Research presentation
Jan Svanberg
Senior lecturer
Research subject: Business Administration
Email: jan.svanberg@hig.se
Telephone: +46 72 872 27 82
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.
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