Browsing by Author "Lindqvist, Karin"

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A Must or a Will? A study of the motives behind fashion retailers’ engagement in welfare projects in Bangladesh
(2022-02-16) Ekman, Iris; Lindqvist, Karin; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
Fashion retailers operate in an industry characterized by outsourced production in countries with poor living and working conditions. The low control that consequently follows, is a challenge for fashion retailers to handle. In the past decade, awareness of the prevailing circumstances in the production countries has increased. Engaging in local welfare projects has thus become a common response to mitigate negative outcomes and contribute to development in local communities affected by production. This thesis aims to investigate the motives behind why fashion retailers engage in welfare projects in Bangladesh, one of the world’s largest readymade garment (RMG) exporters, by examining KappAhl, Lindex, and Bik Bok. The thesis was conducted through a qualitative approach, using both primary and secondary data to provide a holistic view of the situation. The conclusion is that the motives for implementing CSR practices can be traced back to external push factors and internal pull factors. Push factors are of results of societal pressure due to poor conditions and inadequate enforcement of codes of conduct in producing countries. By transparently engaging in welfare projects, corporations can accommodate societal pressure, gain legitimacy and improve corporate reputation at once. Pull factors are corporate desires to create value for the fashion retailers’ stakeholders by giving back to local communities affected by their production, and moreover create value for customers and employees. An additional motive is that it increases efficiency and creates goodwill for the company itself. Push and pull factors thus motivates fashion retailers to engage in welfare projects, as it is a tool to meet societal demands, gain legitimacy, improve corporate reputation, and create value for stakeholders - simultaneously.
Audit in a Turbulent Environment -Effects on Audit due the Financial Crisis & Criticism
(2011-06-13) Lindqvist, Karin; Sundström, Anastasia; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
Background & Problem description: Audit is an important part of the market economy. The auditors rely on the confidence of stakeholders and when distrust occurs it may have harmful consequences. The financial industry is as well an important part of the market economy seeing that it enables growth possibilities. Confidence in the financial industry is a necessity for a functioning and stable economy. Confidence is enhanced with audit, through their professional skepticism when reviewing financial statements stakeholders base their decisions on. When a crisis hits the global economy the disturbance in the financial market threatens confidence in the financial sector. This became the consequence of the financial crisis of 2008. Auditors have been challenged and criticized in the aftermath of the financial crisis and given their importance in the market economy, changes are being discussed both in audits and the system they are obliged to. Furthermore, the confidence in the financial companies and their financial statements is decreasing due to the criticism towards auditors. The loss of reliability for the financial industry can have harmful consequences, thus the importance of the auditors reviewing the financial industry correctly. Purpose: The research aim is to examine the practical work and behavior of auditors and how it may have been altered due to the financial crisis and the recent criticism towards the auditors. Demarcation: A limitation is made to auditors working with financial companies, mainly banks. Focus lays on auditors’ perspective and not accounting regulations. Method: In order to understand the relationship between the financial crisis and changes in audit, a qualitative method is used. Interviews have been conducted with six chartered auditors working with financial companies in order to build up the empirical findings. Statutory frameworks and related articles have been used in order to build up the theoretical framework. Conclusion: Pervading changes and effects have not occurred throughout the entire practical work of an auditor. However, the financial crisis and criticism has affected parts of the practical work and therefore an effect has after all occurred. Auditors’ behavior is as well affected by the financial crisis and the recent criticism. Higher requirements on documentation, increased focus on internal control, and specialization are examples on changes made due to the financial crisis and criticism.
Pågående arbeten på löpande räkning -HFD 2011 ref 20 och dess påverkan på redovisningen
(2012-08-07) Eriksson, Emilie; Lindqvist, Karin; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning: Det har under lång tid tillbaka varit praxis att tillämpa alternativregeln vid intäktsrapporteringen av pågående arbeten på löpande räkning, vilket innebär att man som redovisare väljer att inte aktivera företagets ofakturerade pågående arbeten. I HFD 2011 ref. 20 blev det fastställt att området pågående arbeten på löpande räkning är frikopplat från beskattning. Det i sin tur innebar att de flesta normgivningsorgan ändrade sina råd och rekommendationer, dock inte BFN. Syftet med studien är därmed att undersöka hur parterna och instanserna i fallet från 2011 har argumenterat i frågan samt att se hur domen påverkar redovisningen av pågående arbeten på löpande räkning. För att kunna genomföra studien och finna svar på studiens forskningsfrågor har vi intervjuat fyra utvalda respondenter och grundligt undersökt akten från rättsfallet 2011. Vi har även tagit del av den pågående debatten gällande studiens område i tidskriften Balans. Studiens referensram rymmer det starka sambandet mellan redovisning och beskattning, tillämpliga lagrum och regler kring pågående arbeten på löpande räkning, SOU 2008:80, rättskälleläran et cetera. Resultatet av uppsatsen tar upp respondenternas argument kring domen från rättsfallet, dess påverkan på redovisningen och hur det kan komma att se ut i framtiden. Några av respondenterna tyckte domen från HFD 2011 ref. 20 var överraskande, att området skulle anses frikopplat. Angående domens effekt på redovisningen går åsikterna isär. De flesta av respondenterna anser att ÅRL stödjer alternativregeln och att det är okej enligt svensk lagstiftning för företagen att tillämpa alternativregeln. Dock kan alternativregelns förenlighet med ÅRL ifrågasättas och sett ur ett redovisningsperspektiv så är det svårt att acceptera att alternativregeln skulle vara förenlig med ÅRL. BFN har tagit beslut om att inte ändra sina allmänna råd och på grund av deras ställningstagande kommer inte majoriteten av företag påverkas av domen från 2011 på kort sikt. Tre av fyra respondenter anser att sambandet mellan redovisning och beskattning ska stärkas för mindre bolag medan en respondent tycker att sambandet ska slopas för att underlätta för redovisningen och bidra till att ge en mer rättvisande bild av företagets verksamhet.