Auditing in transformation : An introduction

• 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.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Publikations- och innehållstyp

vet (ämneskategori)

kap (ämneskategori)