Stefan Sundgren
Biographic Data
| ID | 8940475 |
|---|---|
| NAME | Stefan Sundgren |
| GIVEN NAMES | Stefan |
| FAMILY NAME | Sundgren |
| SIGNATURE | SUNDGREN S |
| AFFILIATIONS | Umeå School of Business and Economics, Umeå, Sweden |
| ORCID | 0000-0002-2496-108X |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2017 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 0 |
Entrepreneurs’ legal infractions and hidden information
We study how entrepreneurs’ attitudes toward risk, as measured by their personal legal infractions, are related to information asymmetry and agency problems prior to bankruptcy, using a sample of 260 small Swedish firms. We find that auditor resignations are more likely in firms where entrepreneurs have legal infractions. Furthermore, we find that legal infractions are negatively related to the likelihood of a firm disclosing its annual report an…
Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting
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 receiving a sanction. However, we find that Big 4 auditors have a lower salary after the sanction than before. Finally, we do not find that auditors become more conservative in their reporting after being sanctioned. Collectively,…
No prominent works on this page.
Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting
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 receiving a sanction. However, we find that Big 4 auditors have a lower salary after the sanction than before. Finally, we do not find that auditors become more conservative in their reporting after being sanctioned. Collectively,…
Entrepreneurs’ legal infractions and hidden information
We study how entrepreneurs’ attitudes toward risk, as measured by their personal legal infractions, are related to information asymmetry and agency problems prior to bankruptcy, using a sample of 260 small Swedish firms. We find that auditor resignations are more likely in firms where entrepreneurs have legal infractions. Furthermore, we find that legal infractions are negatively related to the likelihood of a firm disclosing its annual report an…
Accounting (2 works) · Audit (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Corporate Finance and Governance (2 works) · Law (2 works) · Political science (2 works) · Accounting (1 work) · Accounting and Organizational Management (1 work) · Accrual (1 work)