Photo of Pernilla Broberg

Pernilla Broberg

Senior Associate Professor, Head of Division

My professional goal is to do research that contributes to the understanding of the audit profession, to develop better learning opportunities for my students and, hence, to be a part of the development of the future “guardians of markets”.

My teaching

I am a Senior Lecturer in Business Administration. I mainly teach auditing, but also accounting and method, and I supervise theses in accounting and auditing. The majority of the students I teach and supervise want to become auditors and many of them will also be working with auditing or accounting in some way. 

I am one of the teachers for the advanced course Accounting and Auditing in theory and practice (722A64). In this course a teach audit practice, the role and work of auditors, and also regulations influencing auditors and their work. The course includes different theoretical perspectives that can be used to analyze the audit profession and auditor work. Discussions and reflections on different dilemmas are central for the course and a main goal is to develop an understanding of how the question “what does the auditor do?” can be discussed and answered. 

My research

I mainly do research on auditing, audit quality, auditors and audit practice. But also in accounting, financial reporting and disclosure. In my doctoral thesis “The auditor at work – A study of auditor practice in Big 4 audit firms”, from 2013, I focused on auditors day-to-day work and this is an research area that I have continued to explore. For example I have participated in studies on time budget pressure, stress and well-being of auditors and how this influence e.g. audit quality. 

More about me

I am the main supervisor of the PhD student Nellie Gertsson and I am the assistant supervisor of the PhD students Linus Axén and Johanna Sylvander.

I am interested in pedagogical questions and issues, mainly connected to the university education of future auditors/accountants, but also connected to the training of auditor assistants. Within this are I am involved in both course development and research projects. 

In addition to teaching and research I am a member of the Swedish Audit Academy (Svenska Revisionsakademin), a member of the editorial board of the journal Organization & Society (Organisation och Samhälle) and a member of the editorial advisory board of the journal Baltic Journal of Management. 


  • January 2019: Associate Professor in Business administration (accounting and auditing), Linköping University
  • May 2013: PhD, Department of Business Administration, School of Economics and Management, Lund University, Thesis: The Auditor at Work – A study of auditor practice in Big 4 audit firms
  • June 2006: Master of Science in Business Administration and Economics, Kristianstad University (Major subject: Business Administration)
  • January 2006: Bachelor of Science in Business Administration and Economics, Kristianstad University (Major subject: Business Administration, Specialization: Auditor/Controller)



Pernilla Broberg, Torbjörn Tagesson (2024) The adoption of professional audit standards in the public sector: The role of the audit profession and other actors Auditing Transformation: Regulation, Digitalisation and Sustainability, p. 90-110 Continue to DOI


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


Timur Uman, Pernilla Broberg, Torbjörn Tagesson (2020) Exploring the antecedents of the mental health of business professionals in Sweden Work: A journal of Prevention, Assessment and rehabilitation, Vol. 67, p. 665-669 Continue to DOI
Yilia Ponomareva, Timur Uman, Pernilla Broberg, Emmy Vinberg, Karoline Karlsson (2020) Commercialization of audit firms and auditors' subjective well-being Meditari Accountancy Research, Vol. 28, p. 565-585 Continue to DOI
Pernilla Broberg, Torbjörn Tagesson, Uman Timur (2020) Antecedents of Psychological Well-Being among Swedish Audit Firm Employees International Journal of Environmental Research and Public Health, Vol. 17, Article 3346 Continue to DOI