| 1. |
- Elliot, Viktor, et al.
(författare)
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National implications of EU harmonization - The case of banks' reporting requirements in Sweden
- 2019
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this paper is to discuss how internationally formulated policies and regulation of banks affect national supervisory practices and what consequences this may have on the form and quality of banking supervision conducted on the national level. Using the case of Swedish banks’ reporting requirements, we argue that the last decade of EU level regulatory reforms are motivated by a different “regulatory agreement” (Young 2016) than the Swedish one. In the decade since the global financial crisis 2007-2009, banking regulation reforms appear to be shaped by a view that all financial institutions are more or less immoral and cannot be trusted to self-regulate. The development can be characterized as a move from a dialogue based relationship between the supervisor and the supervised (Roberts, 2009) and being based on fairly high levels of trust (Tomkins, 2001), to a more quantitative and centralized supervision based on collection and comparison of large amounts of standardized quantitative data. We argue that Swedish financial regulation and supervision traditionally were based on the notion of dialogue and mutual trust and less on extensive reporting requirements. Thus, for Sweden to conform to the post-crisis international regulatory framework, this means abandoning what appears to be a fairly well-functioning national arrangement.
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| 2. |
- Carrington, Thomas, et al.
(författare)
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IFRS : Dilemman och utmaningar
- 2015
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- I Sverige har införandet av obligatorisk IFRS för noterade företag varit omdiskuterat. I boken IFRS – Dilemman och utmaningar diskuteras skälen till detta, med användning av såväl författarnas egen som andras forskning. En aspekt av IFRS är att det är principbaserat och kräver bedömningar vid upprättande av finansiella rapporter. Detta kan leda till brist på harmonisering och skapa svårigheter för exempelvis revisorer. Å andra sidan skulle det sannolikt vara svårt att införa strikta redovisningsregler globalt. En annan aspekt av IFRS är att det baseras på en syn på ägande och företagsstyrning som skiljer sig från den som utgör grunden för svenskt näringsliv. Detta avspeglar sig exempelvis i användning av verkligt värde inom IFRS, och i den traditionellt svaga tillsynen i Sverige.
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| 3. |
- Marton, Jan, 1964, et al.
(författare)
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Auditing in transformation : An introduction
- 2023
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Ingår i: Auditing Transformation. - Abingdon : Taylor & Francis. - 9781003411390 ; , s. 1-15
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- 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.
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| 4. |
- Marton, Jan, 1964, et al.
(författare)
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Concluding remarks
- 2023
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Ingår i: Auditing Transformation. - Abingdon : Taylor & Francis. - 9781003411390 ; , s. 379-385
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter summarises the main findings of the book and relates them to drivers of auditing transformation. The effects of the drivers are, in many cases, unexpected and unintended. It is also clear that transformation is not immediate but will take time to be effectuated in audit practice. One reason for delayed implementations is that competencies and characteristics of individual auditors change more slowly than the exogenous drivers. Regulation is the most mature of the three external drivers of transformation in focus in this book. Digitalisation has had some impact on audit practice but has the potential to have more fundamental effects in the future. Sustainability reporting is currently in an early phase, where substantial learning is taking place. The combination of new regulations and increased competencies among auditors can potentially make sustainability reporting more structured, reliable, and comparable across reporting companies.
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| 6. |
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| 7. |
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Auditing Transformation: Regulation, Digitalisation and Sustainability
- 2023
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- This book identifies and discusses drivers of auditing transformation, including regulation, digitalisation, sustainability, and individual auditor characteristics. 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. The book 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.
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