Profiles

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Thomas Carrington

Universitetslektor

Visa sidan på svenska
Works at Stockholm Business School
Telephone 08-16 36 29
Email thomas.carrington@sbs.su.se
Visiting address Kräftriket hus 24
Room 24:34
Postal address Företagsekonomiska institutionen 106 91 Stockholm

Publications

A selection from Stockholm University publication database
  • 2017. Thomas Carrington. Statsvetenskaplig Tidskrift 119 (1), 91-109

    This paper explores the impact of the performance audits of a national audit office, Sweden’s Riksrevisionen, on the public administration it audits. It does so by inves- tigating how the auditee perceives their relationship with the auditor in terms of accountability and consulting with the aim to explore the role of the national audit office as an agent of change in the entities of the public administration. Riksrevi- sionen is found to take a consulting approach in their performance audits and the stronger the relationship is perceived as consulting, the higher the propensity to change. The same relationship is found with regard to the accountability relation- ship when the accountability pressure is perceived internally in the organization. When the accountability pressure is external no relationship with change can be corroborated. 

  • 2017. Kim Klarskov Jeppesen (et al.). Financial Accountability and Management
  • 2007. Thomas Carrington, Gustav Johed. Accounting, Auditing & Accountability Journal 20 (5), 702-728
  • 2007. Thomas Carrington, Bino Catasús. The European Accounting Review 16 (1), 35-58

    The sociological strand of auditing research has pointed to some difficulties of the American Accounting Association's (AAA) (and mainstream) definition asserting that auditing is about ‘objectively obtaining and evaluating evidence regarding assertions about economic actions’ (AAA, The Accounting Review, Suppl., 1972, p. 18). Instead, auditing has been described as rituals of verification that produce comfort. In this paper we seek to widen the understanding of the production of comfort by investigating the processes that end up as an audit. The processes are investigated by addressing the research question: how do auditors perceive the production of comfort? Twenty seniors were interviewed on the subject of identified discomforts in the audit process. The interviews were designed to identify the main allies and foes in the processes that make up an audit. In the presentation of the interviews, comfort theory is employed as a device to interpret the seniors' statements in terms of comfort as state, comfort as relief and comfort as renewal. Our conclusion is that the state of comfort that is demanded to become comfortable with an audit changes in relation to which actors get involved in the comfort production. Attaining a state of comfort involves a decision that sufficient discomforts have been relieved. In addition, as the definition of what it means to attain a state of comfort changes, more or less comfort as relief is required, and the audit, understood as becoming comfortable, is renewed. Suggested by comfort theory, the paper in this way develops the idea of auditing as a comfort-producing activity by examining three dimensions of audit comfort.

Show all publications by Thomas Carrington at Stockholm University

Last updated: April 6, 2018

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