The adoption of professional audit standards in the public sector : the role of the audit profession and other actors /Pernilla Broberg, Torbjörn Tagesson.

This chapter contributes to the understanding of how change within auditing is initiated and formed through collaboration and negotiation between FAR and other actors within the organisational field of municipal auditing in Sweden. The empirical data is based on documents and interviews with actors within and outside the audit profession. Thus, the data represents different perspectives and interests throughout the change process. The analyses show that it was different partial jolts that made the various actors feel institutional pressure to get involved in the change process. At the end of the change process, an additional partial jolt, initiated by an outside actor, facilitated and accelerated the process as it reinforced the understanding of interdependence between the actors involved.

Ingår i:Auditing transformation : regulation, digitalisation and sustainability / edited by Jan Marton, Fredrik Nilsson, and Peter ÖhmanSidorna 90-1109781003411390

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