Auditing Transformation: Regulation, Digitalisation and Sustainability

This book explores the drivers of transformation in auditing, using Sweden as a case study, and discusses how these drivers affect auditing, the audit process, accounting firms, stakeholders, and more. It covers a wide range of theoretical perspectives and research approaches and is a valuable resource for students, audit practitioners, and researchers.

Format: Hardback
Length: 424 pages
Publication date: 17 August 2023
Publisher: Taylor & Francis Ltd

This comprehensive book delves into the drivers of transformation in the auditing field, encompassing regulation, digitalization, sustainability, and individual auditor characteristics. It offers a holistic perspective, examining these current and highly relevant themes in depth, while also emphasizing the temporal dimension, providing a historical and present-day perspective. The book explores various theoretical perspectives on how these drivers impact auditors, the audit process, accounting firms, stakeholders, and more.

As a setting, Sweden is utilized to study the effects of these transition drivers, recognizing its generalizability to other European countries with a Germanic origin, influenced by Anglo-American auditing ideas. Furthermore, Sweden provides a unique research setting with access to empirical data, making it an invaluable resource for scholars.

The monograph stands out for its broad coverage of transformation drivers, coupled with a clear focus on financial auditing. It draws from a diverse range of research approaches, including qualitative interview studies and recently developed machine learning methods, ensuring readers gain a comprehensive understanding of the current changes in the audit industry.

This book will be a valuable resource for students of accounting and auditing, as well as audit practitioners, including auditors and regulators, and for researchers seeking to advance their knowledge in this field. Its comprehensive nature and insightful analysis make it a must-read for anyone interested in the evolving landscape of auditing.

Dimension: 234 x 156 (mm)
ISBN-13: 9781032533032