Expertise in financial auditing

Description

This programme examines auditors’ expertise and its role in judgments and decisions. Studies in auditing have focused on how different factors affect expertise and audit quality. While these studies have contributed to our knowledge a more fine-grained perspective from the individual auditor is lacking. Hence, there is a dearth of knowledge about how individual auditor’s expertise can be characterized and how it is used in judgments and decisions. By using the concept of expertise and drawing on our previous studies of expertise in financial decision-making, we study auditors’ expertise and how it can be recognized in their judgments.

Related publications

Backman, J., Grant, M., & Nilsson, F. (2024). Expertise in financial accounting. In Marton, J., Nilsson, F. & Öhman, P. (Eds.). Auditing Transformation: Regulation, Digitalisation and Sustainability (pp. 338-359). Abingdon and New York: Routledge.