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BETA
Collin, Sven-Olof YrjöORCID iD iconorcid.org/0000-0001-5098-1618
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Publications (10 of 53) Show all publications
Collin, S.-O. Y., Haraldsson, M., Tagesson, T. & Blank, V. (2017). Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market. Financial Accountability and Management, 33(4), 391-405
Open this publication in new window or tab >>Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market
2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed) Published
Abstract [en]

With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

Place, publisher, year, edition, pages
John Wiley & Sons, 2017
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-55749 (URN)10.1111/faam.12130 (DOI)000412104700004 ()
Available from: 2016-08-25 Created: 2016-08-25 Last updated: 2018-04-04Bibliographically approved
Collin, S.-O. Y., Ponomareva, Y., Sara, O. & Sundberg, N. (2017). Governance strategy and costs: board compensation in Sweden. Journal of Management and Governance, 21(3), 685-713
Open this publication in new window or tab >>Governance strategy and costs: board compensation in Sweden
2017 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 3, p. 685-713Article in journal (Refereed) Published
Abstract [en]

Shareholders are not identical, but differ in their objectives and actions. One difference is the level of delegation of the principal functions to the board, which we suggest can be observed through the level of directors’ compensation. We analyze the difference in board compensation through the concept of governance strategy and suggest two distinct categories of shareholder strategies: the company governance strategy and the financial governance strategy. These strategies create different distributions of governance costs, which we separate into principal costs and agency costs. We claim that the financial governance strategy adopts a higher level of delegation, which implies that the principal costs are assumed by the corporation and that agency costs are higher. This in turn can explain the higher compensation for the directors of the board compared to compensation under the company governance strategy. We test our hypothesis using a three-year panel of Swedish listed corporations and find that shareholders pursuing a financial governance strategy are associated with higher levels of board compensation. These findings suggest the existence of differences in governance strategies, reflected in governance costs through board compensation, among different types of shareholders in a corporation.

Place, publisher, year, edition, pages
Springer, 2017
Keywords
Board of directors, Compensation, Governance cost, Governance strategy, Principal cost, Sweden
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-58316 (URN)10.1007/s10997-016-9359-z (DOI)000408346400006 ()
Projects
Board Compensation in Sweden
Funder
Torsten Söderbergs stiftelse, E30/12
Available from: 2016-11-26 Created: 2016-11-26 Last updated: 2018-05-31Bibliographically approved
Collin, S.-O. Y., Ahlberg, J., Berg, K., Broberg, P. & Karlsson, A. (2017). The auditor as consigliere in family firm. Journal of Family Business Management, 7(1), 2-20
Open this publication in new window or tab >>The auditor as consigliere in family firm
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2017 (English)In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, p. 2-20Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying.

Design/methodology/approach

The concept is tested through a survey conducted on 309 Swedish auditors.

Findings

The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function.

Research limitations/implications

The survey is limited in response rate and in separating governance situations from consigliere functions.

Practical implications

With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity.

Social implications

Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors.

Originality/value

The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017
Keywords
Corporate governance, Auditor, Advice
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-61314 (URN)10.1108/JFBM-08-2016-0019 (DOI)000399075700001 ()
Available from: 2017-03-13 Created: 2017-03-13 Last updated: 2018-04-04Bibliographically approved
Tagesson, T. & Collin, S.-O. Y. (2016). Corporate governance influencing compliance with the Swedish Code of Corporate Governance. International Journal of Disclosure & Governance, 13(3), 262-277
Open this publication in new window or tab >>Corporate governance influencing compliance with the Swedish Code of Corporate Governance
2016 (English)In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 13, no 3, p. 262-277Article in journal (Refereed) Published
Abstract [en]

A code of corporate governance was introduced in Sweden in 2005. Although the code is mandatory, a company is allowed to override specific rules if it openly discloses the deviation and explains why it does not comply. The aim of this study is to explain how the governance structure, operationalized as the ownership structure, the board and the auditor, affects companies’ propensity to deviate from the Swedish Code. The empirical data in this study are based on the 2010 annual reports from 193 companies listed on the Stockholm Stock Exchange and data from the Swedish Corporate Governance Board. The findings show that concentrated ownership, smaller boards with directors with long tenure and audit firms with a high proportion of employees compared with partners increase the likelihood of deviance.

