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The construction of...
The construction of status in the auditor–audit committee relationship
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- Eklöv Ahlander, Gunilla (författare)
- Stockholm University
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- Jonnergård, Karin (författare)
- Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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- Larsson Olaison, Ulf (författare)
- Jönköping International Business School
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Marton, Jan (redaktör/utgivare)
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Nilsson, Fredrik (redaktör/utgivare)
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Öhman, Peter (redaktör/utgivare)
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(creator_code:org_t)
- 2023
- 2023
- Engelska 22 s.
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Ingår i: Auditing transformation : Regulation, Digitalisation and Sustainability - Regulation, Digitalisation and Sustainability. - 9781032533032 - 9781003411390 ; :50, s. 46-68
- Relaterad länk:
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http://dx.doi.org/10...
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https://lup.lub.lu.s...
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https://doi.org/10.4...
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Abstract
Ämnesord
Stäng
- This chapter investigates the construction of status in the relationship between the auditor and the audit committee. Such a study is merited considering that regulation as a driver of corporate governance has been designed towards a regulatory concern with lax audit practice, where the audit committee was presented as a solution. This is, however, a problem not manifested in the Swedish context. The driver was instead connected to the need for companies to follow suit with an Anglo-Saxon regulatory development. The study is informed by interviews with audit committee members and external auditors in large, listed companies and contributes novel insights to the understanding of the transformation of the role of the auditor due to the regulatory driver represented by the audit committees. The findings show a rather paradoxical development where the auditors increase their status through direct access to the board of directors, while also decreasing their status by being reduced to a supplier, among other suppliers of trust and comfort to the directors. The findings are of interest to accounting firms, as well as clients and investors, to recognise the transformation of the status of the auditor in spite of regulations to protect the role.
- En studie av relationer mellan revisor och revisionskommittéer och hur dessa påverkar makt och status mellan de båda grupperna
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- revisorn
- revisionskommitté
- statusrelation
Publikations- och innehållstyp
- kap (ämneskategori)
- ref (ämneskategori)
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