Svanberg, J., Öhman, P. & Neidermeyer, P. (2017). The relationship between transformational client leadership and auditor objectivity. Accounting, Auditing & Accountability Journal, 30 (5), 1142-1159. 10.1108/AAAJ-07-2015-2119 [More information]
Svanberg, J. & Öhman, P. (2016). Does Charismatic Client Leadership Constrain Auditor Objectivity?. Behavioral Research in Accounting, 29 (1), 103-118. 10.2308/bria-51496 [More information]
Svanberg, J. & Öhman, P. (2016). Does ethical culture in audit firms support auditor objectivity?. Accounting in Europe, 13 (1), 65-79. 10.1080/17449480.2016.1164324 [More information]
Svanberg, J. & Öhman, P. (2016). The effects of time budget pressure, organizational–professional conflict, and organizational commitment on dysfunctional auditor behavior. International Journal of Accounting, Auditing and Performance Evaluation, 12 (2), 131-150. 10.1504/IJAAPE.2016.075619 [More information]
Svanberg, J. & Öhman, P. (2015). Auditors’ identification with their clients : Effects on audit quality. The British Accounting Review, 47 (4), 395-408. 10.1016/j.bar.2014.08.003 [More information]
Svanberg, J. & Öhman, P. (2014). Lost revenues associated with going concern modified opinions in the Swedish audit market. Journal of Applied Accounting Research, 15 (2), 197-214. 10.1108/JAAR-11-2012-0077 [More information]
Svanberg, J. (2013). Application of moral norms in accounting as communication : How self-efficacy may impact on morality. ARSP. Archiv für Rechts- und Socialphilosophie, 99 (1), 95-114. [More information]
Svanberg, J. & Öhman, P. (2013). Auditors' time pressure : Does ethical culture support audit quality?. Managerial Auditing Journal, 28 (7), 572-591. 10.1108/MAJ-10-2012-0761 [More information]

Reports

Öhman, P. & Svanberg, J. (2015). Påverkar en identifiering med klienterna revisorers oberoende?. Mittuniversitetet. 7 p. (Rapport / CER - Centrum för forskning om ekonomiska relationer 2015:6) External link [More information]
Öhman, P. & Svanberg, J. (2013). Tidspress, etisk kultur och revisionskvalitet. Mittuniversitetet. 6 p. (Rapport / CER - Centrum för forskning om ekonomiska relationer 2013:8) External link [More information]
Published by: Sara Perttunen Sundberg Page responsible: Camilla Niss Updated: 2020-02-21
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