Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor’s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company’s economical information.
The overall aim is, with contribution from neo institutional theory and agency theory, to contribute to an increase of knowledge about the changes in the auditor profession.
DiMaggio and Powell (1991) have identified three different mechanisms within the neo institutional theory that creates similarities in the organizational fields. These three mechanisms are the coercive, the mimetic and the normative changes.
In all the results have been analyzed and construed which lead us to find substantial changes, above all concerning the auditor’s practice of profession.
- Juridik (505)