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The adoption of professional audit standards in the public sector: The role of the audit profession and other actors
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Linköping University, Faculty of Arts and Sciences.ORCID iD: 0000-0002-8417-1469
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. RKR/Linköpings universitet.ORCID iD: 0000-0003-2534-5809
2024 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] Jan Marton, Fredrik Nilsson, Peter Öhman, New York: Taylor & Francis Group, 2024, 1, p. 90-110Chapter in book (Other academic)
Abstract [en]

This chapter contributes to the understanding of how change within auditing is initiated and formed through collaboration and negotiation between FAR and other actors within the organisational field of municipal auditing in Sweden. The empirical data is based on documents and interviews with actors within and outside the audit profession. Thus, the data represents different perspectives and interests throughout the change process. The analyses show that it was different partial jolts that made the various actors feel institutional pressure to get involved in the change process. At the end of the change process, an additional partial jolt, initiated by an outside actor, facilitated and accelerated the process as it reinforced the understanding of interdependence between the actors involved.

Place, publisher, year, edition, pages
New York: Taylor & Francis Group, 2024, 1. p. 90-110
Series
Routledge Studies in Accounting
Keywords [en]
audit standards, audit profession, public sector, regulation
Keywords [sv]
Revision, Sverige
National Category
Economics and Business Public Administration Studies
Identifiers
URN: urn:nbn:se:liu:diva-197256DOI: 10.4324/9781003411390Libris ID: 0hm0jfqcxlcw8ktdISBN: 9781032533032 (print)ISBN: 9781032533056 (print)ISBN: 9781003411390 (electronic)OAI: oai:DiVA.org:liu-197256DiVA, id: diva2:1792706
Available from: 2023-08-30 Created: 2023-08-30 Last updated: 2023-11-07Bibliographically approved

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Publisher's full textFind book at a swedish library/Hitta boken i ett svenskt bibliotekFind book at a swedish library/Hitta boken i ett svenskt bibliotek

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Broberg, PernillaTagesson, Torbjörn

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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  • vancouver
  • oxford
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Language
  • de-DE
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  • nn-NB
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Output format
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  • asciidoc
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