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Audit firm adaption to expected deregulation of statutory auditing: The Swedish case
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.ORCID iD: 0000-0001-5098-1618
2010 (English)Conference paper, Oral presentation only (Refereed)
Abstract [en]

In 2008 there was an expectation that the statutory audit would be abolished in Sweden within a few years. We surveyed audit firms in April 2009 in order to observe their strategic actions when facing this expected major deregulation of their market. We found that the firms appeared to be rather slow in strategic change, one reason being the presence of a strong profession; another, more speculative, reason being their belief in their strong auditing product and brand name; and a third reason being their present client base who needed to satisfy their major stakeholders, such as the state and the banks, through the audit. The agents of change, if any, appeared to be the audit chain firm and the firm partners.

Place, publisher, year, edition, pages
2010.
Keywords [en]
Deregulation, statutory audit, audit firm, strategy, profession
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-22859OAI: oai:DiVA.org:lnu-22859DiVA, id: diva2:576351
Conference
Presented at the EAA conference, Istanbul, May 19-21, 2010
Available from: 2012-12-12 Created: 2012-12-12 Last updated: 2015-05-26Bibliographically approved

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Ahlberg, JennyCollin, Sven-Olof Yrjö

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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