2011
DOI: 10.1007/s10997-011-9174-5
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Abstract: This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors.The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the onl… Show more

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Cited by 36 publications
(31 citation statements)
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“…In this way, it also contributes to the scant literature on sustainability reporting in the public sector (e.g. Guthrie and Farneti, 2008;Guthrie et al, 2010;Joseph et al, 2014;Linch, 2010;Sanchez, 2013;Tagesson et al, 2013). It shows that the disclosure of biodiversity information by local councils is explained by their need to conform with society and to satisfy the information needs of the relevant stakeholders.…”
Section: Discussionmentioning
confidence: 66%
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“…In this way, it also contributes to the scant literature on sustainability reporting in the public sector (e.g. Guthrie and Farneti, 2008;Guthrie et al, 2010;Joseph et al, 2014;Linch, 2010;Sanchez, 2013;Tagesson et al, 2013). It shows that the disclosure of biodiversity information by local councils is explained by their need to conform with society and to satisfy the information needs of the relevant stakeholders.…”
Section: Discussionmentioning
confidence: 66%
“…Different parties have different political agendas which are based on the party's ideology. For politicians it is important to be considered legitimate and credible, especially among their voters (Tagesson et al, 2013) as they need their support for re-election. The voting preferences of citizens are indicative of the issues on which they hold the local councils to account.…”
Section: Voluntary Disclosure and Political Ideologymentioning
confidence: 99%
“…Stakeholder Theory has been the primary theoretical framework in NFD determinants literature: formally incorporated by Roberts [13], it continues a dominant rationale in this tradition (e.g., [23,24,44]). This theory's central tenet is that firms are naturally linked to various groups that have interests and/or are affected by organizations' activities, and managers need to somehow address their concerns and demands in order to create value and achieve long-term survival [28].…”
Section: Stakeholder Theory and Non-financial Disclosurementioning
confidence: 99%
“…Liu and Anbumozhi [26] hint that companies are pressured to satisfy informational needs through NFD given that stakeholders possess at least one of two power sources. The first one stems from controlling resources that are vital for firms' operations (e.g., creditors lend money) and disclosing ESG information could somehow facilitate obtaining these assets [13,29,44]. The second source derives from the ability to affect value creation-for instance, through riots, boycotts, or fines-and publishing non-financial information constitutes a means in which to persuade groups (e.g., consumers or governments) that a company is being responsible and thus should not be disciplined [12,23,24].…”
Section: Stakeholder Theory and Non-financial Disclosurementioning
confidence: 99%
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