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Auditing Transformation : Regulation, Digitalisation and Sustainability (Routledge Studies in Accounting)

By: Fredrik Nilsson (Edited by) , Jan Marton (Edited by) , Peter Ohman (Edited by)

Manufacture on Demand

Ksh 39,250.00

Format: Hardback or Cased Book

ISBN-10: 103253303X

ISBN-13: 9781032533032

Collection / Series: Routledge Studies in Accounting

Collection Type: Publisher collection

Publisher: Taylor & Francis Ltd

Imprint: Routledge

Country of Manufacture: GB

Country of Publication: GB

Publication Date: Aug 25th, 2023

Publication Status: Active

Product extent: 393 Pages

Weight: 770.00 grams

Dimensions (height x width x thickness): 16.00 x 24.30 x 3.50 cms

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The book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing.

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing.

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.

This 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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