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Will auditors take over the world? Program, technique and the verification of everything

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  • Pentland, Brian T.
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 25 (2000)
    Issue (Month): 3 (April)
    Pages: 307-312

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    Handle: RePEc:eee:aosoci:v:25:y:2000:i:3:p:307-312

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Carpenter, Brian & Dirsmith, Mark, 1993. "Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 41-63, January.
    2. Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
    3. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034, September.
    4. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
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    Cited by:
    1. Rihab Khalifa & Nina Sharma & Christopher Humphrey & Keith Robson, 2007. "Discourse and audit change: Transformations in methodology in the professional audit field," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(6), pages 825-854, October.
    2. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
    3. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    4. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
    5. Lambert, Caroline & Pezet, Eric, 2006. "Discipliner les autres et agir sur soi : les vies du contrôleur de gestion," Les Cahiers de Recherche 844, HEC Paris.
    6. Lambert, Caroline & Pezet, Eric, 2011. "The making of the management accountant - Becoming the producer of truthful knowledge," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 10-30, January.
    7. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
    8. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    9. Pezet, Eric & Lambert, Caroline, 2007. "Discipliner les autres et agir sur soi : la double vie du contrôleur de gestion," Economics Papers from University Paris Dauphine 123456789/724, Paris Dauphine University.
    10. Laura Silva-Castañeda, 2012. "A forest of evidence: third-party certification and multiple forms of proof—a case study of oil palm plantations in Indonesia," Agriculture and Human Values, Springer, vol. 29(3), pages 361-370, September.
    11. Caroline Lambert & Éric Pezet, 2007. "Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 183-208, March.

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