What Do Auditors Do?: Obviously they do not scrutinize the accounting and reporting
2011 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 27, no 3, 272-285 p.Article in journal (Refereed) Published
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.
Place, publisher, year, edition, pages
Blackwell Publishing, 2011. Vol. 27, no 3, 272-285 p.
accounting standards;auditors;comfort;compliance;institutional settings
IdentifiersURN: urn:nbn:se:liu:diva-126981DOI: 10.1111/j.1468-0408.2011.00525.xOAI: oai:DiVA.org:liu-126981DiVA: diva2:918384