The professional practice of accountants
The auditing indstry has undergone profound changes prompted by major scandals in the early 2000s. A consequence of this has been significantly increased regulation, complicating auditors' daily work and increasing their workload. In this project researchers look into how increased regulation is in play in the daily practice of the auditing profession and its organizational context, as well as in relation to clients and other actors such as external accounting consultants.
Start
2021-07-01
Planned completion
2025-06-30
Project manager at MDU
External project members
Sven Helin (professor) at Østfold University College and Örebro University Business School and Magnus Frostenson (professor) at Østfold University College and Örebro University Business School.
Background
The auditing indstry has undergone profound changes prompted by major scandals in the early 2000s. A consequence of this has been significantly increased regulation, complicating auditors' daily work and increasing their workload. However, few studies have been conducted on how auditors at the micro-level apply regulations and how this is manifested in their actual work. Using an ethnographic method, the study will contribute to knowledge about how increased regulation is in play in the daily practice of the auditing profession and its organizational context, as well as in relation to clients and other actors such as external accounting consultants.
Overall purpuse:
To contribute to further knowledge about how increased regulation affects the daily practice of the auditing profession.
Project goal:
Expected publications of the project will be at least two scientific articles in peer-reviewed journals, and at least one professional press article.