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Our research group investigates the factors that affect accounting choice and auditing quality within both private and public sectors. In addition, we study the relationships between private equity firms and entrepreneurial firms.

The cost of auditing differs significantly between companies, and depends on the form of ownership and the company’s bottom line. When annual reports are compiled, individuals can have a large influence on reports and contents.

Company accounts are more than just numbers. Images – photos, graphs and diagrams – are becoming increasingly important when companies provide information about themselves. Readers must understand illustrations as easily as they understand text.

The accounting standard IAS 10 is ambiguous, and may lead to the annual reports of companies giving a misleading picture. The standard should be thoroughly revised. Jan Kellgren, professor at LiU, makes these points in a newly published article.

Teacher and counsellor. Or examiner and market guardian? A thesis recently presented at Linköping University shows that auditors can play very different roles, depending on their work situation and whom they identify with.