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Publications (10 of 12) Show all publications
Frii, P. & Sundvik, D. (2023). Auditor-in-charge exposure to complex accounting items at initial recognition and subsequent audit quality: evidence from goodwill accounting. In: : . Paper presented at Journal of Accounting, Auditing and Finance Conference 2023, Helsinki, Finland, May 28-31, 2023.
Open this publication in new window or tab >>Auditor-in-charge exposure to complex accounting items at initial recognition and subsequent audit quality: evidence from goodwill accounting
2023 (English)Conference paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-208005 (URN)
Conference
Journal of Accounting, Auditing and Finance Conference 2023, Helsinki, Finland, May 28-31, 2023
Available from: 2023-05-06 Created: 2023-05-06 Last updated: 2023-05-08
Frii, P. & Sundvik, D. (2023). Auditor-in-charge exposure to complex accounting items at initial recognition and subsequent audit quality: evidence from goodwill accounting. In: : . Paper presented at American Accounting Association 2023 Joint Midyear Meeting of the AIS, SET and International Sections, Las Vegas, Nevada, USA, January 26-28, 2023.
Open this publication in new window or tab >>Auditor-in-charge exposure to complex accounting items at initial recognition and subsequent audit quality: evidence from goodwill accounting
2023 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-201938 (URN)
Conference
American Accounting Association 2023 Joint Midyear Meeting of the AIS, SET and International Sections, Las Vegas, Nevada, USA, January 26-28, 2023
Available from: 2022-12-25 Created: 2022-12-25 Last updated: 2023-05-08Bibliographically approved
Frii, P., O’Nions, E., Sofla, A. & Stålnacke, O. (2023). CEO gender and the probability that firms go public. Finance Research Letters, 53, Article ID 103615.
Open this publication in new window or tab >>CEO gender and the probability that firms go public
2023 (English)In: Finance Research Letters, ISSN 1544-6123, E-ISSN 1544-6131, Vol. 53, article id 103615Article in journal (Refereed) Published
Abstract [en]

We study the association between the gender of the Chief Executive Officer (CEO) and the probability that firms go public through an Initial Public Offering (IPO), using data for the full population of Swedish IPO firms from 2005-2017, and matched private firms. We find that firms that go public are less likely to have a female CEO. The results are robust when we test for a change of CEO: firms that switch from a male to a female CEO are less likely to go public, and when we consider the gender balance among the board of directors.

