Auditing Transformation

Jan Marton is Associate Professor in Business Administration at the School of Business, Economics and Law, University of Gothenburg, Sweden. Fredrik Nilsson is a Professor of Business Studies at Uppsala University, Sweden. Peter Öhman is a Professor of Business Administration and Chair in the Department of Economics, Geography, Law and Tourism, Mid Sweden University, Sundsvall, Sweden.

• List of figures and tables. List of contributors. Foreword. Preface. List of acronyms and abbreviations. Auditing in transformation: An introduction PART I: REGULATION 2. In pursuit of a more socially relevant audit in the context of international standardisation. The construction of status in the auditor–audit committee relationship. Audit reporting transformation: Increasing the relevance of the audit through key audit matters?. The adoption of professional audit standards in the public sector: The role of the audit profession and other actors. PART II : DIGITALISATION. On the structures of judgement in auditing 7. Digitalisation and professional scepticism of Swedish auditors. 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. Organising for quality in sustainability assurance: A literature review. 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. The importance of the engagement partner 15. Transformation in audit teams: Implications for team competence. Expertise in financial auditing 17. Auditing transformation: Practitioners’ views 18. Concluding remarks Index.