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  • Disputation: 2017-10-26 10:15 Agardhsalen, 11D 257, Karlstad
    Netz, Johan
    Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Centrum för tjänsteforskning.
    First things first - think before you decide: The how, what and who of idea screening2017Doktorsavhandling, sammanläggning (Övrigt vetenskapligt)
    Abstract [en]

    This thesis investigates decision-making activities leading to the initial selection of which new ideas should be selected for further development or rejected. This process, often referred to as idea screening, is described as being one of the most important, but also challenging, tasks to master during the entire innovation process. There are two main reasons for this: Firstly, not all ideas are good and secondly no firm has the resources to develop every single idea proposed to it. Thus, it is important to be careful when initially deciding which ideas are to be selected and developed into future possible innovations in order to eliminate weak ideas and retain those that have a substantial chance of becoming successful. 

    Two alternative decision-making approaches are explored in the thesis (the intuitive and rational approaches). In the thesis, the concept of intuition during the screening of product and service ideas is demystified. The empirical findings show that decision-makers utilize five main underlying criteria when intuitively assessing ideas. Of these, the findings indicate user-value to be the most important one, or at least the criterion that most assessors emphasize when making intuitive decisions. The findings presented in the thesis increase our understanding of the use of rational and holistic intuitive decision-making when screening ideas during the Front End Innovation phase, as well as questioning the traditional view of intuition, as a decision-making tool that is only reliable if applied by those with a vast amount of experience and expertise. The reported findings indicate that, for example, users with an understanding of the idea context are able to intuitively identify the ideas that decision-making experts identify as the top (best) ones. Hence, managers faced with a situation where they are being inundated with new ideas can turn to non-experts for help.

  • Disputation: 2017-11-02 13:15 11D227, Karlstad
    Rahnert, Katharina
    Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Handelshögskolan.
    The evolution of the Swedish auditor's report2017Doktorsavhandling, monografi (Övrigt vetenskapligt)
    Abstract [en]

    The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports.

    Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making processes? As the object of study, the Swedish auditor’s report is chosen since it has, up to the present day, deviated from reports in other jurisdictions and thus enables an extension of knowledge in the field of audit reporting.

    The first part of this dissertation contributes to previous auditing history and auditing profession research by answering the first research question through an analysis of approximately 1,800 historical Swedish auditor’s reports and numerous related documents. Applying a critical-theory perspective, the research findings suggest that during the course of history, auditors were able to adopt an auditor’s rather than a user’s perspective despite arguing in the interest of users.

    The second part of the dissertation contributes to previous audit reporting and expectation gap research by answering the second research question through a vignette experiment with Swedish financial statement users. The research findings indicate that dissatisfaction with the current auditor’s report can be reduced through additional entity-specific information concerning the auditor’s independence, the audit process and the audit findings, and less general information about the auditor’s responsibilities.

    Overall, this dissertation connects past events concerning the auditor’s report to current challenges and indicates possible future developments.