Auditing Transformation: Regulation, Digitalisation and (2023)

Auditing TransformationRegulation, Digitalisation and Sustainability\nAuthor(s): Jan Marton, Fredrik Nilsson, Peter hman\nFormat: Hardback\nPublisher: Taylor & Francis Ltd, United Kingdom\nImprint: Routledge\nISBN-13: 9781032533032, 978-1032533032\nSynopsis\nThis book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. \n\nIt 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, [url] 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 g.