Accounting and Auditing Small and Medium-Sized Practices

Dr Anatoli Bourmistrov is a Professor Accounting/Management Control at Nord University Business School, Norway.Dr Levi Gårseth-Nesbakk is a Professor of Accounting at Nord University Business School, Norway.Dr Toomas Haldma was a Professor of Accounting at Tartu University, Estonia.Dr Jan Mouritsen is a Professor of Management Control in the Department of Operations Management, Copenhagen Business School, Denmark.Dr Roman Vakulchuk is the Head of Climate and Energy Research Group and a Senior Researcher at the Norwegian Institute of International Affairs (NUPI), Oslo, Norway.

• Part I: Introduction to the volume 0. Introduction 1. Future scenarios for the development of Norwegian accounting and auditing small and medium-sized practices by 2035 Part II: Impact of digitalization on accounting and auditing SMPs 2. Digitalisation and its impact on small- and medium-sized accounting and auditing practices: insights from public and private sectors 3. Dealing with digital transformation: tensions of professionals working at small- and medium-sized accounting firms 4. Towards digital transformation of local government auditing: leveraging digital affordances 5. Internal organisational arrangements and engagements with environment in small and medium-sized accounting practices 6. Perceived risks and preparedness to deal with “black swans”: A mismatch between competence and perceived knowledge about potential risks 7. (Absence of) use of management control systems to manage cyber risk in SMEs Part III: Education, training, competences and skills 8. Masters’ supervision and academic growth of accounting and auditing students in Norway – from understanding to creativity 9. Accounting firms as business advisors: SME’s expectations and accounting firms’ capabilities 10. IIntentions of Bachelor students to study accounting and auditing at the master level 11. Neither detecting nor preventing: analysis of the auditors’ role in the outcome of financial crime cases in Norway and Sweden 12. The effect of the new ISA 315 on perceived audit quality in SMPs – does it support or undermine auditors as knowledge workers? Part IV Integrating chapter 13. Understanding proactivity and strategic duality of small and medium-sized accounting and auditing practices – a summary