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Auditor Regulation and Economic Crime Policy in Sweden, 1965–2000
University of Gothenburg, Sweden.ORCID iD: 0000-0001-8454-2891
2005 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 30, no 2, p. 127-144Article in journal (Refereed) Published
Abstract [en]

This paper analyzes the political and professional battle over auditors' crime-controlling responsibilities in Sweden. The focus is on the discursive strategies of major actor-constellations during 1965–2000. The conclusion is that the duty enacted in 1999 to report suspicions of crime, like earlier attempts in this direction, was not a reaction to major frauds or scandals but a part of broader social-democratic policies during the period: to develop industrial democracy, to fight economic crime, and to improve economic markets.

Place, publisher, year, edition, pages
Elsevier, 2005. Vol. 30, no 2, p. 127-144
National Category
Sociology
Research subject
Social Sciences, Sociology
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URN: urn:nbn:se:lnu:diva-97461DOI: 10.1016/j.aos.2003.12.002OAI: oai:DiVA.org:lnu-97461DiVA, id: diva2:1456662
Available from: 2020-08-06 Created: 2020-08-06 Last updated: 2020-09-14Bibliographically approved

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Larsson, Bengt

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