Auditor regulation and economic crime policy in Sweden, 1965-2000

This paper analyzes the political and professional battle over auditors' crime-controlling responsibilities in Sweden. The focus is on the discursive strategies of major actor-constellations during 1965-2000. The conclusion is that the duty enacted in 1999 to report suspicions of crime, like earlier attempts in this direction, was not a reaction to major frauds or scandals but a part of broader social-democratic policies during the period: to develop industrial democracy, to fight economic crime, and to improve economic markets.