Place, publisher, year, edition, pages
Palgrave Macmillan, 2016
Keywords
Audit firm, Board of directors, Code of corporate governance, Compliance, Ownership, Concentration
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-55751 (URN)10.1057/jdg.2015.15 (DOI)000383483500006 ()2-s2.0-84979052175 (Scopus ID)
Available from: 2016-08-25 Created: 2016-08-25 Last updated: 2018-04-17Bibliographically approved
Collin, S.-O. Y., Umans, T., Broberg, P., Smith, E. & Tagesson, T. (2016). Producing academic theses: the Kristianstad Model. In: K.V. Astahova (Ed.), Scientific Works: (pp. 441-462). Kharkiv: Peoples Ukrainian Academy University Press
Open this publication in new window or tab >>Producing academic theses: the Kristianstad Model
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2016 (English)In: Scientific Works / [ed] K.V. Astahova, Kharkiv: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Other academic)
Abstract [en]

We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students’ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation, that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.

Place, publisher, year, edition, pages
Kharkiv: Peoples Ukrainian Academy University Press, 2016
National Category
Educational Sciences
Identifiers
urn:nbn:se:lnu:diva-53864 (URN)
Available from: 2016-06-18 Created: 2016-06-18 Last updated: 2016-12-07Bibliographically approved
Collin, S.-O. Y. (2016). Togetherness as a governance system for guiding and developing the employees and the university. In: Е.В.Астахова (Ed.), Кадровый потенциал современных образовательных систем: Состояние и перспективы: . Народная украинская академия, Харков, Украина
Open this publication in new window or tab >>Togetherness as a governance system for guiding and developing the employees and the university
2016 (English)In: Кадровый потенциал современных образовательных систем: Состояние и перспективы / [ed] Е.В.Астахова, Народная украинская академия, Харков, Украина , 2016Chapter in book (Refereed)
Place, publisher, year, edition, pages
Народная украинская академия, Харков, Украина, 2016
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-55755 (URN)
Available from: 2016-08-25 Created: 2016-08-25 Last updated: 2016-11-07Bibliographically approved
Collin, S.-O. Y. (2015). Reflections about Italian academic life in Economia Aziendale and its evolution. Financial Reporting (2), 5-25
Open this publication in new window or tab >>Reflections about Italian academic life in Economia Aziendale and its evolution
2015 (English)In: Financial Reporting, ISSN 2036-671X, no 2, p. 5-25Article in journal (Refereed) Published
Abstract [en]

Applicants for habilitation to Associate and Full professor in Economia Aziendale has during two years been evaluated by a commission, containing four Italian professors and one international professor. Me, being the international evaluator, present here some of my observations and impressions from the evaluation and present some reflections about the evolution of the Italian academic system and the subject, Economia Aziendale. My main conclusion, that the tradition of the subject is, at least in the short run, at threat due to the push towards internationalisation, could be regarded as rather pessimistic. But it is also a call for governed development, which should benefit all of us in the area, the whole international community. 

Place, publisher, year, edition, pages
Edizioni Franco Angeli, 2015
Keywords
Research evaluation, Academic career, Economia aziendale, Scientific journals
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-55750 (URN)10.3280/FR2015-002001 (DOI)
Available from: 2016-08-25 Created: 2016-08-25 Last updated: 2016-11-07Bibliographically approved
von Koch, C., Nilsson, O. & Collin, S.-O. Y. (2015). The influence of investor protection on the performance of financial analysts: Time series analyses in four different legal systems. International Journal of Disclosure & Governance, 12(May 2015), 167-184
Open this publication in new window or tab >>The influence of investor protection on the performance of financial analysts: Time series analyses in four different legal systems
2015 (English)In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, no May 2015, p. 167-184Article in journal (Refereed) Published
Abstract [en]

