IDEAS home Printed from
   My bibliography  Save this article

Quality Control through Venetian Blinds: Regulating the Swedish Auditing Industry


  • Karin Jonnergård


In this paper I attempt to gain an understanding of the regulatory processes in the auditing industry by studying the development of quality control in Sweden between 1977 and 2004. The paper starts with the observation that the audit industry is multilayered and that regulatory processes occur on different levels: between the state and the profession at large and between the professional association and the individual auditor or auditing firm. The focus is on the interaction between the different levels. Through developing a framework built on regulation theories from political science and the field of accounting research, three aspects of the regulatory processes important for the interaction between the levels are defined: the substantive, the justifying and the material. These aspects are later used to analyse the case study, leading to a specification of the characteristics and content of the couplings between the different levels where regulation is occurring.

Suggested Citation

  • Karin Jonnergård, 2012. "Quality Control through Venetian Blinds: Regulating the Swedish Auditing Industry," European Accounting Review, Taylor & Francis Journals, vol. 21(1), pages 51-85, February.
  • Handle: RePEc:taf:euract:v:21:y:2012:i:1:p:51-85
    DOI: 10.1080/09638180.2010.522773

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. Henrekson, Magnus & Jakobsson, Ulf, 2003. "The Swedish Model of Corporate Ownership and Control in Transition," Working Paper Series 593, Research Institute of Industrial Economics.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 169-194.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:21:y:2012:i:1:p:51-85. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.