DEGREES 2008 PhD in Business Administration (auditing). Ekonomie doktorsexamen. Umeå University, Sweden.

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1 CV CONTACT INFORMATION Tobias Svanström, Ek.Dr/Associate Professor Born: 28 feb Umeå School of Business and Economics Department of Accounting and Finance SE Umeå, Sweden Phone: DEGREES 2008 PhD in Business Administration (auditing). Ekonomie doktorsexamen. Umeå University, Sweden Licentiate in Economics. Ekonomie licentiatexamen, Umeå University, Sweden Master of Science (Accounting and Finance). Umeå University, Sweden POSITIONS PhD student/lecturer, Umeå School of Business and Economics (Umeå University) Lecturer, Umeå School of Business and Economics (Umeå University) Assistant Professor, Umeå School of Business and Economics (Umeå University) Post Doctoral Researcher, BI Norwegian Business School Associate Professor (Docent) Umeå School of Business and Economics Adjunct Associate Professor, BI Norwegian Business School TEACHING AREA Auditing, Financial Accounting Director of Master's Program in Accounting, Umeå School of Business and Economics, Program Director; Business Administration and Economics Program, RESEARCH PUBLICATIONS Articles published in scientific journals Svanström, T. (2015). Time Pressure, Training Activities and Dysfunctional Auditor Behavior: Evidence from Small Audit Firms. International Journal of Auditing. DOI: /ijau (Available as Early View) Alexeyeva, I., and Svanström, T. (2015). The Impact of the Global Financial Crisis on Audit and Non-Audit Fees: Evidence from Sweden. Managerial Auditing Journal 30 (4-5):

2 Sundgren, S. and Svanström, T. (2014). Auditor-in-Charge Characteristics and Going Concern Reporting. Contemporary Accounting Research 31 (2): Sormunen, N., Jeppesen, K.K., Sundgren, S. and Svanström, T. (2013). Harmonisation of Audit Practice: Empirical Evidence from Going-Concern Reporting in the Nordic Countries. International Journal of Auditing 17 (3): Sundgren, S. and Svanström, T. (2013). Audit Office Size, Audit Quality, and Audit Pricing: Evidence from private firms. Accounting and Business Research 43 (1): Svanström, T (2012). Non-audit services and audit quality: Evidence from private firms. European Accounting Review 22 (2): Svanström, T. and Sundgren, S. (2012). The demand for Non-Audit Services and Auditor-Client Relationships - Evidence from Swedish Small and Medium-Sized Companies. International Journal of Auditing 16 (1): Svanström, T. and Boter, H. (2012). Regional Variation in the SME-Audit Firm Relationship. Journal of Modern Accounting and Auditing, 8 (3): Books (dissertations) Svanström, Tobias. (2008). Revision och rådgivning. Efterfrågan, kvalitet och oberoende. English title: Auditing and advisory services; demand, quality and independence. Doktorsavhandling. Studier i företagsekonomi, nr 64. Handelshögskolan vid Umeå universitet. Link to thesis: Svanström, Tobias. (2004). Revisorn som rådgivare. En studie av mindre och medelstora företags relation till revisorn. English title: The auditor as an advisor. A study of the auditor-client relationship from the small client perspective. Licentiatuppsats, FE-publikationer 2004:179. Handelshögskolan vid Umeå Universitet. Book chapters Langli, J.C., and T. Svanström. (2014). Audits of private companies. In Knechel, W.R., Hay, D., and Willekens, M (red.): The Routledge Companion to Auditing, Routledge. ISBN: , pp. pp Svanström, Tobias. (2011). Förbud mot rådgivningstjänster till revisionsklienter och krav på rotation av revisorer Är revisorns oberoende överreglerat? s In Bråthen, T (red.) Moderne forretningsjus II. Bergen: Fagforlaget.

