Congratulations to Elina Malmström
Elina Malmström defended her thesis "An audit is an audit" on June 15th at Stockholm Business School. The dissertation was conducted online.
Elina Malmström started her PhD studies in 2014 and have been on maternity leave three times since then, therefore the whole process took almost seven years.
How did you choose your subject for the thesis?
As I have a background in auditing, working as a junior auditor, it made sense to also center my research around auditing and my practical experience has been invaluable during the process. To write a dissertation has probably been as difficult as I imagined it to be, yet I was surprised by how demanding it sometimes is.
Can you tell us something about the conclusions you made in your thesis?
Even though the monograph is finished now I am certain that there are a lot of areas concerning auditing and change that needs more research. For example, I have noticed that peripheral actors might have more influence than given credit for in previous research. These smaller actors that I have studied, made an impact on how auditing is perceived. From a process adhering to “an audit is an audit”, to something that can allow for a diversification of the audit process. What this means for the audit profession and auditing will be interesting to follow.
Last updated: December 3, 2021