National Open University Library

Auditing transformation : (Record no. 14101)

MARC details
000 -LEADER
fixed length control field 02078cam a2200181 i 4500
INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781032533032
INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781032533032
DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number HF5667 .A93 2024
Item number 2
TITLE STATEMENT
Title Auditing transformation :
Remainder of title regulation, digitalisation and sustainability /
Statement of responsibility, etc edited by Jan Marton, Fredrik Nilsson, and Peter Öhman.
Copyright Date
Place of publication London ;
-- New York :
Name of publisher Routledge, Taylor & Francis Group,
Year of publication or production [2024]
PHYSICAL DESCRIPTION
Number of Pages xxiv, 393 pages ;
SERIES STATEMENT
Series statement Routledge studies in accounting
SUMMARY, ETC.
Summary, etc "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"--
SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Auditing.
SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Accounting.
ADDED ENTRY--PERSONAL NAME
Personal name Marton, Jan,
ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Permanent Location Current Location Date acquired Full call number Accession Number Koha item type
Gabriel Afolabi Ojo Central Library (Headquarters). Gabriel Afolabi Ojo Central Library (Headquarters). 11/06/2024 HF5667 .A93 2024 0194711 Books
Gabriel Afolabi Ojo Central Library (Headquarters). Gabriel Afolabi Ojo Central Library (Headquarters). 11/06/2024 HF5667 .A93 2024 0194712 Books

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