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Transforming audit technologies: Business risk audit methodologies and the audit field

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  • Robson, Keith
  • Humphrey, Christopher
  • Khalifa, Rihab
  • Jones, Julian

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Bibliographic Info

Article provided by Elsevier in its journal Accounting, Organizations and Society.

Volume (Year): 32 (2007)
Issue (Month): 4-5 ()
Pages: 409-438

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Handle: RePEc:eee:aosoci:v:32:y:2007:i:4-5:p:409-438

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Web page: http://www.elsevier.com/locate/aos

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References

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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. Kim Klarskov Jeppesen, 1998. "Reinventing auditing, redefining consulting and independence," European Accounting Review, Taylor and Francis Journals, vol. 7(3), pages 517-539.
  2. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
  3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
  4. Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
  5. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
  6. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
  7. 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.
  8. Covaleski, Mark A. & Dirsmith, Mark W. & Rittenberg, Larry, 2003. "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 323-355, May.
  9. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
  10. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
  11. Dirsmith, Mark W. & Covaleski, Mark A., 1985. "Informal communications, nonformal communications and mentoring in public accounting firms," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 149-169, April.
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Citations

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Cited by:
  1. Schultz Jr., Joseph J. & Bierstaker, James Lloyd & O'Donnell, Ed, 2010. "Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 238-251, February.
  2. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
  3. Skærbæk, Peter, 2009. "Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 971-987, November.
  4. 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.
  5. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
  6. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
  7. Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia, 2010. "The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 316-333, April.
  8. Daniel VILSANOIU & Mihaela SERBAN, 2010. "Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 59-65.
  9. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 119-140, January.
  10. Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
  11. Mostafa Jazayeri & Danture Wickramsinghe & Tharusha Gooneratne, 2011. "Convergence versus divergence of performance measurement systems: Lessons from spatial variations," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(3), pages 292-314, September.
  12. 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.
  13. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 170-203, February.
  14. Gendron, Yves & Spira, Laura F., 2010. "Identity narratives under threat: A study of former members of Arthur Andersen," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 275-300, April.
  15. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
  16. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.

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