3 Articles in business press Hultqvist, E., Brännström, I., and Svanström, T. (2015). Vilka är de vanligaste bristerna i en revision? En kartläggning av RN:s disciplinärenden Fördjupning 4/2015, s Sundgren, S., and Svanström, T. (2014). En studie av revisorers rapportering av fortsatt drift. Balans, Fördjupning 3/2014, s.1-5. Svanström, T. & Sundgren, S. (2010). Avskaffad plikt kräver ökat fokus på rådgivningstjänster. Balans, nr Svanström, Tobias (2008). Regionala skillnader vid avskaffad revisionsplikt. Balans, nr : Svanström, Tobias (2006). Företagen vill behålla revisionsplikten. Små konsekvenser för branschen om revisionsplikten avskaffas Balans, nr : Svanström, Tobias (2006) Företagen vill behålla revisionsplikten. Revisjon og regnskap, nr Working papers Sundgren, S, and Svanström, T Implementing a New Auditing Standard: The Case of ISA 570 Based Going Concern Reporting in Sweden. Sundgren, S., and Svanström, T The Effectiveness of the Public Oversight of Auditors - Evidence of the Effects of Disciplinary Sanctions on Auditors Reporting, Client Portfolios and Salaries. Knechel, W.R., Sofla, A., and Svanström, T Recognition and Control of Professional Skepticism in Accounting Firms. Mejía-Likosova, M., and Svanström, T Auditor Switching, Stock Market Reaction and Cost of Debt Financing. Che, L., Langli, J.C., and Svanström, T Education, Experience and Audit Effort. EXTERNAL REVIEWER Reviewer of manuscript for Accounting and Business Research, 2015 Reviewer of manuscripts for International Journal of Auditing, 2012, 2013, 2014, 2015 Reviewer of manuscripts for Managerial Auditing Journal, 2012, 2013, 2015 Reviewer of manuscripts for Die Betriebswirtschaft, Reviewer of manuscripts for Finnish Journal of Business Economics, 2010, 2011.

4 Reviewer of manuscripts for Journal of Global Business Advancement, Norges Forskningsråd, Oslo, January 2011 and August Östersjöstiftelsen, Chairmen at Doctoral Defence Suranai Chuairuang, Doctoral defence, Relational Networks and Family Firm Capital Structure in Thailiand. Theory and Practice. 2 september, Member of the grading committee Latifa Mbelwa, Determinants of the Use of Accounting Information in the Public Sector Budgetary Decision-making Processes: The Case of Tanzanian Local Government Authorities(LGAs). Licentiate Thesis. 18 February SUPERVISION OF DOCTORAL STUDENTS Giulia Giunti, 2009-xx Handelshögskolan vid Umeå universitet. Project: Segment reporting in Europe. Public Defense will be held 20 November, 2015 (opponent Walter Schuster, Stockholm School of Economics). Amin Sofla, 2011-xx. Handelshögskolan vid Umeå universitet. Project: Professional skepticism and audit quality. Irina Alexeyeva, xx. Handelshögskolan vid Umeå universitet. Project: Audit Quality and Audit Fees. Alice Annelin, xx. Handelshögskolan vid Umeå universitet. Project: Audit Team Size and Dysfunctional Auditor Behaviour. Peter Franck, 2014-xx. Handelshögskolan vid Umeå universitet. Project: Internal Control and Financial Reporting. MEDIA ATTENTION (selection) Balans, nr , s. 9. Kort intervju med Tobias Svanström. Balans, Nr 9, November, Tuff match för revisorn att behålla kunderna men Jönköping och Norrbotten går mot strömmen, s.24-25, Magazine Mazars, kundmagazin utgivet av Mazars SET, Nr , s. 4-6.

5 Svea Ekonomi, Update nr Forskare: Revisor ingen garanti för ett sunt bolag. s.13. Member AWARDS AND FUNDING Individual Auditors, Audit Teams and Audit Quality, Jan Wallanders och Tom Hedelius Stiftelse/Tore Browalds Stiftelse, Programanslag kronor. Revisionsakademin Revision och Kreditgivning. Beviljat anslag: kronor. Revisorers egenskaper, revisionsteam och revisionskvalitet. Handelshögskolans Forskningsstiftelse, Umeå, kronor. Evaluering av unntak for revisjonsplikt i små aksjeselskaper. Finansdepartmentet, Norge, February Member of the project team. Project leader: John Christian Langli. This application was granted 3.4 MNOK for research into the consequences of the abolished statutory audit requirement in Norway. The determinants of audit quality in private firms, Centre for Corporate Governance Research (CCGR), BI Norwegian Business School. Project leader: Tobias Svanström NOK. Best paper award, Non audit services and accounting quality: evidence from private firms. Workshop on Auditing and Financial Accounting Research, Vaasa University, June Best paper award, Management s perception of audit services. Paper submitted to doctoral course in Multivariate data analysis, summer Bodö Graduate School of Business. Bertil Edlunds stiftelse, kronor. FARs jubilemsfond, kronor. Borgerskapets forskningsstiftelse, kronor.