Revisorn i förändringens tid

: arbete för samhällsnyttan

Abstract

Purpose

The aim of our study was to explain how the authorized auditors in Sweden perceive that the institutional changes have affected the public interest o auditing.

Method

A quantitative study was made through an electronic survey which was sent to authorized auditors in Sweden. Were 130 answers could be used in the statistical analysis.

Findings

The result shows that the members of the Swedish audit profession are united. Auditors identify themselves both with professional and organizational identity. Swedish auditors perceive that consulting is positive for the public interest; they also feel that ISA has a positive impact on the public interest. However; older auditors have a negative attitude towards international regulations. The auditor identity turned out to be the crucial element whether or not institutional changes perceived to increase or decrease the public interest.

Practical implications and originality

The study has showed that professional identity and organizational identity can be assembled as one concept, the auditor identity. The concept includes the entire audit profession, both profession and organization. The study also contributes to the understanding of how institutional changes in the Swedish audit profession is perceived by the Swedish authorized auditors