|
Showing 1 - 1 of
1 matches in All Departments
This book identifies drivers of transformation of auditing,
including regulation, digitalisation, sustainability, and
individual auditor characteristics, and discusses how the drivers
affect auditing. It provides a holistic perspective, discussing
these current and highly relevant themes in depth and ‘one by
one’ and also stresses the importance of the temporal dimension,
i.e., offering a historical and a present-day perspective. The book
covers several different theoretical perspectives when analysing
and discussing how the various drivers affect auditors, the audit
process, accounting firms, stakeholders and so on. Sweden is used
as a setting to study the effects of these drivers of transition.
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. The
monograph is unique in its broad coverage of drivers of
transformation, combined with its clear focus on financial
auditing. It is informed by a wide range of research approaches,
from qualitative interview studies to recently developed machine
learning methods. Readers, therefore, benefit from a comprehensive
understanding of current changes in the audit industry. This will
be a useful reference work for students of accounting and auditing,
as well as for audit practitioners, including both auditors and
regulators, and for researchers.
|
|
Email address subscribed successfully.
A activation email has been sent to you.
Please click the link in that email to activate your subscription.