References
- Alm, E., Campbell, M., Dollhopf, A., & Kruse, S. (2008). Swedish life insurance model facing major challenges. NFT. Retrieved May 22, 2020, from https://nft.nu/en/swedish-life-insurance-model-facing-major-challenges
- André, P. (2017). The role and current status of IFRS in the completion of national accounting rules – Evidence from European countries. Accounting in Europe, 14(1-2), 1–12. https://doi.org/10.1080/17449480.2017.1319965
- Brown, P., Preiato, J., & Tarca, A. (2014). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1-2), 1–52. https://doi.org/10.1111/jbfa.12066
- Burgstahler, D. C., Hail, L., & Leuz, C. (2006). The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review, 81(5), 983–1016. https://doi.org/10.2308/accr.2006.81.5.983
- Carrington, T., Catasús, B., Eklöv-Alander, G., Johed, G., Lundqvist, P., Marton, J., & Runesson, E. (2015). IFRS – Dilemman och utmaningar (IFRS—Dilemmas and challenges). Studentlitteratur.
- Christensen, H. B., Hail, L., & Leuz, C. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2–3), 147–177. https://doi.org/10.1016/j.jacceco.2013.10.007
- Cieslewicz, J. K. (2014). Relationships between national economic culture, institutions, and accounting: Implications for IFRS. Critical Perspectives on Accounting, 25(6), 511–528. https://doi.org/10.1016/j.cpa.2013.03.006
- Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5), 1085–1142. DOI https://doi.org/10.1111/j.1475-679X.2008.00306.x
- Ernstberger, J., Stich, M., & Vogler, O. (2012). Economic consequences of accounting enforcement reforms: The case of Germany. European Accounting Review, 21(2), 217–251. https://doi.org/10.1080/09638180.2011.628096
- FI. (2010). Beslut om återkallelse av tillstånd [decision to recall bank charter]. Finansinspektionen, FI Dnr 10-7854. Issued August 28. Retrieved May 22, 2020, from http://www.fi.se/contentassets/a0e7584191924e9b91b4c0b5bbd230fa/beslut_hq_10-7854ny.pdf
- GLOBE. (2004). GLOBE culture and leadership study: Sweden. Retrieved February 28, 2020, from https://globeproject.com/results/countries/SWE?menu=country#country
- Hancher, L., & Moran, M. (1998). Organising regulatory space. In R. Baldwin, C. Scott, & C. Hood (Eds.), A reader on regulation (pp. 148–172). Oxford University Press.
- Harrison, G. L., & McKinnon, J. L. (1986). Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation. Accounting, Organizations and Society, 11(3), 233–252. https://doi.org/10.1016/0361-3682(86)90023-1
- Hartmann, B., Marton, J., & Söderström, R. (2018). The improbability of fraud in accounting for derivatives: A case study on the boundaries of financial reporting compliance. European Accounting Review, 27(5), 845–873. https://doi.org/10.1080/09638180.2018.1494022
- Hellman, N. (2011). Soft adoption and reporting incentives: A study of the impact of IFRS on financial statements in Sweden. Journal of International Accounting Research, 10(1), 61–83. https://doi.org/10.2308/jiar.2011.10.1.61
- Hitz, J. M., Ernstberger, J., & Stich, M. (2012). Enforcement of accounting standards in Europe: Capital-market-based evidence for the two-tier mechanism in Germany. European Accounting Review, 21(2), 253–281. https://doi.org/10.1080/09638180.2011.641727
- Hjelström, A., & Schuster, W. (2011). Standards, management incentives and accounting practice – Lessons from the IFRS transition in Sweden. Accounting in Europe, 8(1), 69–88. https://doi.org/10.1080/17449480.2011.574400
- Hofstede, G. (1984). Culture’s consequences: International differences in work-related values. Sage.
- Hofstede Insights. (2019). Country comparison. Retrieved February 17, 2020, from https://www.hofstede-insights.com/country-comparison/sweden/
- Holmberg, I., & Åkerblom, S. (2007). “Primus inter pares” leadership and culture in Sweden. In J. S. Chhokar, F. C. Brodbeck, & R. J. House (Eds.), Culture and leadership across the world. The GLOBE book of in-depth studies of 25 societies (pp. 33–74). Lawrence Erlbaum Associates.
- IASB. (2018). Conceptual framework for financial reporting. International Accounting Standards Board, IFRS Foundation.
- Jönsson, S., & Marton, J. (1994). Sweden. In J. Flower (Ed.), The regulation of financial reporting in the Nordic countries (pp. 181–230). CE Fritzes.
- Li, S. (2010). Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital? The Accounting Review, 85(2), 607–636. https://doi.org/10.2308/accr.2010.85.2.607
- Marton, J. (2017). The role and current status of IFRS in the completion of national accounting rules—Evidence from Sweden. Accounting in Europe, 14(1-2), 207–216. https://doi.org/10.1080/17449480.2017.1301672
- Marton, J., & Runesson, E. (2017). The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives. The British Accounting Review, 49(2), 162–180. https://doi.org/10.1016/j.bar.2016.09.003
- Nobes, C. (2011). IFRS practices and the persistence of accounting system classification. Abacus, 47(3), 267–283. https://doi.org/10.1111/j.1467-6281.2011.00341.x
- Prescott, G. L., & Vann, C. E. (2015). The effects of national culture on financial statement comparability: A survey of research findings. Journal of Corporate Accounting & Finance, 26(6), 37–45. https://doi.org/10.1002/jcaf.22078
- RN. (2011). Beslut. Disciplinärende – Auktoriserade revisorn Johan Dyrefors [Decision. Disciplinary Matter – Certified Public Accountant Johan Dyrefors]. Revisorsnämnden Dnr 2010-1391. Issued on October 18, 2011.
- SDC. (2016). Dom. Mål nr: B 15982-11 [Judgement. Case no.: B 159821-11]. Pronounced 21 June 2016.
- SDC. (2017). Dom. Mål nr: T 9311-11, T 9306-11, T 17512-11 och T 17809-11 [Judgement. Case no.: T 9311-11, T 9306-11, T 17512-11 and T 17809-11]. Pronounced 14 December 2017.
- SSE. (2011). Beslut 2011:1 [Decision 2011:1]. Nasdaq OMX Stockholm Disciplinary Committee. Issued 5 May, 2011.
- Tsakumis, G. T. (2007). The influence of culture on accountants’ application of financial reporting rules. Abacus, 43(1), 27–48. https://doi.org/10.1111/j.1467-6281.2007.00216.x
- Warner-Søderholm, G. (2012). But we’re not all Vikings! Intercultural identity within a Nordic context. Journal of Intercultural Communication, 29. Retrieved February 18, 2020, from https://www.immi.se/intercultural/nr29/warner.html
- Young, J. J. (1994). Outlining regulatory space: Agenda issues and the FASB. Accounting, Organizations and Society, 19(1), 83–109. doi: 10.1016/0361-3682(94)90013-2