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Quality Control through Venitian blinds: Regulating the Swedish Auditing Industry
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. (Forum för Professionsforskning; forskargruppen för bolagsstyrning)
2012 (English)In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 21, no 1, 51-85 p.Article in journal (Refereed) Published
Abstract [en]

In this article I attempt to gain an understanding of the regulatory processes in the auditing industry by studying the development of quality control in Sweden between 1977 and 2004. The article starts with the observation that the audit industry is multilayered and that regulatory processes occur on different levels: between the state and the profession at large and between the professional association and the individual auditor or auditing firm. The focus is on the interaction between the different levels. Through developing a framework built on regulation theories from political science and the field of accounting research, three aspects of the regulatory processes important for the interaction between the levels are defined: the substantive, the justifying and the material. These aspects are later used to analyse the case study, leading to a specification of the characteristics and content of the couplings between the different levels where regulation is occurring.

Place, publisher, year, edition, pages
Bruessel: Routledge, 2012. Vol. 21, no 1, 51-85 p.
Keyword [en]
auditing regulation, quality control, materialisation of regulatory devices
National Category
Economics and Business
Research subject
Economy, Business administration; Social Sciences, Studies of Professions
Identifiers
URN: urn:nbn:se:lnu:diva-19240DOI: 10.1080/09638180.2010.522773OAI: oai:DiVA.org:lnu-19240DiVA: diva2:530175
Projects
Från professionell autonomi till utifrån kommande standarder - en studie av en föränderlig kontrolldiskurs
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare, 2001-2053
Available from: 2012-06-01 Created: 2012-06-01 Last updated: 2015-03-31Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf