Part I: Introduction to the volume
0. Introduction
1. Future scenarios for the development of Norwegian accounting and auditing small and medium-sized practices by 2035 Part II: Impact of digitalization on accounting and auditing SMPs
2. Digitalisation and its impact on small- and medium-sized accounting and auditing practices: insights from public and private sectors
3.
4. Towards digital transformation of local government auditing: leveraging digital affordances
5. Internal organisational arrangements and engagements with environment in small and medium-sized accounting practices
6. Perceived risks and preparedness to deal with “black swans”: A mismatch between competence and perceived knowledge about potential risks
7. (Absence of) use of management control systems to manage cyber risk in SMEs Part III: Education, training, competences and skills
8. Masters’ supervision and academic growth of accounting and auditing students in Norway ? from understanding to creativity
9. Accounting firms as business advisors: SME’s expectations and accounting firms’ capabilities
10. IIntentions of Bachelor students to study accounting and auditing at the master level
11. Neither detecting nor preventing: analysis of the auditors’ role in the outcome of financial crime cases in Norway and Sweden
12. The effect of the new ISA 315 on perceived audit quality in SMPs ? does it support or undermine auditors as knowledge workers? Part IV Integrating chapter
13. Understanding proactivity and strategic duality of small and medium-sized accounting and auditing practices ? a summary