In the corporate governance landscape there are several different groups of so-called gatekeepers who act as intermediary between the company and investors. Financial analysts represent one of these groups that have been especially tied to the question of how corporate laws affect the overall efficiency of corporate governance. It has, for example, been proposed that their performance, that is, predicting earnings per share (EPS), is influenced by the strength of the legal system in terms of investor protection. In this study we analyze this relationship in four European countries using a newly developed index for investor protection. This allows us to conduct analysis both cross-sectionally and over time, which is an opportunity for a more refined analysis of the impact of strengthened investor protection than prior studies. Our main conclusion is that there is overall support for the proposition that there is a relation between financial analysts’ performance and the strength of legal protection based on both analyses of changes over time and between countries. Their performance is better with a higher degree of investor protection. But we also claim that the analysts’ role and investor protection can be seen as a substitution for each other when working as mechanisms in the corporate governance landscape, as there is a more extensive market for analysts when there is less investor protection. The results provide an in-depth analysis of the effect of strengthened legalization and also how different corporate governance mechanisms can affect each other. This is especially of value for policy makers and academics interested in the impact and consequences of legal reforms.

Place, publisher, year, edition, pages
Palgrave Macmillan, 2015
National Category
Economics and Business Business Administration
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-40998 (URN)10.1057/jdg.2014.1 (DOI)000363677400004 ()2-s2.0-84929083198 (Scopus ID)
Available from: 2015-03-18 Created: 2015-03-18 Last updated: 2018-04-18Bibliographically approved
Collin, S.-O. Y. & Gupalova, I. (2014). Female drain: A comparative study of Ukrainian and Swedish students’ preferences for mobility: ("Утечка" женщин: Сравнительный анализ мобильных предпочтений украинских и шведских студенток) (1ed.). In: Астахова В.I (Astahova) (Ed.), Вченi записк: Харкiвського гуманiтарного унiверситету "Народна  украiнськая академiя", Том XX.: (Scientific Works: Of Kharkiv University of Humanities "People’s Ukrainian Academy", vol. 20.) (pp. 197-209). Kharkiv: Народна украiнськая академiя
Open this publication in new window or tab >>Female drain: A comparative study of Ukrainian and Swedish students’ preferences for mobility: ("Утечка" женщин: Сравнительный анализ мобильных предпочтений украинских и шведских студенток)
2014 (English)In: Вченi записк: Харкiвського гуманiтарного унiверситету "Народна  украiнськая академiя", Том XX.: (Scientific Works: Of Kharkiv University of Humanities "People’s Ukrainian Academy", vol. 20.) / [ed] Астахова В.I (Astahova), Kharkiv: Народна украiнськая академiя , 2014, 1, p. 197-209Chapter in book (Refereed)
Abstract [en]

Every country would like to retain citizens with high action capacity and education. Ukraine is experiencing a mobility pattern that can be termed a Female drain. Through a sample of students from Sweden and Ukraine, we find that females have higher mobility preferences than males. Our results shows, however, that Swedish females lack an emigration preference, while Ukrainian females have a very high preference for emigration. We believe that Female drain is not solely induced by opportunities of individual wealth, but is driven by needs that can be satisfied by a welfare state directed towards childcare and female work opportunities.

Place, publisher, year, edition, pages
Kharkiv: Народна украiнськая академiя, 2014 Edition: 1
Series
Вчені записки Харківського гуманітарного університету "Народна українська академія", ISSN 1993-5560
National Category
Social Sciences Interdisciplinary
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-37263 (URN)
Available from: 2014-10-03 Created: 2014-09-24 Last updated: 2018-01-11Bibliographically approved
Persson, E., Karlsson, M. & Collin, S.-O. Y. (2014). Fortlevnadsvarningens misslyckande: ett tecken på goda företag?. Balans : tidskrift för redovisning och revision (4), 21-22
Open this publication in new window or tab >>Fortlevnadsvarningens misslyckande: ett tecken på goda företag?
2014 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 4, p. 21-22Article in journal (Other (popular science, discussion, etc.)) Published
National Category
Social Sciences Business Administration
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-37468 (URN)
Available from: 2014-10-03 Created: 2014-10-03 Last updated: 2017-12-05Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-5098-1618

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