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Book Cover
E-book
Author Marton, Jan

Title Auditing Transformation Regulation, Digitalisation and Sustainability
Published Milton : Taylor & Francis Group, 2023

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Description 1 online resource (420 p.)
Series Routledge Studies in Accounting Series
Routledge Studies in Accounting Series
Contents Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Contents -- List of figures and tables -- List of contributors -- Foreword -- Preface -- List of acronyms and abbreviations -- 1. Auditing in transformation: An introduction -- PART I: Regulation -- 2. In pursuit of a more socially relevant audit in the context of international standardisation -- 3. The construction of status in the auditor-audit committee relationship -- 4. Audit reporting transformation: Increasing the relevance of the audit through key audit matters?
5. The adoption of professional audit standards in the public sector: The role of the audit profession and other actors -- PART II: Digitalisation -- 6. On the structures of judgement in auditing -- 7. Digitalisation and professional scepticism of Swedish auditors -- 8. Being an audit professional in the digital age -- 9. Advanced digital technologies and sustainability assurance: Evidence from Sweden -- PART III: Sustainability -- 10. Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence
11. Organising for quality in sustainability assurance: A literature review -- 12. Challenges of sustainability-assurance practices: Insights from the Big 4 accounting firms -- PART IV: Auditor Characteristics -- 13. The average professional: On the selection and socialisation of auditors -- 14. The importance of the engagement partner -- 15. Transformation in audit teams: Implications for team competence -- 16. Expertise in financial auditing -- 17. Auditing transformation: Practitioners' views -- 18. Concluding remarks -- Index
Notes Description based upon print version of record
Form Electronic book
Author Nilsson, Fredrik
Öhman, Peter
ISBN 9781000926972
1000926974