Photo of Johanna Sylvander

Johanna Sylvander

Associate Professor

I am a senior lecturer in business administration specializing in accounting and auditing. My research is mainly on accounting and auditing in both the public and private sector.

Accounting and auditing

Accountants and auditors are often seen as belonging to the same profession, but they have different roles in society. Accountants prepare financial reports, whereas auditors audit the financial reports prepared by accountants.

Accountants can be employed by the organizations for which they prepare the financial reports or by accounting firms, whereas auditors work in audit firms where they often have duals roles as both professionals and managers. Accounting and auditing are therefore closely related occupations, but where the role and the organization in which one works differs.

My research and teaching include both accounting and auditing. My thesis focused on the audit profession from a social identity perspective and includes for example studies on the attractiveness of the profession and the audit firms among students. I conduct both quantitative and qualitative research and currently my research mainly focuses on accounting, but also accounting and auditing ethics. My teaching mainly on accounting, but I also teach in subjects such as research methods and supervise theses in accounting and management accounting.



  • 722G72 Accounting Theory (course responsible, lecturer)
  • 722G95/723G36 Financial Accounting
  • 723G37/723G35 Research Methods
  • Theses in Business Administration (supervisor)


  • PhD in Business Administration (April, 2020, Linköping University)
  • MSc in Business Administration and Economics, Main field of study: Business Administration, Specialization: Accounting, Auditing and Control (June 2014, Kristianstad University)
  • BSc in Business Administration and Economics, Main field of study: Business Administration, Specialization: Auditor/Controller (June 2013, Kristianstad University)



Pierre Donatella, Johanna Sylvander, Torbjörn Tagesson (2024) More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities Public Money & Management Continue to DOI


Pernilla Broberg, Johanna Sylvander (2023) Hur säkerställs revisorsprofessionens långsiktiga kompetensbehov Revision i går i dag i morgon, p. 377-401


Pierre Donatella, Mattias Haraldsson, Johanna Sylvander, Torbjörn Tagesson (2022) Timeliness of financial reporting by municipalities: What are the determinants