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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
2019 (English)Conference paper, Oral presentation with published abstract (Refereed)
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.

Place, publisher, year, edition, pages
2019.
Keywords [en]
audit committee, auditor independence, corporate governance, critical discourse analysis, epistemic independence, harmonization, subordination
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-177009OAI: oai:DiVA.org:su-177009DiVA, id: diva2:1377721
Conference
European Accounting Association Annual Congress (EAA), Paphos, Cyprus, May 29-31, 2019
Projects
Jan Wallander & Tom Hedelius Forskningsstiftelser projekt no. P11-0176
Funder
The Jan Wallander and Tom Hedelius Foundation, P11-0176
Note

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

Available from: 2019-12-12 Created: 2019-12-12 Last updated: 2020-01-20Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
  • html
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  • asciidoc
  • rtf