Place, publisher, year, edition, pages
Elsevier, 2023
Keywords
Gender, CEOs, Board of directors, Initial public offerings
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:umu:diva-204583 (URN)10.1016/j.frl.2022.103615 (DOI)000951989100001 ()2-s2.0-85146035920 (Scopus ID)
Funder
Tore Browaldhs stiftelseThe Jan Wallander and Tom Hedelius Foundation
Available from: 2023-02-07 Created: 2023-02-07 Last updated: 2023-06-20Bibliographically approved
Frii, P. & Sundvik, D. (2022). Auditor-in-Charge Experience with Initial Recognition of Complex Accounting Items and Subsequent Audit Quality. In: : . Paper presented at Botnia Accounting & Auditing Seminar. Vaasa, Finland, May 19-20, 2022.
Open this publication in new window or tab >>Auditor-in-Charge Experience with Initial Recognition of Complex Accounting Items and Subsequent Audit Quality
2022 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:umu:diva-193475 (URN)
Conference
Botnia Accounting & Auditing Seminar. Vaasa, Finland, May 19-20, 2022
Available from: 2022-04-04 Created: 2022-04-04 Last updated: 2022-04-05Bibliographically approved
Frii, P. (2022). Did the impairment-only approach improve goodwill’s ability to predict future cash flows?: A reexamination using Swedish data. In: : . Paper presented at EUFIN 17th workshop. Lisbon, Portugal, September 1-2, 2022.
Open this publication in new window or tab >>Did the impairment-only approach improve goodwill’s ability to predict future cash flows?: A reexamination using Swedish data
2022 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-198476 (URN)
Conference
EUFIN 17th workshop. Lisbon, Portugal, September 1-2, 2022
Available from: 2022-08-05 Created: 2022-08-05 Last updated: 2022-08-10
Frii, P., Khajehnejad, S., Sofla, A. & Stålnacke, O. (2022). Does Going Public Affect the CEO-Employee Pay Disparity? The Role of Board Characteristics. In: : . Paper presented at 44th Annual Congress of the European Accounting Association, Bergen, Norway, May 11-13, 2022.
Open this publication in new window or tab >>Does Going Public Affect the CEO-Employee Pay Disparity? The Role of Board Characteristics
2022 (English)Conference paper, Oral presentation only (Refereed) [Artistic work]
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:umu:diva-192697 (URN)
Conference
44th Annual Congress of the European Accounting Association, Bergen, Norway, May 11-13, 2022
Available from: 2022-02-22 Created: 2022-02-22 Last updated: 2022-05-19Bibliographically approved
Frii, P., Khajehnejad, S., Sofla, A. S. & Stålnacke, O. (2022). Does Going Public Affect the CEO-Employee Pay Disparity? The Role of Board Characteristics. In: : . Paper presented at 82nd Annual Meeting of the Academy of Management: "Creating a better world together". Seattle, USA, August 5-9, 2022.
Open this publication in new window or tab >>Does Going Public Affect the CEO-Employee Pay Disparity? The Role of Board Characteristics
2022 (English)Conference paper (Refereed)
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:umu:diva-193293 (URN)
Conference
82nd Annual Meeting of the Academy of Management: "Creating a better world together". Seattle, USA, August 5-9, 2022
Available from: 2022-03-24 Created: 2022-03-24 Last updated: 2022-05-20
Frii, P., Khajehnejad, S., Sofla, A. S. & Stålnacke, O. (2022). Does Going Public Affect the Firm's Vertical Pay Disparity? The Role of Independent Female Directors. In: : . Paper presented at Academy of Management Journal (AMJ) LUISS Paper Development Workshop, Rome, Italy, October 12-13, 2022.
Open this publication in new window or tab >>Does Going Public Affect the Firm's Vertical Pay Disparity? The Role of Independent Female Directors
2022 (English)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-199740 (URN)
Conference
Academy of Management Journal (AMJ) LUISS Paper Development Workshop, Rome, Italy, October 12-13, 2022
Available from: 2022-09-27 Created: 2022-09-27 Last updated: 2022-09-28
Frii, P., Sofla, A. S. & Stålnacke, O. (2021). Appointments of Directors and CEOs in Preparation for a Successful IPO. In: Virtual World Finance Conference 2021: E-proceedings. Paper presented at World Finance Conference, Virtual via Kristiansand, Norway, August 3-6, 2021 (pp. 202-202). University of Agder
Open this publication in new window or tab >>Appointments of Directors and CEOs in Preparation for a Successful IPO
2021 (English)In: Virtual World Finance Conference 2021: E-proceedings, University of Agder , 2021, p. 202-202Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

We investigate the appointments of directors and CEOs of 439 private Swedish firms during afive-year period before they successfully completed an IPO. We utilize detailed Swedish data to explore how a firm?s governance appointments evolve in the period prior to a successful IPO. Our data contains complete information about all individual decision-makers of all Swedish private limited firms, making it possible for us to track all governance appointments among IPO firms, and use matched non-IPO firms to discern what can uniquely be attributed to the IPO process. We document that 70% of the incumbent IPO directors were appointed during the five-year periodprior to the IPO, and more than half were appointed one year before the IPO date. We further find that IPO firms are more likely to appoint new directors compared to matched firms during the period leading up to the IPO. Focusing on the IPO firms, we find that firms aiming for the main market appoint directors earlier in the process compared to firms aiming for lower-tier markets. Finally, we find that firms that appoint a larger proportion of directors are more likely to appoint a new CEO before completing an IPO. This result holds regardless of what market the firms successfully completed the IPO. 

Place, publisher, year, edition, pages
University of Agder, 2021
National Category
Business Administration
Identifiers
urn:nbn:se:umu:diva-183253 (URN)
Conference
World Finance Conference, Virtual via Kristiansand, Norway, August 3-6, 2021
Available from: 2021-05-19 Created: 2021-05-19 Last updated: 2021-09-28Bibliographically approved
Frii, P. & Sundvik, D. (2021). Goodwill Impairments: The Effects of Individual Auditor Experience and Expertise. In: : . Paper presented at Nordic Accounting Conference, Copenhagen, Denmark, November 11-12, 2021. Copenhagen
Open this publication in new window or tab >>Goodwill Impairments: The Effects of Individual Auditor Experience and Expertise
2021 (English)Conference paper, Oral presentation only (Refereed)
Place, publisher, year, edition, pages
Copenhagen: , 2021
National Category
Social Sciences Economics and Business Business Administration
Identifiers
urn:nbn:se:umu:diva-188131 (URN)
Conference
Nordic Accounting Conference, Copenhagen, Denmark, November 11-12, 2021
Available from: 2021-10-03 Created: 2021-10-03 Last updated: 2021-11-16Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-0430-5090

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