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  • 1.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Accountability, auditability and the audit society – the case of auditor oversight in Sweden.2009Conference paper (Refereed)
  • 2.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    An analysis of the demands on a sufficient audit: Professional appearance is what counts!2010In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 21, no 8, p. 669-682Article in journal (Refereed)
    Abstract [en]

    The aim of this paper is to analyze the demands on a sufficient audit. Previous research has suggested that the production of comfort is not only about producing an audit according to ‘the manual’ but that professional aspects such as the appearance of the auditor also are of importance. In practice the relationship between, and the relative importance of, process and professional aspects of an audit are however unclear. In this paper this question is probed by analyzing the demands on a sufficient audit by an actor that in its jurisdiction is an obligatory point of passage for the framing of a sufficient audit: the Swedish supervisory board of public accountants (SSBPA). The material that is investigated is the disciplinary cases published by the SSBPA. The image of a sufficient audit that materializes from this investigation is of an audit that meets the demands of professional appearance.

  • 3.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ansvarsfullhet är viktigare än att följa regler2011In: Balans, ISSN 0346-8208, Vol. 37, no 1, p. 42-43Article in journal (Other (popular science, discussion, etc.))
  • 4.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Audit Consumer Discomforts: Voice In Disciplinary Cases2008Conference paper (Refereed)
  • 5.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Audit quality at the low end of the audit quality continuum: An analysis of the disciplinary cases of the Swedish supervisory board of public accountants2007Conference paper (Refereed)
  • 6.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Making People Auditable2012Conference paper (Refereed)
  • 7.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Redovisningen kan bli fel trots att revisorer gör rätt2012In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 38, no 4, p. 40-41Article in journal (Other (popular science, discussion, etc.))
  • 8.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Revision2010 (ed. 1:1)Book (Other academic)
  • 9.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Styles of auditability2011Conference paper (Other academic)
  • 10.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Vad är revision?2009In: Balans, ISSN 0346-8208, Vol. 35, no 11, p. 37-39Article in journal (Other (popular science, discussion, etc.))
  • 11.
    Carrington, Thomas
    et al.
    Stockholm University School of Business.
    Catasús, Bino
    Stockholm University School of Business.
    Auditing stories about discomfort: Becoming comfortable with comfort theory2007In: European Accounting Review, ISSN 0963-8180, Vol. 16, no 1, p. 35-58Article in journal (Refereed)
    Abstract [en]

    The sociological strand of auditing research has pointed to some difficulties of the American Accounting Association's (AAA) (and mainstream) definition asserting that auditing is about 'objectively obtaining and evaluating evidence regarding assertions about economic actions' (AAA, The Accounting Review, Suppl., 1972, p. 18). Instead, auditing has been described as rituals of verification that produce comfort. In this paper we seek to widen the understanding of the production of comfort by investigating the processes that end up as an audit. The processes are investigated by addressing the research question: how do auditors perceive the production of comfort? Twenty seniors were interviewed on the subject of identified discomforts in the audit process. The interviews were designed to identify the main allies and foes in the processes that make up an audit. In the presentation of the interviews, comfort theory is employed as a device to interpret the seniors' statements in terms of comfort as state, comfort as relief and comfort as renewal. Our conclusion is that the state of comfort that is demanded to become comfortable with an audit changes in relation to which actors get involved in the comfort production. Attaining a state of comfort involves a decision that sufficient discomforts have been relieved. In addition, as the definition of what it means to attain a state of comfort changes, more or less comfort as relief is required, and the audit, understood as becoming comfortable, is renewed. Suggested by comfort theory, the paper in this way develops the idea of auditing as a comfort-producing activity by examining three dimensions of audit comfort.

  • 12.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Eklöv Alander, Gunilla
    Stockholms universitet.
    Tirmén, Marcus
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Fair values and the organizing of markets in organizations2014Conference paper (Refereed)
  • 13.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Johansson, Tobias
    Handelshögskolan vid Örebro universitet.
    Johed, Gustav
    Stockholms universitet.
    Öhman, Peter
    Mittuniversitetet.
    An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession2013In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, no 2, p. 1-20Article in journal (Refereed)
    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.

