Change search
ReferencesLink to record
Permanent link

Direct link
Revisorn och den institutionaliserade misstron: professionaliseringen av svensk bolagsrevision
Göteborgs universitet.
2007 (Swedish)In: Sociologisk forskning, ISSN 0038-0342, Vol. 44, no 4, 6-28 p.Article in journal (Refereed) Published
Abstract [en]

The auditor and the insitutionalization of distrust: the professionalization of external auditing in Sweden

This paper addresses professionalization with a focus on trust, rather than on issues of power and competition. It contains a conceptual analysis of trust/confidence, as well as a case study of the professionalization of external auditing in Sweden. The conceptual analysis discusses the “time-binding” aspect of trust/confidence, and the significance of social control mechanisms related to “persons”, “roles”, “values” and “programs” for creating and sustaining trust/confidence. The case study focuses on the role of trust/confidence for the organization and professionalization of external auditing in Sweden, and in particular on the ways in which trust in auditors and auditing have been stabilized. The latter issue is dealt with through a discussion attempting to capture a historic displacement in three dimensions: from reliance on the auditor’spersonal reliability, to trust in the professional role; from trust in the individual discretion of certain persons to trust in the regulation of auditing as a standardized program; and finally, from trust in the values represented by individual auditors to trust in the institutionalized professional values.

Place, publisher, year, edition, pages
Sveriges sociologförbund , 2007. Vol. 44, no 4, 6-28 p.
Keyword [en]
trust, confidence, social control, professions, auditors, auditing
National Category
URN: urn:nbn:se:du-19935OAI: diva2:866917

Sociologisk Forsknings digitala arkiv

Available from: 2015-11-04 Created: 2015-11-04 Last updated: 2015-11-04Bibliographically approved

Open Access in DiVA

fulltext(401 kB)34 downloads
File information
File name FULLTEXT01.pdfFile size 401 kBChecksum SHA-512
Type fulltextMimetype application/pdf

Other links

Hemsida Sociologisk Forskning
In the same journal
Sociologisk forskning

Search outside of DiVA

GoogleGoogle Scholar
Total: 34 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 27 hits
ReferencesLink to record
Permanent link

Direct link