In Sweden, the statutory audit extends beyond the financial statement audit. It mandates an audit of the company's administration by the board and the managing director (management audit). Despite being a national tradition since the mid-seventeenth century and resisting various harmonisation efforts, the practice remains under-researched in accounting history. This study aims to analyse the development of the Swedish management audit from its legal inception in 1895 to 1994, the year prior to Sweden's EU membership. Through the lens of historical institutionalism and using document analysis, our findings reveal how critical events have prompted institutional changes, and how path dependencies have both sustained the continuity of the Swedish management audit and shaped its trajectory. The study offers three key contributions. Firstly, it deepens understanding of the antecedents of the Swedish management audit and the institutional context that has shaped its development, offering a nuanced perspective on its status and relation to the financial statement audit, both of which form part of the statutory audit. Secondly, it underscores the need for context-sensitivity in international harmonisation endeavours, emphasising the caution needed when adapting global audit standards to local regulatory environments and national audit traditions. Thirdly, it provides insights into the opportunities and challenges posed by the broader scope of the Swedish management audit, particularly in relation to the audit expectation gap literature. Furthermore, the study advances new avenues of inquiry, encouraging a rethinking of the audit concept to enhance its relevance both in Sweden and on a broader scale.

Att beskriva hur universitetslärare bäst gestaltar undervisningen och vilka krav som kan ställas på studenter är en komplex uppgift. I detta kapitel presenterar jag fyra analogier om undervisning och tillämpar ett autoetnografiskt tillvägagångssätt för att reflektera kring olika pedagogiska strategier i undervisning av redovisningsstudenter. Jag diskuterar lärarens och studenternas roller relaterat till dessa analogier samt för- och nackdelar med olika pedagogiska strategier. Jag drar slutsatsen att pedagogiska strategier som relaterar till analogierna är kontextberoende och kan användas för att komplettera varandra. Jag uppmuntrar lärare att reflektera kring sina undervisningsstrategier och inspirera studenter att reflektera kring sina inlärningsstrategier med hjälp av olika analogier för att skapa effektiva former för högre utbildning.

The objective of this article is to describe instances of charity accounting relating to a natural disaster in Sweden and to analyse the relationship between charity accounting and dimensions of moral conception prevailing in Sweden in the second half of the nineteenth century. Drawing on accounts of the Stockholm Relief Committee for Norrland, a temporary charity organisation established during the Swedish Famine of 1867–1869, the study shows that moral conceptions affected not only the distribution of relief but also what was accounted for. There are also indications that accounting was used to enhance the morality of the propertied class to act in the interest of those in need. In this way, the broader social implications of accounting history are considered, and previous conceptions of accounting as a one-sided technology exclusively favouring propertied interests and enhancing the morality of the poor are challenged. 

Class demonstrations where the lecturer’s hand motor actions are observable generally have a positive effect on the learning of motor skills because they trigger an effortless process of embodied simulations. Whether the learning of cognitive skills is likewise affected by such visualisations is yet to be investigated and might depend on the learning content as well as other factors. This study aimed to investigate whether showing the lecturer’s hand via a document camera during an introductory financial accounting class affects student learning (transfer performance), cognitive load responses, and note-taking behaviour compared to a writing pad where the lecturer’s hand is not visible. The study utilised a quasi-experimental design in an in-person setting, with a pre-test and post-test comparison of two groups of participants: one group that viewed a lecture video without the lecturer’s hand being visible (n = 509), and another group that viewed the same lecture with the lecturer’s hand being visible (n = 571). The results showed that the with-hand group had a significantly higher increase in test scores compared to the without-hand group. However, the visibility of the hand did not significantly impact cognitive load or note-taking behaviour. The findings have important practical implications for education, as incorporating non-verbal cues such as the lecturer’s hand may effectively enhance learning cognitive skills.

In the aftermath of the financial crisis in 2008, regulators adhered to financial statement users' reiterated demands for entity-specific information that should help users to make informed decisions. The audit profession considered this regulatory change to be important because of an identified need to reinvest in its legitimacy by increasing the relevance of the audit. Thus, an entity-specific key audit matter (KAM) section was introduced in the standardised auditor's report. The objective of this chapter is to investigate whether and under what conditions KAM disclosures have the intended potential to enhance the informative value of the auditor's report and thereby increase the relevance of the audit. A time series study of auditor's reports of Swedish public limited companies covering the years 2016–2021 was conducted with a special focus on auditor rotation. The findings show a tendency that auditors, especially of large companies, change KAMs primarily when conducting initial audit engagements. Otherwise, they tend to reuse KAMs. This indicates that KAMs have insufficient capacity to enhance the value of the auditor's report and the related relevance of the audit.

I en tidigare studie (Rahnert, 2022a) har distansundervisningens utmaningar med att presentera exempel eller övningar på elektroniska motsvarigheter till en whiteboardtavla belysts. I två synkrona redovisningskurser undersöktes om studenters upplevda lärande underlättas när bokföringsövningar presenteras med hjälp av en dokumentkamera som synliggör lärarens hand och det läraren skriver, eller en skrivplatta som enbart synliggör det läraren skriver. Studien visade att dokumentkameran underlättar studenters upplevda lärande avsevärt mer än skrivplattan.Denna studie bygger vidare på den tidigare genom att undersöka huruvida val av presentationsverktyg har betydelse för redovisningsstudenters faktiska lärande. I ett experiment fick slumpmässigt valda studenter i en kurs i grundläggande redovisning antingen se en övning som presenterades med hjälp av en dokumentkamera (lärarens hand synlig) eller en skrivplatta (lärarens hand inte synlig). Studenters lärande mättes med hjälp av tester före och efter övningen (pre- och post-tester). Resultaten visar att den genomsnittliga andelen korrekta svar ökade något mer från pre- till post-testerna för de studenter som hade sett övningen som presenterades med hjälp av dokumentkameran. Dock var skillnaderna mellan grupperna inte statistiskt signifikanta, varför försiktighet med att argumentera för dokumentkameran bör iakttas.