Ohman, Peter; Hackner, Einar; Jansson, Anna-Maria; … - In: European Accounting Review 15 (2006) 1, pp. 89-114
This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the way in which they audit information provided by listed companies, and possible changes in their duties. Eighty-two auditors were interviewed using the repertory grid technique and open-ended...