Accounting and auditing transformation
The Accounting and auditing transformation research area covers financial reporting and assurance, with particular attention to how these areas are shaped and reshaped by several drivers: digitalization and emerging technologies, sustainability demands, and regulatory change.
Rather than a single move from one state to another, accounting and auditing is in continuous change from these drivers. We study that ongoing process and what it means for businesses, their stakeholders, and the regulators who oversee them. The work is grounded in the Swedish setting but expands to the EU and international settings when warranted, reflecting Mid Sweden University's ambition to be a global university with a regional commitment.
Research aim
The overall aim is to analyse and document how accounting and auditing are developing. Our research: i) charts the historical developments that led to the current state of the auditing profession, ii) explains this development by identifying the determinants behind the themes below, and iii) evaluates and predicts the effects and consequences of that development.
Research themes
- The auditing profession, audit quality, and assurance
- Technology and digitalization in accounting and auditing
- Sustainability reporting and regulation
- Accountability and financial accounting
The auditing profession, audit quality, and assurance
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