Patrolling the corporation—the auditors’ duty to report crime in Sweden

Larsson, Bengt

doi:10.1016/j.ijsl.2004.10.002

Cited by 10 publications

(15 citation statements)

References 22 publications

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“…Sometimes private regulation is obligatory, for example in the Dutch asbestos removal sector, while in other situations private regulation is voluntary. Recently empirical research into this relation is emerging (Coslovsky & Locke, 2013;Fernandez et al, 2010;Garcia Martinez et al, 2013;Larsson, 2005). Coslovsky and Locke (2013) study the Brazilian sugar sector's regulatory regime with both private and public regulators.…”

Section: Co-regulation (Relation 8)mentioning

confidence: 99%

Trust in regulatory regimes: scoping the field

Six¹,

Verhoest²

2017

Trust in Regulatory Regimes

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Section: Co-regulation (Relation 8)mentioning

confidence: 99%

Trust in regulatory regimes: scoping the field

Six¹,

Verhoest²

2017

Trust in Regulatory Regimes

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“…The existent research tends to concentrate on individual cases of the development of state-organized private policing in relation to fraud (Levi 1987(Levi , 2008, money laundering (e.g. Hall 1995;Levi 2008;Egan 2010;Favarel-Garrigues et al 2011;Svedberg Helgesson 2011;Hörnqvist 2014), illegal cartels (Morgan 2008) and the company auditor role (Larsson 2005a;2005b). Few studies discuss the general tendency we identify here-i.e.…”

Section: Introductionmentioning

confidence: 92%

“…The auditor's role in preventing crime, however, has become a persistent theme since economic crime entered the political agenda in the mid-1970s (Lindgren 2002). Several public inquiries suggested that auditors could be used to prevent and detect crime, both by extending statutory auditing to small companies (previously unencumbered by such requirements) and by giving auditors the right or duty to inform co-auditors, bankruptcy managers and legal authorities of crime (Larsson 2005a).…”

Section: Policing Company Management Crimementioning

confidence: 99%

“…It is not the duty of the auditor to 'actively' detect crimes, as in the case of investigations specifically targeting money laundering. In addition, the auditor is released from the duty if the crime is insignificant or if the company board reports or rectifies the crime within two weeks of the auditor's admonition (Larsson 2005a).…”

Section: Policing Company Management Crimementioning

confidence: 99%

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Duties to Distrust: The Decentring of Economic and White-collar Crime Policing in Sweden

Engdahl¹,

Larsson²

2015

CRIMIN

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This article examines a general trend towards the 'decentring' of the policing of economic and whitecollar crime in Sweden in recent decades. As a theoretical point of departure, we discuss how the 'decentred policing' concept can link the theoretical approaches of regulation and policing studies. We then analyse five empirical cases in which private actors have been given duties and incentives to report others' crimes, in order to give a detailed account of the expansion and effects of the decentring of business and finance policing. The five cases concern the policing of bankruptcy crimes, money laundering, company management crimes, market abuse and insider dealings, and illegal cartels. The article ends by discussing some possible causes and consequences of this tendency.

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“…A sufficient audit is an audit that preserves the priest‐like status of the auditor, which enables the ritual of verification’ (Carrington, 2010: 680). While the focus of his study goes beyond the fraud focus of our study, he examines the demands for a sufficient audit in a disciplinary context conditioned by low litigation very similar to the Danish corporate environment (for Swedish auditor regulation in relation to fraud, see also Larsson, 2005a, 2005b).…”

Section: Literature Reviewmentioning

confidence: 99%

Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark

Holm

Langsted

Seehausen³

2011

Int J Auditing

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Over the years, there has been considerable discussion about the extent and exact nature of the responsibilities of the auditor to detect fraud. The purpose of our study is to examine how the courts and professional bodies in a principle-based legal system respond to the change in the audit promulgations introducing proactive responsibilities in relation to fraud. We observe the outcome of actual fraud cases in which the court system and professional bodies in Denmark establish the responsibilities of auditors. The data set includes all publicized cases in the period 1996-2006. We find that the Danish audit profession has adopted the new proactive responsibilities identified by the standard setters, whilst the courts and the professional bodies seem to see 'the changes' as mere clarifications of existing responsibilities. The proactive responsibilities are not further accelerated by prescriptive court rulings.

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Patrolling the corporation—the auditors’ duty to report crime in Sweden

Cited by 10 publications

References 22 publications

Trust in regulatory regimes: scoping the field

Trust in regulatory regimes: scoping the field

Duties to Distrust: The Decentring of Economic and White-collar Crime Policing in Sweden

Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark

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