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Politicisation of the audit process : The case of politically affiliated auditors in Swedish local governments

Thomasson, Anna LU (2018) In Financial Accountability and Management 34(4). p.380-391
Abstract

The purpose of this study is to investigate and analyse how the internal audit process as well as the outcome of that process is used for politically reasons. This will be accomplished by applying the political theory of politicisation to the analysis of the internal audit process within Swedish local authorities. By applying the theory of politicisation, this study contributes to our understanding of how the internal audit process is open for the use of (de-)politicisation as strategies to influence stakeholders’ perception of the audit process as well as the identity and legitimacy of the auditee. Especially interesting is perhaps how politicisation in combination with de-politicisation can be used to either put emphasis on issues of... (More)

The purpose of this study is to investigate and analyse how the internal audit process as well as the outcome of that process is used for politically reasons. This will be accomplished by applying the political theory of politicisation to the analysis of the internal audit process within Swedish local authorities. By applying the theory of politicisation, this study contributes to our understanding of how the internal audit process is open for the use of (de-)politicisation as strategies to influence stakeholders’ perception of the audit process as well as the identity and legitimacy of the auditee. Especially interesting is perhaps how politicisation in combination with de-politicisation can be used to either put emphasis on issues of political relevance or avoid addressing issues that are politically sensitive. Previous research on auditing in public sector organisations has predominately focussed on audit independence and the role of auditors. By applying a new perspective to the role of auditing in public sector organisations and by focussing on the process and the outcome instead of function, this study increases our understanding of auditing in politically governed organisations.

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Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
audit independence, internal auditing processes, organisational hypocrisy, performance audit, politicisation
in
Financial Accountability and Management
volume
34
issue
4
pages
12 pages
publisher
Wiley-Blackwell
external identifiers
  • scopus:85054510377
ISSN
1468-0408
DOI
10.1111/faam.12158
project
Public Management Research
language
English
LU publication?
yes
id
d38d10ee-df66-4eb5-868a-a833fd4de06d
date added to LUP
2017-12-20 14:49:18
date last changed
2021-10-06 04:21:41
@article{d38d10ee-df66-4eb5-868a-a833fd4de06d,
  abstract     = {<p>The purpose of this study is to investigate and analyse how the internal audit process as well as the outcome of that process is used for politically reasons. This will be accomplished by applying the political theory of politicisation to the analysis of the internal audit process within Swedish local authorities. By applying the theory of politicisation, this study contributes to our understanding of how the internal audit process is open for the use of (de-)politicisation as strategies to influence stakeholders’ perception of the audit process as well as the identity and legitimacy of the auditee. Especially interesting is perhaps how politicisation in combination with de-politicisation can be used to either put emphasis on issues of political relevance or avoid addressing issues that are politically sensitive. Previous research on auditing in public sector organisations has predominately focussed on audit independence and the role of auditors. By applying a new perspective to the role of auditing in public sector organisations and by focussing on the process and the outcome instead of function, this study increases our understanding of auditing in politically governed organisations.</p>},
  author       = {Thomasson, Anna},
  issn         = {1468-0408},
  language     = {eng},
  number       = {4},
  pages        = {380--391},
  publisher    = {Wiley-Blackwell},
  series       = {Financial Accountability and Management},
  title        = {Politicisation of the audit process : The case of politically affiliated auditors in Swedish local governments},
  url          = {http://dx.doi.org/10.1111/faam.12158},
  doi          = {10.1111/faam.12158},
  volume       = {34},
  year         = {2018},
}