The Auditors-General can have a profound impact on the work of the Supreme Audit Institution (SAI), in terms of the quality, autonomy and efficiency of audit work. In Sweden, this recruitment is prepared by the Committee on the Constitution, before the final decision is made by Parliament. The appointment is, however, shrouded in mystery and not even candidate profile requirements are openly advertised. This lack of transparency is problematic, since the SAI is positioned at the heart of the democratic accountability process. Because Sweden has a model with ten parallel Auditors-General, there have been ten Auditors-General over the period 2003-2015. This article compares their profiles and outlines five explanations. Results show that thei...
The independent audit function plays an important role in our modern society as it strengthens the c...
This essay examines the expected impact of the statury audit exemption in Sweden from an auditor per...
Purpose: The purpose is to describe how the audit profession perceives that the re-regulated educati...
The professional profiles of the Auditors-General have gained scarce attention in scholarly work. Ye...
Bringselius, L., & Lemne, M. (2015). Appointments Shrouded in Mystery The profiles of ten Swedi...
Previous research has shown that compliance with accounting standards in Swedish municipalities in g...
This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the ...
Performance audit has become increasingly common in the public administration and every western demo...
Background and problem: The recent auditing scandals have provoked new legislation in the United Sta...
An auditor is hired by a company with the commission to assure the audit quality of the financial re...
Auditing is an important activity in today’s society and is characterised by several dilemmas. The a...
Background: The audit has not always been as it is today. The first law requiring auditing was legis...
The auditor’s report has been criticised for being uninformative at least since the late nineteenth ...
Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academic...
The auditing profession is a popular career choice among business graduates, and the Big N firms hir...
The independent audit function plays an important role in our modern society as it strengthens the c...
This essay examines the expected impact of the statury audit exemption in Sweden from an auditor per...
Purpose: The purpose is to describe how the audit profession perceives that the re-regulated educati...
The professional profiles of the Auditors-General have gained scarce attention in scholarly work. Ye...
Bringselius, L., & Lemne, M. (2015). Appointments Shrouded in Mystery The profiles of ten Swedi...
Previous research has shown that compliance with accounting standards in Swedish municipalities in g...
This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the ...
Performance audit has become increasingly common in the public administration and every western demo...
Background and problem: The recent auditing scandals have provoked new legislation in the United Sta...
An auditor is hired by a company with the commission to assure the audit quality of the financial re...
Auditing is an important activity in today’s society and is characterised by several dilemmas. The a...
Background: The audit has not always been as it is today. The first law requiring auditing was legis...
The auditor’s report has been criticised for being uninformative at least since the late nineteenth ...
Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academic...
The auditing profession is a popular career choice among business graduates, and the Big N firms hir...
The independent audit function plays an important role in our modern society as it strengthens the c...
This essay examines the expected impact of the statury audit exemption in Sweden from an auditor per...
Purpose: The purpose is to describe how the audit profession perceives that the re-regulated educati...