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What Do Auditors Do? :
What Do Auditors Do? : Obviously they do not scrutinize the accounting and reporting
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- Tagesson, Torbjörn, 1969- (författare)
- Department of Business Administration, Lund University, Sweden
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- Eriksson, Ola (författare)
- Executive Director, at the Swedish Association of Local Government Finance Officers, Gävle, Sweden
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(creator_code:org_t)
- 2011-07-07
- 2011
- Engelska.
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Ingår i: Financial Accountability and Management. - : Blackwell Publishing. - 0267-4424 .- 1468-0408. ; 27:3, s. 272-285
- Relaterad länk:
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https://urn.kb.se/re...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- Auditors and auditing firms are important actors in the process of institutionalising accounting standards. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this paper is to investigate and explain how deviations from accounting standards are treated and reported by auditors. The results indicate deficiency in both competence and independence among the auditors. The institutional arrangements in Sweden do not seem to ensure that auditors facilitate and support the implementation of accounting standards.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- accounting standards;auditors;comfort;compliance;institutional settings
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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