Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. The resulting consequences are mixed results and a lack of consensus among researchers from both research fields. The two, in other situations, rather distinctive research fields of audit quality and financial reporting quality, have, in several cases, been confounded without analytical reflection regarding their differences. In parallel to the scientific progress, regulatory bodies have noticed the increasing trend of non-audit services and how they constitute larger portions of the audit firm’s annual revenues. Their responses have been legal restrictions, both in the US and Europe, in order to cease the trend. The purpose of this thesis is to make a pronounced investigation regarding the relationship between non-audit services and financial reporting quality in Swedish private firms. Furthermore, it will also be of interest to examine if this proposed relationship is moderated by the presence of the four global market-leading audit firms or not. The study is based on a deductive approach and a quantitative research strategy, to collect and analyze data from annual reports. To fulfill the purpose of the study, the data is analyzed by conducting binary and multinomial logistic regression tests. The results suggest that there is an association between certain types of non-audit services and financial reporting quality. Specifically, services that are unrelated to tax have proven to be statistically significant positively correlated with financial reporting quality. No evidence was found supporting a moderating effect by the characteristics of audit firms, suggesting that the choice of an audit firm is irrelevant for attaining high financial reporting quality when purchasing non-audit services. The study’s theoretical contribution is the novelty arising from the combination of studying non-audit services’ impact on financial reporting quality within a Swedish setting on private firms. The study also provides empirical contribution by using a proxy for financial reporting quality rarely used in previous research. The findings are of practical importance since they suggest that firms potentially benefit in their financial reporting by purchasing these kinds of services, which contradicts past actions made by regulatory bodies.

Empirical findings on knowledge transfers associated with business closures are limited (Hoetkerand Agarwal, 2007), and very few studies examine the search process of individuals and theirsearch for new solutions and ideas (Maggitti et al., 2013). The purpose of this paper is to fill theknowledge gap of knowledge spillovers and idea generation taking place while displacedemployees transition to entrepreneurship after business closure. This paper will examineAstraZeneca’s displaced employees that started their own businesses after AstraZeneca’sresearch and development facilities closed down in Lund (2010) and Södertälje (2012) inSweden. The research questions investigated were: What are the different factors and ideaprocesses that made the displaced employees start their own businesses? To what extent are theentrepreneurs utilizing their knowledge and experience gained at AstraZeneca in their currentbusinesses, and are they using contacts gained while working for AstraZeneca? To answer thesequestions both qualitative and quantitative research method were used in the form of surveys andinterviews. The results of this study showed that a knowledge spillover took place between thenew firms and the closing firm, while previous experience and expertise gained fromAstraZeneca greatly influenced the idea generation that took place amongst the displacedemployees while transitioning into entrepreneurship. Moreover, about 20% of theentrepreneurship was necessity based, whereas 70% were opportunity based. In regards to thetiming of the idea generation process, half of the participants came up with the business ideaafter learning about the closure, while the rest disagreed. Therefore, the idea generation processamongst the participants did not necessary start after the announcement of the displacement.

L’importance que revêt la localisation des entreprises dans le fonctionnement et la compétitivité de celles-ci amène à porter l’attention sur la problématique des clusters et l’influence qu’ils peuvent avoir sur la production de connaissances. À travers une perspective théorique qui repose sur la prise en compte des travaux portant sur les districts industriels et ceux plus récents, sur les clusters, nous mettons en évidence une évolution conceptuelle du phénomène de la localisation des entreprises. La place qu’occupe la production de connaissances constitue désormais un élément central des travaux récents qui portent sur les districts et les clusters industriels. Notre examen des dynamiques de fonctionnement de ces systèmes permet d’affirmer que la production de connaissances est une caractéristique centrale des clusters ainsi que leur principal avantage compétitif. Étroitement liée aux réseaux inter-organisationnels, la production de connaissances n’est pas un phénomène naturel, elle découle des mécanismes intrinsèques aux clusters, qu’on cherche à mettre en évidence. Pour ce faire, notre méthodologie qui emprunte les principaux repères de l’analyse stratégique des organisations conduit à l’étude du fonctionnement concret d’un réseau local d’innovation, constitué d’entreprises et d’institutions locales présentes dans le cluster montréalais de l’aérospatiale. Un réseau constitué par l’intermédiaire du Consortium de Recherche et d’Innovation en Aérospatiale du Québec, une institution centrale dans le fonctionnement de ce cluster. / The importance of the location of firms in their operational dynamic and competitiveness, leads us to focus our attention on the problem of clusters and the influence they can have on knowledge spillovers. Through a theoretical perspective based on the consideration of work on industrial districts and recently on clusters, our approach leads us to highlight a conceptual evolution of the phenomenon of the business location. The place of knowledge spillovers has become a central element of recent studies that focus on industrial districts and clusters. Our examination of the organizational dynamics of these systems allows us to assert that knowledge spillovers are a central feature of clusters as well as their main competitive advantage. Although closely related to inter-organizational networks, knowledge spillovers are not a natural phenomenon, it arises from mechanisms intrinsic to clusters, mechanisms we seek to highlight. To do so, our methodology that borrows the main landmarks of the strategic analysis of organizations leads us to study the practical operation of a network of local innovation, consisting of local companies and institutions present in the Montreal cluster of aeronautics. This network was established through the Consortium for Research and Innovation in Aerospace in Quebec (CRIAQ), a central institution in the operation of the cluster.

