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Clash of corporate governance logics obscuring auditor independence
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.ORCID-id: 0000-0002-1570-9528
2019 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

Audit committees are regarded by regulators as beneficial for improving audit independence and are hence globally enforced. This study aligns with research that questions whether audit committees function well in nations that differ from the AngloSaxon model. The aim of the study is to examine if the auditor and audit committee relationship conforms with a Swedish or AngloSaxon logic, and to analyze the impact on auditor independence. A critical discourse analysis is undertaken on corporate governance reports and three dimensions of logics are found: one complying with Swedish logic (compliance) and two according to AngloSaxon logic (varieties of subordination). The study indicates that the discourse on audit committees following an AngloSaxon logic in this national setting constructs a power relation with the auditor that hampers the auditor's independence, and hence, that auditor independence is context bound. The importance of the composition of the audit committee and its members independence also from larger owners is discussed. The study contributes to research that marks the importance of a better understanding of national jurisdictions before international harmonization can be achieved.

Ort, förlag, år, upplaga, sidor
2019.
Nyckelord [en]
audit committee, auditor independence, corporate governance, critical discourse analysis, epistemic independence, harmonization, subordination
Nationell ämneskategori
Företagsekonomi
Forskningsämne
företagsekonomi
Identifikatorer
URN: urn:nbn:se:su:diva-177009OAI: oai:DiVA.org:su-177009DiVA, id: diva2:1377721
Konferens
European Accounting Association Annual Congress (EAA), Paphos, Cyprus, May 29-31, 2019
Projekt
Jan Wallander & Tom Hedelius Forskningsstiftelser projekt no. P11-0176
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelse, P11-0176
Anmärkning

This conference paper har been published in IJAU, https://doi.org/10.1111/ijau.12164 

Tillgänglig från: 2019-12-12 Skapad: 2019-12-12 Senast uppdaterad: 2020-01-20Bibliografiskt granskad

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