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Clash of corporate governance logics obscuring auditor independence
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0002-1570-9528
Number of Authors: 12019 (English)In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 23, no 2, p. 336-351Article in journal (Refereed) Published
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 Anglo-Saxon model. The aim of the study is to examine if the auditor and audit committee relationship conforms with a Swedish or Anglo-Saxon 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 Anglo-Saxon logic (varieties of subordination). The study indicates that the discourse on audit committees following an Anglo-Saxon 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.

Place, publisher, year, edition, pages
2019. Vol. 23, no 2, p. 336-351
Keywords [en]
audit committee, auditor independence, corporate governance, critical discourse analysis, epistemic independence, harmonization, subordination
National Category
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-171799DOI: 10.1111/ijau.12164ISI: 000476551300011OAI: oai:DiVA.org:su-171799DiVA, id: diva2:1345622
Available from: 2019-08-26 Created: 2019-08-26 Last updated: 2019-12-04Bibliographically approved

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Eklöv Alander, Gunilla
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