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Publications (10 of 25) Show all publications
Jeppesen, K. K., Carrington, T., Catasus, B., Johnsen, A., Reichborn-Kjennerud, K. & Vakkuri, J. (2017). The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries. Financial Accountability and Management, 33(2), 146-170.
Open this publication in new window or tab >>The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries
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2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 2, p. 146-170Article in journal (Refereed) Published
Abstract [en]

Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and a hybrid strategy. The analysis of the Nordic SAIs shows that while one SAI appears to have adopted a hybrid strategy, the portfolio strategy has been chosen by the three other SAIs, although with some variations in the portfolio. The paper concludes by discussing the implications of these strategic options for public sector auditing.

Keyword
supreme audit institutions, strategy, jurisdiction, performance audit, evaluation
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-321171 (URN)10.1111/faam.12118 (DOI)000398572700002 ()
Available from: 2017-05-12 Created: 2017-05-12 Last updated: 2017-05-12Bibliographically approved
Carrington, T., Johansson, T., Johed, G. & Öhman, P. (2015). Exploring Compliance and Convergence of Auditor Commitments to Professional Values: A Contextual Analysis. In: : . Paper presented at European Accounting Association conference in Glasgow, Scotland, 28-30 April.. .
Open this publication in new window or tab >>Exploring Compliance and Convergence of Auditor Commitments to Professional Values: A Contextual Analysis
2015 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-252428 (URN)
Conference
European Accounting Association conference in Glasgow, Scotland, 28-30 April.
Available from: 2015-05-06 Created: 2015-05-06 Last updated: 2015-05-06
Carrington, T., Eklöv Alander, G. & Tirmén, M. (2014). Fair values and the organizing of markets in organizations. In: : . Paper presented at SCORE International Conference on Organizing Markets in Stockholm, Sweden, 16-17 oktober 2014. .
Open this publication in new window or tab >>Fair values and the organizing of markets in organizations
2014 (English)Conference paper, Published paper (Refereed)
Keyword
markets, organizations, accounting, fair value
National Category
Business Administration Social Sciences
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-235425 (URN)
Conference
SCORE International Conference on Organizing Markets in Stockholm, Sweden, 16-17 oktober 2014
Funder
Riksbankens Jubileumsfond, P13-1281:1
Available from: 2014-11-03 Created: 2014-11-03 Last updated: 2015-02-09
Carrington, T. & Johed, G. (2014). How the Business Press Stabilizes and Destabilizes Notions of Audit Failure: The Case of Intrum Justitia. In: Josef Pallas, Lars Strannegård, Stefan Jonsson (Ed.), Organizations and the Media: Organizing in a Mediatized World. Routledge.
Open this publication in new window or tab >>How the Business Press Stabilizes and Destabilizes Notions of Audit Failure: The Case of Intrum Justitia
2014 (English)In: Organizations and the Media: Organizing in a Mediatized World / [ed] Josef Pallas, Lars Strannegård, Stefan Jonsson, Routledge, 2014Chapter in book (Refereed)
Place, publisher, year, edition, pages
Routledge, 2014
Series
Routledge Studies in Management, Organizations and Society
Keyword
accounting, auditing, media, business press
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-227606 (URN)978-0-415-81365-5 (ISBN)
Available from: 2014-06-28 Created: 2014-06-28 Last updated: 2014-06-28
Carrington, T. & Tirmén, M. (2014). Jurisdictional change in financial institutions: The Fair Value Hierarchy and the reconfiguration of prudence in accounting practice. In: : . Paper presented at Critical Perspectives on Accounting conference in Toronto, Canada, 7-9 July 2014. .
Open this publication in new window or tab >>Jurisdictional change in financial institutions: The Fair Value Hierarchy and the reconfiguration of prudence in accounting practice
2014 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration Social Sciences
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-232894 (URN)
Conference
Critical Perspectives on Accounting conference in Toronto, Canada, 7-9 July 2014
Available from: 2014-09-26 Created: 2014-09-26 Last updated: 2015-02-09
Carrington, T. & Tirmén, M. (2014). The Fair Value Hierarchy and the reconfiguration of prudence in accounting practice. In: : . Paper presented at ARCA Workshop on the Politics of Accounting Standard Setting and Regulation in Amsterdam, The Netherlands, 8 September 2014. .
Open this publication in new window or tab >>The Fair Value Hierarchy and the reconfiguration of prudence in accounting practice
2014 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration Social Sciences
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-232896 (URN)
Conference
ARCA Workshop on the Politics of Accounting Standard Setting and Regulation in Amsterdam, The Netherlands, 8 September 2014
Available from: 2014-09-26 Created: 2014-09-26 Last updated: 2015-02-09
Carrington, T., Johansson, T., Johed, G. & Öhman, P. (2013). An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession. Behavioral Research in Accounting, 25(2), 1-20.
Open this publication in new window or tab >>An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession
2013 (English)In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, no 2, p. 1-20Article in journal (Refereed) Published
Abstract [en]

Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism-commercialism tension: these are the respective emphases on independence enforcement and client commitment.

Keyword
Commercialism, Professionalism, Accounting profession, Auditing, Construct validation, Structural equation modeling
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-201510 (URN)10.2308/bria-50511 (DOI)
Available from: 2013-06-12 Created: 2013-06-12 Last updated: 2017-12-06
Carrington, T. & Tirmén, M. (2013). Facing financial instruments in financial institutions: The Fair Value Hierarchy as coding practice. In: : . Paper presented at Financial Reporting and Auditing as Social and Organizational Practice, London School of Economics and Political Science,16th – 17th December 2013.. .
Open this publication in new window or tab >>Facing financial instruments in financial institutions: The Fair Value Hierarchy as coding practice
2013 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

One of the more debated consequences of the introduction of fair value accounting is the ejection of the principle of prudence, also mirrored in IASB’s updated conceptual framework. The rise of fair value accounting has been explained as largely due to the increased influence of the financial economics paradigm over the accounting standard-setting process (Power, 2010). Whereas the quantitatively inclined accounting research has debated the effects of these changes on accounting quality and the possibilities for earnings management more qualitatively inclined studies have shown these changes to be challenging for auditors (Smith-Lacroix et al., 2012) and accountants in financial institutions (Cleverton et al., 2011). Another jurisdictional change in financial institutions that have been noted is the rise of risk managers (Mikes, 2009; 2011). By studying the coding practices related to an accounting device central for the production of fair values—The Fair Value Hierarchy—we are able to visualize these issues. What our analysis show is how the previously reported marginalisation of traditional accountants and relative increase in the importance of risk management mediates IASB’s financial economics inspired fair values in a way that make them more, prudent. More particularly, we find a strong support for, risk managers preferring Level 2 in the Fair Value Hierarchy, which allows for more control of the numbers. Hence, although our findings support the claims that traditional accountants are becoming increasingly marginalised, it is also evident that accounting is not.

Keyword
accounting, fair values, classification, coding practice, banks, financial institutions, valuation
National Category
Business Administration Social Sciences
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-213114 (URN)
Conference
Financial Reporting and Auditing as Social and Organizational Practice, London School of Economics and Political Science,16th – 17th December 2013.
Available from: 2013-12-18 Created: 2013-12-18 Last updated: 2015-02-09
Carrington, T. (2012). Making People Auditable. Paper presented at Interdisciplinary Perspectives on Accounting conference in Cardiff, Wales, July 11-13, 2012.. .
Open this publication in new window or tab >>Making People Auditable
2012 (English)Conference paper, Published paper (Refereed)
Keyword
auditing, auditability
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-196617 (URN)
Conference
Interdisciplinary Perspectives on Accounting conference in Cardiff, Wales, July 11-13, 2012.
Available from: 2013-03-11 Created: 2013-03-11 Last updated: 2013-03-11
Carrington, T. (2012). Redovisningen kan bli fel trots att revisorer gör rätt. Balans : tidskrift för redovisning och revision, 38(4), 40-41.
Open this publication in new window or tab >>Redovisningen kan bli fel trots att revisorer gör rätt
2012 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 38, no 4, p. 40-41Article in journal (Other (popular science, discussion, etc.)) Published
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-187516 (URN)
Available from: 2012-12-07 Created: 2012-12-07 Last updated: 2017-12-07
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-2719-8497

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