000			02078cam a2200181 i 4500
020			_a9781032533032
020			_a9781032533032
082	0	0	_aHF5667 .A93 2024 _b2
245	0	0	_aAuditing transformation : _bregulation, digitalisation and sustainability / _cedited by Jan Marton, Fredrik Nilsson, and Peter Öhman.
264		1	_aLondon ; _aNew York : _bRoutledge, Taylor & Francis Group, _c[2024]
300			_axxiv, 393 pages ;
490	0		_aRoutledge studies in accounting
520			_a"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"--
650		0	_aAuditing.
650		0	_aAccounting.
700	1		_aMarton, Jan,
942			_2lcc _cBK
999			_c14101 _d14101