The Modern History and the Changing Nature of Audit Regulation—The Case of Sweden
Journal: International Journal of Auditing
Year: 2025

ABSTRACT The aim of this article is to describe and explain how developments from the 1980s to 2024 have changed the nature of audit regulation. To this end, the article draws on central concepts from regulatory literature. The Swedish case is used as an example, with a historical review based on data from parliamentary documents and articles published in the Swedish trade magazine Balans . The empirical findings show that the regulatory developments since the 1980s can be divided into three dif