Auditing Transformation

Regulation, Digitalisation and Sustainability

Jan Marton, Fredrik Nilsson (Chalmers University of Technology, Sweden), Peter Öhman

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English

Routledge
27 May 2025

Financial accounting; Management accounting & bookkeeping; Business strategy; Sales & marketing management; Sales & marketing

Series: Routledge Studies in Accounting

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.

Edited by: Jan Marton, Fredrik Nilsson (Chalmers University of Technology, Sweden), Peter Öhman
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 453g
ISBN: 9781032533056
ISBN 10: 1032533056
Series: Routledge Studies in Accounting
Pages: 393
Publication Date: 27 May 2025
Audience: College/higher education , Primary
Format: Paperback
Publisher's Status: Forthcoming

Jan Marton is Associate Professor in Business Administration at the School of Business, Economics and Law, University of Gothenburg, Sweden. Fredrik Nilsson is a Professor of Business Studies at Uppsala University, Sweden. Peter Öhman is a Professor of Business Administration and Chair in the Department of Economics, Geography, Law and Tourism, Mid Sweden University, Sundsvall, Sweden.