  • 14.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Johansson, Tobias
    Örebro University.
    Johed, Gustav
    Stockholm Business School.
    Öhman, Peter
    Mid Sweden University.
    Exploring Compliance and Convergence of Auditor Commitments to Professional Values: A Contextual Analysis2015Conference paper (Refereed)
  • 15.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Johansson, Tobias
    Örebro universitet.
    Johed, Gustav
    Stockholms universitet.
    Öhman, Peter
    Mitthögskolan.
    Professional and commercial tension in the accounting profession: A research note.2011Conference paper (Other academic)
  • 16.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Johed, Gustav
    Stockholms universitet.
    How the Business Press Stabilizes and Destabilizes Notions of Audit Failure: The Case of Intrum Justitia2014In: Organizations and the Media: Organizing in a Mediatized World / [ed] Josef Pallas, Lars Strannegård, Stefan Jonsson, Routledge, 2014Chapter in book (Refereed)
  • 17. Carrington, Thomas
    et al.
    Johed, Gustav
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    The construction of top management as a good steward: A study of Swedish annual general meetings2007In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 20, no 5, p. 702-728Article in journal (Refereed)
    Abstract [en]

    The aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the course of this process.

  • 18.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Johed, Gustav
    Stockholms universitet.
    Öhman, Peter
    Mittuniversitetet.
    Svenska revisorer i undersökning om profession och kommersialism2012In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 38, no 1, p. 40-41Article in journal (Other (popular science, discussion, etc.))
  • 19.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Johed, Gustav
    Stockholm University.
    Öhman, Peter
    Mid Sweden University.
    The organisational context of professionalism in auditing2011Conference paper (Other academic)
    Abstract [en]

    This study analyses the degree to which change in the organizational context, content and location (both of the individual within the organization and the organization within the field) of professional work in auditing has contributed to variation in attitudes toward professional ideology and institutions. Through a survey of all Chartered Accountants (CA) in Sweden (with a response rate of 41%) we observe that contrary to media accusations and anecdotal evidence from interview based research, but similar to previous survey based research, a majority of accounting professionals remain committed to their profession, despite profound changes in the context, content and location of their work. In Sweden only auditors can carry the CA designation, which makes this finding even more thought-provoking as previous survey based studies have found the strongest deviation from professional values among the core of the accounting profession. Auditors of listed companies, almost exclusively Big Four auditors, espouse a stronger commitment to the profession than other auditors. Within the Big Four firms there are however considerable variation.

  • 20.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Tirmén, Marcus
    Facing financial instruments in financial institutions: The Fair Value Hierarchy as coding practice2013Conference paper (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.

  • 21.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Tirmén, Marcus
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Jurisdictional change in financial institutions: The Fair Value Hierarchy and the reconfiguration of prudence in accounting practice2014Conference paper (Refereed)
  • 22.
    Carrington, Thomas
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Tirmén, Marcus
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    The Fair Value Hierarchy and the reconfiguration of prudence in accounting practice2014Conference paper (Refereed)
  • 23.
    Jeppesen, Kim K.
    et al.
    Copenhagen Business Sch, Solbjerg Plads 3,C4, DK-2000 Frederiksberg, Denmark..
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Catasus, Bino
    Univ Stockholm, S-10691 Stockholm, Sweden..
    Johnsen, Age
    Oslo & Akershus Univ, Coll Appl Sci, Oslo, Norway..
    Reichborn-Kjennerud, Kristin
    Oslo & Akershus Univ, Coll Appl Sci, Oslo, Norway..
    Vakkuri, Jarmo
    Tampere Univ, FIN-33101 Tampere, Finland..
    The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 2, p. 146-170Article in journal (Refereed)
    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.

  • 24.
    Klarskov Jeppesen, Kim
    et al.
    Copenhagen Business School.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Catasús, Bino
    Stockholms universitet, Företagsekonomiska institutionen.
    Johnsen, Åge
    Høgskolen i Oslo.
    Reichborn-Kjennerud, Kristin
    Arbeidsforskningsinstituttet.
    Vakkuri, Jarmo
    University of Tampere.
    Nordic state auditing: Professional competition or hybridisation of knowledge?2010Conference paper (Refereed)
  • 25. Thomasson, Jan
    et al.
    Arvidson, Per
    Lunds universitet.
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Johed, Gustav
    Stockholms universitet.
    Lindquist, Hans
    Larson, Olov
    Rohlin, Lennart
    Den nya affärsredovisningen2010 (ed. 18)Book (Other (popular science, discussion, etc.))
1 - 25 of 25
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