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Auditing in transformation: An introduction
Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism. (CER)ORCID iD: 0000-0001-5731-0489
2023 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] Jan Marton, Fredrik Nilsson & Peter Öhman, Taylor & Francis, 2023, p. 1-15Chapter in book (Other academic)
Abstract [en]

This chapter introduces the book to the reader. It begins with a discussion of the emergence and current state of auditing, followed by a section that presents the different chapters in the book and how they are logically related. The book is structured based on three drivers of auditing transformation: regulation, digitalisation, and sustainability. The next four chapters of the book show that the outcomes related to these three drivers largely depend on individual auditor characteristics. This is followed by a chapter based on practitioners' views on the matters in focus, and some concluding remarks. The book uses Sweden as a setting to study drivers of auditing transformation and their effects. The Swedish experience is generalisable to other European countries with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data.

Place, publisher, year, edition, pages
Taylor & Francis, 2023. p. 1-15
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-49335DOI: 10.4324/9781003411390-1Scopus ID: 2-s2.0-85170180760ISBN: 9781003411390 (electronic)OAI: oai:DiVA.org:miun-49335DiVA, id: diva2:1798304
Available from: 2023-09-19 Created: 2023-09-19 Last updated: 2024-04-01Bibliographically approved

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Öhman, Peter

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf