CV CONTACT INFORMATION Tobias Svanström, Ek.Dr/Associate Professor Born: 28 feb. 1978 Umeå School of Business and Economics Department of Accounting and Finance SE-901 87 Umeå, Sweden Phone: +46705827956 E-mail: tobias.svanstrom@usbe.umu.se DEGREES 2008 PhD in Business Administration (auditing). Ekonomie doktorsexamen. Umeå University, Sweden. 2004 Licentiate in Economics. Ekonomie licentiatexamen, Umeå University, Sweden. 2001 Master of Science (Accounting and Finance). Umeå University, Sweden POSITIONS 2002-2007 PhD student/lecturer, Umeå School of Business and Economics (Umeå University) 2007-2008 Lecturer, Umeå School of Business and Economics (Umeå University) 2008-2009 Assistant Professor, Umeå School of Business and Economics (Umeå University) 2009-2013 Post Doctoral Researcher, BI Norwegian Business School 2013- Associate Professor (Docent) Umeå School of Business and Economics 2013- 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, 2013-2015 Program Director; Business Administration and Economics Program, 2015- 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: 10.1111/ijau.12054 (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): 302-323
Sundgren, S. and Svanström, T. (2014). Auditor-in-Charge Characteristics and Going Concern Reporting. Contemporary Accounting Research 31 (2): 531-550. 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): 308-326. Sundgren, S. and Svanström, T. (2013). Audit Office Size, Audit Quality, and Audit Pricing: Evidence from private firms. Accounting and Business Research 43 (1): 31-55. Svanström, T (2012). Non-audit services and audit quality: Evidence from private firms. European Accounting Review 22 (2): 337-366. 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): 54-78. Svanström, T. and Boter, H. (2012). Regional Variation in the SME-Audit Firm Relationship. Journal of Modern Accounting and Auditing, 8 (3): 340-356. 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: http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1664 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: 978-0-415-63363-5, pp. pp. 148-158 Svanström, Tobias. (2011). Förbud mot rådgivningstjänster till revisionsklienter och krav på rotation av revisorer Är revisorns oberoende överreglerat? s. 431-462. In Bråthen, T (red.) Moderne forretningsjus II. Bergen: Fagforlaget.
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 2009-2014. Fördjupning 4/2015, s. 12-14. 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 5-2010. Svanström, Tobias (2008). Regionala skillnader vid avskaffad revisionsplikt. Balans, nr 3-2008:43-46. Svanström, Tobias (2006). Företagen vill behålla revisionsplikten. Små konsekvenser för branschen om revisionsplikten avskaffas Balans, nr 11-2006: 29-31. Svanström, Tobias (2006) Företagen vill behålla revisionsplikten. Revisjon og regnskap, nr 8-2006. 38-41. Working papers Sundgren, S, and Svanström, T. 2015. Implementing a New Auditing Standard: The Case of ISA 570 Based Going Concern Reporting in Sweden. Sundgren, S., and Svanström, T. 2015. 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. 2015. Recognition and Control of Professional Skepticism in Accounting Firms. Mejía-Likosova, M., and Svanström, T. 2015. Auditor Switching, Stock Market Reaction and Cost of Debt Financing. Che, L., Langli, J.C., and Svanström, T. 2015. 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, 2012. Reviewer of manuscripts for Finnish Journal of Business Economics, 2010, 2011.
Reviewer of manuscripts for Journal of Global Business Advancement, 2008. Norges Forskningsråd, Oslo, January 2011 and August 2011. Östersjöstiftelsen, 2014. Chairmen at Doctoral Defence Suranai Chuairuang, Doctoral defence, Relational Networks and Family Firm Capital Structure in Thailiand. Theory and Practice. 2 september, 2013. 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 2014. 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, 201409-xx. Handelshögskolan vid Umeå universitet. Project: Audit Quality and Audit Fees. Alice Annelin, 201411-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 7-2014, s. 9. Kort intervju med Tobias Svanström. Balans, Nr 9, November, 2013. 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 1-2012, s. 4-6.
Svea Ekonomi, Update nr 1-2015. 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, 2014. Programanslag. 1 000 000 kronor. Revisionsakademin. 2015. Revision och Kreditgivning. Beviljat anslag: 172 500 kronor. Revisorers egenskaper, revisionsteam och revisionskvalitet. Handelshögskolans Forskningsstiftelse, Umeå, 2013. 47 700 kronor. Evaluering av unntak for revisjonsplikt i små aksjeselskaper. Finansdepartmentet, Norge, February 2013. 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. 100 000 NOK. Best paper award, 2008. Non audit services and accounting quality: evidence from private firms. Workshop on Auditing and Financial Accounting Research, Vaasa University, 17-18 June 2008. Best paper award, 2006. Management s perception of audit services. Paper submitted to doctoral course in Multivariate data analysis, summer 2006. Bodö Graduate School of Business. Bertil Edlunds stiftelse, 2006. 30 000 kronor. FARs jubilemsfond, 2005. 101 000 kronor. Borgerskapets forskningsstiftelse, 2003. 7 500 kronor.