The digital age has unleashed limitless opportunities and transformed how we work, play and live. As a result, more people embrace the digital nomad lifestyle to fulfill both personal and professional goals. This research assesses the advantages and disadvantages that are associated with this lifestyle. In addition, I examine the digital nomad characteristics in Bali and how the digital nomad community in Bali supports professional development. Data were collected during a two-month field study in Bali, which is one of the world’s most popular digital nomad hubs. The findings suggest that digital nomads are predominantly millennials from advanced economies who have different academic backgrounds. Freedom is the primary advantage, while overall job satisfaction and productivity dramatically differ. Overall, members of Bali’s digital nomad community feel supported in their professional development. “Spend your days on a nine to five You waste your time on a central line What do you love? Work two jobs tryin' stay alive You spend your money on a Friday night Tell me, what do you love?” – Jacob Banks / Digitaliseringen har skapat oändligt många möjligheter och förändrat hur vi arbetar, umgås och lever i dagens samhälle. Det har resulterat i att allt fler provar på en livsstil som digital nomad för att uppnå både personliga och professionella mål. Den här uppsatsen analyserar fördelar och nackdelar som är förknippade med en livsstil som digital nomad. Dessutom undersöker jag vad som karaktäriserar digitala nomader på Bali och hur gemenskapen bland digitala nomader på Bali kan gynna professionell utveckling. Insamling av data skedde under en två månaders fältstudie på Bali, vilket är en av världens mest populära digital nomad hubbar. Resultatet visar att digitala nomader är främst millenials från i-länder med olika akademisk bakgrund. Frihet är den främsta fördelen, medan generell arbetstillfredsställelse och produktivitet varierar dramatiskt. Medlemmar av Balis digitala nomadgemenskap känner att de utvecklas professionellt. “Spend your days on a nine to five You waste your time on a central line What do you love? Work two jobs tryin' stay alive You spend your money on a Friday night Tell me, what do you love?” – Jacob Banks

The digital age has unleashed limitless opportunities and transformed how we work, play and live. As a result, more people embrace the digital nomad lifestyle to fulfill both personal and professional goals. This research assesses the advantages and disadvantages that are associated with this lifestyle. In addition, I examine the digital nomad characteristics in Bali and how the digital nomad community in Bali supports professional development. Data were collected during a two-month field study in Bali, which is one of the world’s most popular digital nomad hubs. The findings suggest that digital nomads are predominantly millennials from advanced economies who have different academic backgrounds. Freedom is the primary advantage, while overall job satisfaction and productivity dramatically differ. Overall, members of Bali’s digital nomad community feel supported in their professional development. “Spend your days on a nine to five You waste your time on a central line What do you love? Work two jobs tryin' stay alive You spend your money on a Friday night Tell me, what do you love?” – Jacob Banks / Digitaliseringen har skapat oändligt många möjligheter och förändrat hur vi arbetar, umgås och lever i dagens samhälle. Det har resulterat i att allt fler provar på en livsstil som digital nomad för att uppnå både personliga och professionella mål. Den här uppsatsen analyserar fördelar och nackdelar som är förknippade med en livsstil som digital nomad. Dessutom undersöker jag vad som karaktäriserar digitala nomader på Bali och hur gemenskapen bland digitala nomader på Bali kan gynna professionell utveckling. Insamling av data skedde under en två månaders fältstudie på Bali, vilket är en av världens mest populära digital nomad hubbar. Resultatet visar att digitala nomader är främst millenials från i-länder med olika akademisk bakgrund. Frihet är den främsta fördelen, medan generell arbetstillfredsställelse och produktivitet varierar dramatiskt. Medlemmar av Balis digitala nomadgemenskap känner att de utvecklas professionellt. “Spend your days on a nine to five You waste your time on a central line What do you love? Work two jobs tryin' stay alive You spend your money on a Friday night Tell me, what do you love?” – Jacob Banks